E-way Bill

E-Way Bill System New FAQs on Practical issues

Goods 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 […]...

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GST for MSME Sector

Goods 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...

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All About E-WAY Bill

Goods and Services Tax - Article explains Objective of E-Way Bill under GST, why E – Way Bill Mandatory, Computation of Value of consignment for e-way bill, E Way Bill in case of Inter and Intra State Movement, Who can made E Way Bill , Types Of E Way Bill, Cancellation of E Way Bill, Validity of E Way Bill, Acceptance and Rejection of E Way Bill, Exemption in...

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E-Way Bill New Analytic Reports in Officer (MIS) Module

Goods and Services Tax - (Some are available and others will come in 15 days) Q.1 Tax Payer-wise outward/inward supplies (Available) Ans: Using the Outward Supplies option under Summary Reports, officer can view the monthly reports for all the outward supplies for a selected office and month. This can be used to compare with the filing/non-filing of the return 3...

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E-Way Bill : FAQs on Officer (MIS) Module

Goods and Services Tax - 1. Why alerts are provided while verifying the EWB by officer? •Alerts are provided to officers so that he is informed beforehand that the e-Way Bill which is being verified by him is needed to be examined further. The types of alert are > EWB is cancelled > EWB is rejected > EWB is expired […]...

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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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E-way Bill System- Statement by Government

Goods 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...

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Nodal officers nominated for implementation of e-way bill system

Goods 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 - ...

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Govt. notifies date for e-way bill applicability in 8 States for intra-State movement of goods

Goods and Services Tax - Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal....

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Goods seized as were not accompanied by E-way bill; HC allows release on furnishing security

Abhay 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...

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Non-filing of Part-B of E-way bill: HC orders release of goods on furnishing of security

New 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....

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E-way Bill- Release detained goods on compliance of GST Rules: HC

S.K. Traders Vs. Asstt. State Tax Officer (Kerala High Court) - It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith....

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E-way bill- Penalty order can be appealed before Appellate Authority

Air Transport Corporation (Assam) (P.) Ltd. Vs. State of U.P. (Allahabad High Court) - Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules....

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E-Way Bill- Goods seized- Penalty order passed- Writ cannot be filed

Bharat Iron Store Vs. Union of India (Allahabad High Court) - Petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017. It is left open to the petitioner to take recourse to the statutory remedy available to him under the law. We are not inclined to entertain this petition at this stage...

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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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E-way bill not required for intra-city movement of goods in Gujarat

No. 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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Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Circular No. 64/38/2018-GST - (14/09/2018) - 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. T...

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No- Intra State E-way Bill upto Rs. 1 Lac in Punjab

Notification No. PA/ETC/2018/175 - (13/09/2018) - Government of Punjab has notified that E-Way bill will not be required, Where the movement of Goods  commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab and consignment value Not exceeds Rs. 1 Lakh. GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND...

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Recent Posts in "E-way Bill"

Goods seized as were not accompanied by E-way bill; HC allows release on furnishing security

Abhay 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 submission of learned […]...

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

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 More

E-Way Bill System New FAQs on Practical issues

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 More

Non-filing of Part-B of E-way bill: HC orders release of goods on furnishing of security

New 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....

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E-way Bill- Release detained goods on compliance of GST Rules: HC

S.K. Traders Vs. Asstt. State Tax Officer (Kerala High Court)

It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith....

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E-way bill- Penalty order can be appealed before Appellate Authority

Air Transport Corporation (Assam) (P.) Ltd. Vs. State of U.P. (Allahabad High Court)

Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules....

Read More

E-Way Bill- Goods seized- Penalty order passed- Writ cannot be filed

Bharat Iron Store Vs. Union of India (Allahabad High Court)

Petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017. It is left open to the petitioner to take recourse to the statutory remedy available to him under the law. We are not inclined to entertain this petition at this stage....

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HC order release of goods detained for typographical error in e-way bill

Sabitha Riyaz Vs The Union of India (Kerala High Court)

Sabitha Riyaz Vs  Union of India (Kerala High Court) The petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment to Uttarakhand, with all the relevant records. But it was seized by the State Tax Officer, Uttarakhand, the additional 11th respondent. The ground for detention is that in the e-w...

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GST for MSME Sector

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 More

Seizure of goods merely for partly wrong Truck No. on E-way Bill is harassment of dealer: HC

Rajavat Steels Vs State of U.P. Ashok Kumar, J. (Allahabad High Court)

Surprisingly, neither the mobile squad authority nor the appellate authority appreciated the claim of the petitioner that it is due to mistake or human error the vehicle number (particularly last two digits) are mentioned different which in the instant case are 83 in place of 38. This Court is unhappy with the conduct of the authorities a...

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