E-way Bill

Budget 2021: Detention, Seizure & Confiscation of Goods under GST

Goods and Services Tax - Changes proposed by Finance Bill, 2021 to Law governing Detention, Seizure & Confiscation of Goods and how E-Invoicing, E Way Bill can help We are here to touch base an important matter that at times catches attention due to casual or other errors but become so crucial due to criticality of material(s) stuck due to […]...

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State wise Synopsis on Intra-State E-Way Bill

Goods and Services Tax - Here is the summarized Statewise list of Intra state E-way bill. Table Provides Name of the State, Intra-State E-Way Bill Threshold limit (In Rs.) and Date or Official Press release etc vide which Intra-State E-Way Bill Threshold limit is made applicable. State wise Intra-State E-Way Bill Threshold limit (In Rs.) S.No State Threshold limi...

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E-way Bill – A Journey of Three Years

Goods and Services Tax - Milestones Apr 2018 – Launch of EWB for Interstate Jun 2018 – Launch of EWB for Intrastate April 2019 Pin-pin distance calculation Dec 2019 Blocking of EWB for non-filers Dec 2019 100 Crore EWB generated Mar 2020 Integration with VAHAN system Apr 2020 Covid 19 Related Reports Oct 2020 Integration with e-Invoice System Jan 2021...

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Possible Solution to Invalid HSN on EWB Portal 

Goods and Services Tax - Article tries to give possible solution in cases where EWB portal displays invalid HSN code due to clash of 6/8 digits regulation which has come into effect from 01st April 2021. With the introduction of minimum 6 or 8 digit HSN/ SAC Codes on the invoices, now there arises an issue as how many digits […]...

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Tax demand order alleging e-way bill reuse quashed by HC and termed it as perverse & erroneous

Goods and Services Tax - The Hon’ble Allahabad High Court inM/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) is contrary to the provisions of the […]...

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Record 7.12 Crores E-Way Bills in generated in March 2021

Goods and Services Tax - 7.12 Crores E-Way Bills in March-2021; Highest in a month during last three years A total of 180.34 Crores of e-Way Bills have been generated in last 3 years E-way Bill system helped government to facilitate monitoring of the movement of essential commodities and medical supplies, during lockdown necessitated by COVID-19 pandemic E-Way Bi...

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e-Way Bill – 3 Updates from 17th March 2021

Goods and Services Tax -  Latest Updates: 17/03/2021 1. e-Way Bill cannot be generated with only SAC codes(99) for Services, minimum one HSN code belonging to Goods is mandatory. 2. Vehicle type ODC is provisioned for transport mode ‘Ship’ 3. Transporters are provided with Report of e-Waybills based on assigned Date....

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Generation of E-way Bills by Transporters for e-invoices

Goods and Services Tax - e-Invoice is launched on 1st Oct 2020 successfully for the tax payers having annual turnover more than Rs. 500 Crores. More than 33000 tax payers have accessed this system and generated more than 1250 Lakhs of IRN from the NIC portal, as on date....

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Recent Enhancements in e-Way Bill System

Goods and Services Tax - 1. Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier. 2. Document Nos. are case sensitive for e-Waybill generation. 3. In the Bulk Upload, if the Pin-to-Pin distance is not known, distance may be passed as zero. The system will automatically populate the distance, if available. [&h...

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Blocking of E-Way Bill generation facility after 15.10.2020

Goods and Services Tax - 1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more....

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Rule 138(5) not applies to goods transported from one state to another state

UP and UP Elevators Vs State of Kerala (Kerala High Court) - UP And UP Elevators Vs State of Kerala (Kerala High Court) Undisputedly, goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goo...

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Maximum Penalty of Rs. 1000 for Minor clerical error in E-way Bill

Tirthamoyee Aluminium Products Vs. State of Tripura (High Court of Tripura) - Tirpthamoyee Aluminium Products Vs State of Tripura (High Court Tripura) According to the petitioner, due to a clerical error the distance from the place of origin to the ultimate destination i.e. from Howrah to Agartala, was shown as 470 Kms. instead of actual distance which was 1470 Kms. The peti...

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E-way bill not required for Watches of Rs. 449550 discounted to Rs. 8.99

Best Sellers (Cochin) Private Limited Vs Assistant State Tax Officer (Kerala High Court) - It is the case of the petitioner that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs.8.99. It is seen that the transportation of the goods was accompanied by Ext.P4 tax invoice, where the supplier in Delhi had shown ...

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Rule not prescribe for cancellation of e-way bill if no transportation of goods is made within 24 Hours

Anandeshwar Traders Vs State Of U.P. (Allahabad High Court) - Anandeshwar Traders Vs State of U.P. (Allahabad High Court) The Rule does not prescribe that the dealer must necessarily cancel the e-way bill if no transportation of the goods is made within 24 hours of its generation. It certainly does not provide any consequence that may follow if such cancellati...

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Not to block EWB Portal of petitioner till further order: HC

Barak Valley Cements Ltd Vs Union of India (Gauhati High Court) - Barak Valley Cements Ltd Vs Union of India (Gauhati High Court) Petitioners were informed that unless they clear their GSTR-3B return for 02 or more tax periods upto August, 2020, their EWB generation facility will be blocked on the EWB portal. If the petitioner company fails to pay as informed then...

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E-Way Bill limit increases to Rs. 1 Lakh in Rajasthan

Notification No. F.17(131-Pt.-II)ACCT/GST/2017/6672 - (30/03/2021) - WEF 1st Day of April, 2021 Rajasthan Government increases E-Way Bill limit to Rs. 1 Lakh Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan. It is further provided that new 1 Lakh limit will apply to Any Goods except al...

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View e-Way Bill Blocking/Un-Blocking History

Advisory No: 03/2021 - (02/03/2021) - A feature to view the e-Way bill blocking/un-blocking history of a tax payer is developed and is being rolled out. The feature is enabled at Pan India Level. It has the following interfaces to search the e-Way bill history of a tax payer....

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Use of unblocking functionality for generation of e-way bill

Circular No: GST-13/2020-21 - (16/12/2020) - The Taxpayer whose e-way bill generation facility is blocked. may approach the concerned Nodal officer for unblocking the e-way bill generation by submitting online application in FORM GST EWB-05. The taxpayer in his application for restoration of facility to generate e-way bill may specify the foll...

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Form GST EWB-05 filing to un-block E-Way Bill generation facility

NA - (28/11/2020) - In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, ...

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Advisory on Unblocking of E-way Bill – Phase II functionality in ACES

Advisory No. 13/2020 - (27/11/2020) - As on date, the taxpayers are required to file the EWB-05 application manually with jurisdictional office. With the roll out of this functionality, the entire process of filing the application and processing is made online. The tax Payer needs to file EWB -05 application for unblocking of e-way Bill...

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Recent Posts in "E-way Bill"

Budget 2021: Detention, Seizure & Confiscation of Goods under GST

Changes proposed by Finance Bill, 2021 to Law governing Detention, Seizure & Confiscation of Goods and how E-Invoicing, E Way Bill can help We are here to touch base an important matter that at times catches attention due to casual or other errors but become so crucial due to criticality of material(s) stuck due to […]...

Read More

State wise Synopsis on Intra-State E-Way Bill

Here is the summarized Statewise list of Intra state E-way bill. Table Provides Name of the State, Intra-State E-Way Bill Threshold limit (In Rs.) and Date or Official Press release etc vide which Intra-State E-Way Bill Threshold limit is made applicable. State wise Intra-State E-Way Bill Threshold limit (In Rs.) S.No State Threshold limi...

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E-way Bill – A Journey of Three Years

Milestones Apr 2018 – Launch of EWB for Interstate Jun 2018 – Launch of EWB for Intrastate April 2019 Pin-pin distance calculation Dec 2019 Blocking of EWB for non-filers Dec 2019 100 Crore EWB generated Mar 2020 Integration with VAHAN system Apr 2020 Covid 19 Related Reports Oct 2020 Integration with e-Invoice System Jan 2021...

Read More

Rule 138(5) not applies to goods transported from one state to another state

UP and UP Elevators Vs State of Kerala (Kerala High Court)

UP And UP Elevators Vs State of Kerala (Kerala High Court) Undisputedly, goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goods were detained and detention order cam...

Read More

Possible Solution to Invalid HSN on EWB Portal 

Article tries to give possible solution in cases where EWB portal displays invalid HSN code due to clash of 6/8 digits regulation which has come into effect from 01st April 2021. With the introduction of minimum 6 or 8 digit HSN/ SAC Codes on the invoices, now there arises an issue as how many digits […]...

Read More

Record 7.12 Crores E-Way Bills in generated in March 2021

7.12 Crores E-Way Bills in March-2021; Highest in a month during last three years A total of 180.34 Crores of e-Way Bills have been generated in last 3 years E-way Bill system helped government to facilitate monitoring of the movement of essential commodities and medical supplies, during lockdown necessitated by COVID-19 pandemic E-Way Bi...

Read More

Tax demand order alleging e-way bill reuse quashed by HC and termed it as perverse & erroneous

The Hon’ble Allahabad High Court inM/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) is contrary to the provisions of the […]...

Read More

E-Way Bill limit increases to Rs. 1 Lakh in Rajasthan

Notification No. F.17(131-Pt.-II)ACCT/GST/2017/6672 30/03/2021

WEF 1st Day of April, 2021 Rajasthan Government increases E-Way Bill limit to Rs. 1 Lakh Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan. It is further provided that new 1 Lakh limit will apply to Any Goods except all type of Tobacco […]...

Read More

Maximum Penalty of Rs. 1000 for Minor clerical error in E-way Bill

Tirthamoyee Aluminium Products Vs. State of Tripura (High Court of Tripura)

Tirpthamoyee Aluminium Products Vs State of Tripura (High Court Tripura) According to the petitioner, due to a clerical error the distance from the place of origin to the ultimate destination i.e. from Howrah to Agartala, was shown as 470 Kms. instead of actual distance which was 1470 Kms. The petitioner would point out that as per [&hel...

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e-Way Bill – 3 Updates from 17th March 2021

 Latest Updates: 17/03/2021 1. e-Way Bill cannot be generated with only SAC codes(99) for Services, minimum one HSN code belonging to Goods is mandatory. 2. Vehicle type ODC is provisioned for transport mode ‘Ship’ 3. Transporters are provided with Report of e-Waybills based on assigned Date....

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