In Erstwhile regime, for movement of goods, state wise time consuming and complicated compliances were required to be followed. Post implementation of GST, w.e.f 01.02.2018, a nationwide E-way Bill portal namely www.ewaybillgst.gov.in is introduced in case of inter state movement of goods and the same will be uniformly used by all the states for intra state movement of goods also by 01.06.2018. More than 15 States have already notified the said portal to be used for intra state movement of goods from 01.02.2018 itself.
Realizing the importance of e-way bill and the procedure involved, the Indirect Taxes Committee of ICAI has come out with “E-publication on E-way bill under GST‘. This publication of E-way Bill has been specifically designed to provide in-depth knowledge of provisions pertaining to Eway bill under GST in a very practical and simplified manner with FAQs.
Contents of the Publication is as follows:-
1. E-Way Rules with Analysis (under CGST Rules, 2017)
2. Procedural and Practical Aspects of E-Way Bill under GST
3. 100 Practical Issues and Possible Solutions on E-way Bill under GST