Goods and Services Tax - Article explains Persons required to generate E-way Bill, Primary responsibility of generating e-way bills, E-way bill in case of Supply of goods by unregistered person to unregistered recipient, Goods exempted from e-way bill requirement, Threshold limit for generating e-way bill, Validity period of e-way bill, E-way bill in case of Move...
Read MoreGoods and Services Tax - Following are some of the updates on filings and procedures in implementation of GST : Result of Examination of GST Practitioners held on 31.10.2018 declared by NACIN. Due to Assembly elections on 7th December, 2018, the examination of GST Practitioners to be held on 7th December, 2018 postponed to 17th December, 2018. GST Practitioners ...
Read MoreGoods and Services Tax - Movement Of Goods Under Supply Covered By An E-Way Bill Through ‘Radio Frequency Identification Device (RFID)’ : An Efficient Tool Of Verification Under GST Regime The verification of movement of goods under supply transaction in GST Regime shall now be getting electronically verified, this would be a major reform in the right directi...
Read MoreGoods and Services Tax - Article explains What a taxpayer should do if he don’t have ‘Transporter Id’ but want to enter and generate ‘Part-A slip’, When to extend the validity of E Way Bill, What should be done if PIN code is shown as invalid, What to do if the total invoice value does not match with the sum […]...
Read MoreGoods and Services Tax - Introduction: What is MSME? In accordance with the provision of Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 the Micro, Small and Medium Enterprises (MSME) are classified in two classes...
Read MoreGoods and Services Tax - One of the requests of the transporters was that they have to be allowed to use one registration number for updation of e-way bills throughout the country. That is, once the e-way bill generated with one of GSTIN of its company, the system should enable to update the Part-B using any of their GSTINs without […]...
Read MoreGoods and Services Tax - CBIC has Proposed 6 improvements in e-way bill generation with effect from 16.11.2018 which includes Checking of duplicate generation of e-way bills based on same invoice number, CKD/SKD/Lots for movement of Export/Import consignment, Shipping address in case of export supply type, Dispatching address in case of import supply type, ‘B...
Read MoreGoods and Services Tax - In the last one month, the officers have identified gang of bogus dealers who are involved in bill trading. This arrest is the third in a series of actions in Karnataka. As per the preliminary information available, the tax involved in bill trading transactions is around Rs.253 Crore. In-depth investigation is in progress to initiate, app...
Read MoreGoods and Services Tax - The E-way Bill System has been introduced nation-wide for inter-State movement of goods with effect from 1st April, 2018 while the States were given the option to choose any date till 3rd June, 2018 for the introduction of the E-way bill system for intra-State supplies. Consequently, all the States have notified the E-way bill system [&he...
Read MoreGoods and Services Tax - Grievance Redressal Officers have been appointed by both Central and State Governments under the provisions of e-way bill rules for processing the complaints/information uploaded by taxpayers/transporters regarding detention of their List of these Grievance Redressal Officers is available at - ...
Read MoreTimexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) - Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the o...
Read MoreAxpress Logistics India (P.) Ltd. Vs Union of India (Allahabad High Court) - We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, ...
Read MoreM/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court) - Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties....
Read MoreAbhay Traders Vs. State of U.P. & Ors (Allahabad High Court) - Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court) The goods of the petitioner in transportation along with the vehicle was seized under section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 on 2-6-2018 for the reason that they were not accompanied by the E-way bill. The su...
Read MoreNew Shiva Transport Service Vs State of U.P. (Allahabad High Court) - As the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018....
Read MoreTrade Circular No. 36T of 2018 - (03/12/2018) - Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement....
Read MoreTrade Circular No. 35T of 2018, - (03/12/2018) - Where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union ...
Read MoreNo. GST-I-2018/2-State - (08/10/2018) - e-way bill shall be required to be generated for intra-state movement of goods mentioned in the Schedule to below notification in the State of Punjab from 8th October, 2018 where the value of goods exceeds Rs.50,000/- DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab NOTIFICATION The...
Read MoreNotification No.GSL/GST/RULE-138(14)/B.19 - (19/09/2018) - No E-Way Bill is required to be generated for Intra-city movement movement of all goods of any value in Gujarat wef 01.10.2018. Further No E-Way Bill is required to be generated for Intra-state movement of Hank, Yarn, Fabric and Garments of any value transported for the purpose of job work wef 01.10...
Read MoreNo. GSL/GST/RULE-138(14)/B.19 - (19/09/2018) - E-way bill is not required for intra-city movement of goods in Gujarat. Further for intra-State movement of goods for Job Work e-way bill is not required for transportation of Hank, Yarn, Fabric and Garments. NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 19th Sept...
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Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) -
Axpress Logistics India (P.) Ltd. Vs Union of India (Allahabad High Court) -
M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court) -
Trade Circular No. 36T of 2018 - (03/12/2018) -
Trade Circular No. 35T of 2018, - (03/12/2018) -
Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court) -