As per the relevant provision of CGST act and rules, an e-Way bill in Form GST EWB-01 is mandatory for the transportation of goods valued at ₹50,000 or more.
In continuation to the existing procedure to be followed for generation of e-Way bills, the Uttar Pradesh State GST department vide notification No. 1025 dated 07th September 2018 has additionally mandated all transporters to obtain an RFID tag under the GST law and map the RFID tag to the E-way bill system. Further, the RFID tag should be embedded on the windscreen of the transporting vehicle.
The above is mandatory for all vehicles transporting goods in Uttar Pradesh from 1st November 2018. RFID tags may be obtained at a cost of INR 100 from Authorised Tag Distribution Channel Partners.
By mandating the use of RFID tags along with e-Way Bills, Uttar Pradesh has become the first State in India to implement this measure under GST.