E-way Bill

Amendment in E-Way Bill Requirement in Madhya Pradesh

Corporate Law - Commercial Tax Department of Government of Madhya Pradesh issued Notification number FA3-08/2018/1/V (85) dated 02/12/2021 and make amendment in earlier notification issued on 24th April 2018. New amendments are effective from 02.12.2021. As per amendment, now following 41 Items are covered under the purview of E-way Bill in case of Inter...

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E-way Bill not necessary for transporting personal effects including motor vehicles

Corporate Law - Hon’ble Kerala High Court in the current application observed that the motor vehicle was detained only on the ground of not having E-way Bill. Under Rule 138(14)(a) of the KGST Rules the goods classifiable as used, personal and household effect are exempted from the requirement of E-way Bill....

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E-way Bill System – GST Eway Bill Rules & Generation Process & FAQs

Corporate Law - What is E-way bill? ‘E-way bill’ is an abbreviation of ‘Electronic Way Bill’. From April 2018, any person dealing with the goods will somewhat be familiar with the term e-way bill. The basic intention behind the introduction of the e-way bill under GST is controlling tax evasion; tracking the movement of goods and ensuring adequat...

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What is E-way Bill in Goods & Services Tax (GST)? All about E-way Bill

Corporate Law - On 1st July 2021, our beloved Goods and Service tax Act celebrated its 4th Birthday. GST was introduced for 3 major purposes as One nation One tax, ease of compliances and seamless flow of credits to remove the cascading effects of the taxes. However in the last 4 years GST is reshaping itself by more […]...

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What Is E-Invoicing & Which All Businesses are Required to Generate E-Invoicing?

Corporate Law - The e-invoicing was introduced on 1st October 2020, for tax payers with an aggregate turnover exceeding Rs. 500 crore. This was also extended on businesses from 1st January 2021 whose aggregate turnover is exceeding Rs. 100 crore. The CBIC also informed that e-invoicing will also applicable for businesses with total turnover ranging betwe...

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Attention Users : E-Way Bill & E-Invoice Downtime

Corporate Law - ATTENTION USERS : E-WAY BILL & E-INVOICE DOWNTIME This is to inform to all E Way Bill & E Invoice users that downtime of all the E Way Bill & E Invoice operations (for all modes – Web, API, Bulk, Mobile & SMS) is scheduled between 11:00 PM on 2nd October 2021 to 7:00 AM […]...

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e-Way Bill- Changes related to Blocking of GSTIN & Bill generation

Corporate Law - 1. Blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN 2. Mode of transport Ship is now updated as Ship / Road cum Ship 3. Suspended GSTINs shall be allowed for E-Waybill generation. National Informatics Centre Release Notes: 01/06/2...

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

Corporate Law - 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

Corporate Law -  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

Corporate Law - 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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Detention of goods – Delay in e-way bill – HC ask dept to pass speaking order

AB Traders Vs State Of Gujarat & 1 Other(S) (Gujarat High Court) - AB Traders Vs State of Gujarat & 1 Other(S) (Gujarat High Court) 1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter tha...

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HC order release of Goods and Vehicle detained for Alleged mismatch

Piyush Steel, D and I Excelcus Vs State of Gujarat (Gujarat High Court) - It appears that while generating the e-way bill, the option of bill to ship to was selected which is even reflected in the e-way bill. It has been specifically mentioned in the e-way bill that the goods have been dispatched from Jalna, State of Maharashtra....

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Penalty not justified merely for mentioning document No. instead of Invoice No. in E way bill

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) - Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside pe...

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Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects

NE Equipment Solutions Pvt. Ltd. Vs State of Tripura and others (Tripura High Court) - The tax authorities must make a clear distinction between deliberate tax evasion and technical or minor defects which manifest no intention to evade tax. When the IGST liability has been fully discharged, no intention can be attributed on part of the petitioner to evade tax. In the present case, the...

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Hc releases Ambulances which were detained for not having E-way bill

East India InfoTech Pvt. Ltd. Vs State of Tripura (Tripura High Court) - East India InfoTech Pvt. Ltd. Vs State of Tripura (Tripura High Court) Considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles and the ambulances have been purchased by the petitioner only for its own use and purpose since...

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Levy of penalty up to Rs. 5000 for minor defects in e-way bill

Notification No. Q1/17253/2019 - (15/11/2021) - Where the person in charge of conveyance carrying consignment of goods carries the documents prescribed under rule 138A or rule 55A, (i.e. e-way bill has been generated and invoice or bill of supply or delivery challan, as the case may be), but the case involves minor defects not intended for evasio...

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Resumption of Blocking of E-Way Bill (EWB) generation facility

Press Release No. 507 - (04/10/2021) - 1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138 E (a) and (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 [&helli...

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Generation of EWB where principal supply is Supply of services: Advisory

504 - (16/09/2021) - Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services. 1. Representations have been received from various trade bodies stating that they are not able to generate EWB bill for movement of those goods where their principle supply is classifiable as a servi...

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Blocking of E-Way Bill generation facility to resume after 15.08.2021

495 - (04/08/2021) - The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards....

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Manual Upload & review of State/Union Territory GST Orders

Advisory No. 07/2021/File No.DGSYS/APP/BZU/DSAR/1/2020-DSR-ARR-O/o ADG-DGS-ZU-BENGALURU - (20/07/2021) - Functionalities built for Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities and Review of these Orders, are now available for use by officers in the review section of executive commissionerates....

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Recent Posts in "E-way Bill"

Amendment in E-Way Bill Requirement in Madhya Pradesh

Commercial Tax Department of Government of Madhya Pradesh issued Notification number FA3-08/2018/1/V (85) dated 02/12/2021 and make amendment in earlier notification issued on 24th April 2018. New amendments are effective from 02.12.2021. As per amendment, now following 41 Items are covered under the purview of E-way Bill in case of Inter...

Read More

Levy of penalty up to Rs. 5000 for minor defects in e-way bill

Notification No. Q1/17253/2019 15/11/2021

Where the person in charge of conveyance carrying consignment of goods carries the documents prescribed under rule 138A or rule 55A, (i.e. e-way bill has been generated and invoice or bill of supply or delivery challan, as the case may be), but the case involves minor defects not intended for evasion of tax in the particular transaction a...

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Detention of goods – Delay in e-way bill – HC ask dept to pass speaking order

AB Traders Vs State Of Gujarat & 1 Other(S) (Gujarat High Court)

AB Traders Vs State of Gujarat & 1 Other(S) (Gujarat High Court) 1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced ...

Read More

E-way Bill not necessary for transporting personal effects including motor vehicles

Hon’ble Kerala High Court in the current application observed that the motor vehicle was detained only on the ground of not having E-way Bill. Under Rule 138(14)(a) of the KGST Rules the goods classifiable as used, personal and household effect are exempted from the requirement of E-way Bill....

Read More

Resumption of Blocking of E-Way Bill (EWB) generation facility

Press Release No. 507 04/10/2021

1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138 E (a) and (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 […]...

Read More

HC order release of Goods and Vehicle detained for Alleged mismatch

Piyush Steel, D and I Excelcus Vs State of Gujarat (Gujarat High Court)

It appears that while generating the e-way bill, the option of bill to ship to was selected which is even reflected in the e-way bill. It has been specifically mentioned in the e-way bill that the goods have been dispatched from Jalna, State of Maharashtra....

Read More

E-way Bill System – GST Eway Bill Rules & Generation Process & FAQs

What is E-way bill? ‘E-way bill’ is an abbreviation of ‘Electronic Way Bill’. From April 2018, any person dealing with the goods will somewhat be familiar with the term e-way bill. The basic intention behind the introduction of the e-way bill under GST is controlling tax evasion; tracking the movement of goods and ensuring adequat...

Read More

Attention Users : E-Way Bill & E-Invoice Downtime

ATTENTION USERS : E-WAY BILL & E-INVOICE DOWNTIME This is to inform to all E Way Bill & E Invoice users that downtime of all the E Way Bill & E Invoice operations (for all modes – Web, API, Bulk, Mobile & SMS) is scheduled between 11:00 PM on 2nd October 2021 to 7:00 AM […]...

Read More

What is E-way Bill in Goods & Services Tax (GST)? All about E-way Bill

On 1st July 2021, our beloved Goods and Service tax Act celebrated its 4th Birthday. GST was introduced for 3 major purposes as One nation One tax, ease of compliances and seamless flow of credits to remove the cascading effects of the taxes. However in the last 4 years GST is reshaping itself by more […]...

Read More

Penalty not justified merely for mentioning document No. instead of Invoice No. in E way bill

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani)

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside penalty order under section 129 for cleric...

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