E-way Bill

Forthcoming Changes in Eway bill

Goods and Services Tax - Following is the summary of changes proposed to be implemented in the E-way bill generation system. For detailed Read the following post- 4 Forthcoming changes in e-Waybill system Auto Calculation of Route distance based on PIN code for generation of E-way bill User will be allowed to increase the distance, however it will be limited [&he...

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GST Update on Proposed changes in GST e-Waybill system

Goods and Services Tax - National Informatics Centre (NIC) which maintains the GST E-Way Bill Portal has released a document on the proposed changes in the e-way bill portal. Some of the important changes being – 1. Auto Calculation of route distance based on Pin Codes 2. Blocking of generating multiple e-way bills on same document 3. Extension of validity ...

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Importing of invoices in e-Way bill system into Form GSTR-1

Goods and Services Tax - Taxpayers supplying taxable goods valued of Rs. 50,000 and above, generate e-way bills, where details of invoices have to be given by them. Further, the invoice details for business to business sales, made by them, have to be given in Form GSTR-1. To avoid duplicate data entry, GSTN has provided a facility to taxpayers, where […]...

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Provisions of E-way Bill under GST

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...

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Recent Changes In GST Implementation – Part I

Goods 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 ...

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4 Forthcoming changes in e-Waybill system

Goods and Services Tax - 4 Forthcoming changes in e-Waybill system on 25.03.2019 are 1. Auto calculation of route distance based on PIN code for generation of EWB 2. Blocking of generation of multiple E-Way Bills on one Invoice/document 3. Extension of E-Way Bill in case Consignment is in Transit and 4. Blocking of Interstate Transactions for Composition dealers....

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Two new functionality on GST Portal related to E-Way Bill & Appeal

Goods and Services Tax - Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation [&hel...

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E-Way Bill: Common Enrolment for Registered Transporters -Points to Remember

Goods 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 […]...

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6 Changes in e-way bill generation with effect from 16.11.2018

Goods 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...

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Gang Issuing Bogus Bills and Bogus E-Way Bills Busted

Goods 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...

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GST: Vehicle cannot be detained for mere Deficiency in Lorry Receipt

F S Enterprise Vs State of Gujarat (Gujarat High Court) - F S Enterprise Vs State of Gujarat (Gujarat High Court) Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision emp...

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HC releases Vehicle seized due to Expiry of E-Way Bill

Jaspreet Kalra Vs. Union Of India (High Court of Uttarakhand) - Jaspreet Kalra Vs. Union of India (High Court of Uttarakhand) It is the contention of learned senior counsel that the vehicle of the petitioner has been seized by respondent no.3 thereby imposing a penalty of Rs.5,03,125/- equal to the IGST (the tax amount) on the technical ground that the validity ...

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Penalty cannot be levied for Genuine Human Errors in E-Way Bill

Rai Prexim India Private Limited Vs State Of Kerala (High Court Kerala) - If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Normally, this Court could not have persuaded to accept the contention on prima facie value as it is a matter for decision by competent authority and this Court can only order re...

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Multiple invoices under one E-way Bill: HC releases Goods on Simple Bond

Stove Kraft Pvt. Limited Vs The Assistant State Tax Officer (Kerala High Court) - Stove Kraft Pvt. Limited Vs Assistant State Tax Officer (Kerala High Court) Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods hav...

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HC reduces penalty for minor lapses in E-way bill to Rs. 5000 from Rs. 18.96 Lakh

Tvl.R K Motors Vs State Tax Officer (Madras High Court) - Tvl. R K Motors Vs State Tax Officer (Madras High Court) It is also not in dispute that the bill is addressed only to the writ petitioner’s principal office at Sivakasi; delivery alone is to be made at Virudhunagar. I am of the view that even if by mistake, a wrong instruction ...

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TNGST: Additional documents to be carried when E-Way Bill expires

Notification No. 3/2019-TNGST/CSTRc.Q4/9879/2019 - (02/04/2019) - In case the e-way bill generated in respect of those goods which were brought from other States into the State through multimodal transport gets expired and such goods are intended to be transported to a place other than the place of final delivery mentioned in the expired e-way bill, after clearan...

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Relief in Penalty for minor discrepancies in e-way bill in Maharashtra

Trade 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....

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No further physical verification of same conveyance in Maharashtra unless info of GST Tax Evasion

Trade Circular No. 35T of 2018, - (03/12/2018) - It is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....

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Punjab GST: E-Way Bill Limit of Rs. 1 lac reduced to 50k for few goods

No. 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...

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E-Way bill exemption on Movement of Goods w.e.f. 01.10.2018 in Gujarat

Notification 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...

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Recent Posts in "E-way Bill"

GST: Vehicle cannot be detained for mere Deficiency in Lorry Receipt

F S Enterprise Vs State of Gujarat (Gujarat High Court)

F S Enterprise Vs State of Gujarat (Gujarat High Court) Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision empowering the respondents to make an [&hel...

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TNGST: Additional documents to be carried when E-Way Bill expires

Notification No. 3/2019-TNGST/CSTRc.Q4/9879/2019 (02/04/2019)

In case the e-way bill generated in respect of those goods which were brought from other States into the State through multimodal transport gets expired and such goods are intended to be transported to a place other than the place of final delivery mentioned in the expired e-way bill, after clearance from the last port or railway station...

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Forthcoming Changes in Eway bill

Following is the summary of changes proposed to be implemented in the E-way bill generation system. For detailed Read the following post- 4 Forthcoming changes in e-Waybill system Auto Calculation of Route distance based on PIN code for generation of E-way bill User will be allowed to increase the distance, however it will be limited [&he...

Read More

GST Update on Proposed changes in GST e-Waybill system

National Informatics Centre (NIC) which maintains the GST E-Way Bill Portal has released a document on the proposed changes in the e-way bill portal. Some of the important changes being – 1. Auto Calculation of route distance based on Pin Codes 2. Blocking of generating multiple e-way bills on same document 3. Extension of validity ...

Read More

4 Forthcoming changes in e-Waybill system

4 Forthcoming changes in e-Waybill system on 25.03.2019 are 1. Auto calculation of route distance based on PIN code for generation of EWB 2. Blocking of generation of multiple E-Way Bills on one Invoice/document 3. Extension of E-Way Bill in case Consignment is in Transit and 4. Blocking of Interstate Transactions for Composition dealers....

Read More

HC releases Vehicle seized due to Expiry of E-Way Bill

Jaspreet Kalra Vs. Union Of India (High Court of Uttarakhand)

Jaspreet Kalra Vs. Union of India (High Court of Uttarakhand) It is the contention of learned senior counsel that the vehicle of the petitioner has been seized by respondent no.3 thereby imposing a penalty of Rs.5,03,125/- equal to the IGST (the tax amount) on the technical ground that the validity of e-way bill had expired […]...

Read More

Penalty cannot be levied for Genuine Human Errors in E-Way Bill

Rai Prexim India Private Limited Vs State Of Kerala (High Court Kerala)

If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Normally, this Court could not have persuaded to accept the contention on prima facie value as it is a matter for decision by competent authority and this Court can only order release of the vehicle and goods as agains...

Read More

Two new functionality on GST Portal related to E-Way Bill & Appeal

Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation [&hel...

Read More

Multiple invoices under one E-way Bill: HC releases Goods on Simple Bond

Stove Kraft Pvt. Limited Vs The Assistant State Tax Officer (Kerala High Court)

Stove Kraft Pvt. Limited Vs Assistant State Tax Officer (Kerala High Court) Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to […]...

Read More

HC reduces penalty for minor lapses in E-way bill to Rs. 5000 from Rs. 18.96 Lakh

Tvl.R K Motors Vs State Tax Officer (Madras High Court)

Tvl. R K Motors Vs State Tax Officer (Madras High Court) It is also not in dispute that the bill is addressed only to the writ petitioner’s principal office at Sivakasi; delivery alone is to be made at Virudhunagar. I am of the view that even if by mistake, a wrong instruction had been given to the driver of t...

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