E-way Bill

Treatment of ‘Bill To-Ship-To’ Transactions In GST

Goods and Services Tax - One of the practiced business model in trade is that of ‘Bill-to-Ship-to’ model, which raises eyebrows in the Indirect tax world. The bill-to ship-to transaction typically involves two supplies- 1. The supply between the one who supplies the goods and the one who pays for it and 2. The supply between the one who receives […...

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Issues/Query/FQS of e-Way Bill

Goods and Services Tax - Q 1. Can I transport the goods with the e-way bill without vehicle details in it? Ans:  No. One needs to transport the goods with a e-way bill specifying the vehicle number, which is a carrying the goods. However, where the goods are transported for a distance of less than Fifty kilometers within the State […]...

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Tran-shipment of Material (E Waybill)

Goods and Services Tax - Q. Is it any possibility to ship the material for two different states in single-vehicle No., based on Trans-shipment? Ans. – Under GST Regime, an option has been introduced wherein the consignment of one e-way bill has to be moved in multiple vehicles, after moving to transshipment place. In simple words, Plant – X (Gujrat) [&hel...

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Recent Updates in GST till 23rd August 2019

Goods and Services Tax - The date of implementation of Rule 138E of the CGST Rules, 2017 which pertains to blocking of e-way bills on non-filing of returns for two consecutive tax periods, has been extended to 21. 11.2019 from 21.08.2019. ...

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Section 138E of RGST Act extended till 21st Nov, 2019

Goods and Services Tax - State Govt. of Rajasthan has issued a notification no. F.12(56)FD/Tax/2017-Pt. 111-53 dated 20-08-2019 extending date of applicability of Rule 138E of inserted vide Rule 12 of Rajasthan State Goods and Service Tax (Fourteenth) Amendment Rules, 2018 from 21-08-2019 to 21-11-2019. Originally Rule 138E was supposed to come into effect from 2...

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New enhancements in e-Way Bill System w.e.f. 23-Apr-19

Goods and Services Tax - 1. Auto calculation of distance based on PIN Codes of Source & Destination a. Users are allowed to increase it by maximum of 10% b. If both the PINs are same, he can put maximum of 100KM c. If PIN entered is invalid/Not recognized, enter manually, but the same shall be flagged to the department […]...

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CBIC issues 6 New Notifications / Circulars / Orders on 23.04.2019

Goods and Services Tax - On 23rd April 2019 CBIC issued 3 CGST Notifications, 2 Circulars and 1 Removal of Difficulty Order. CBIC added proviso to Rule 23, Amended Rule 62 to provide rule for payment and return filing by Specified Composition dealers, Inserted Form GST CMP – 08– Statement for payment of self-assessed tax, added a new instruction to [&hell...

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e-Way Bill System Enhancements in e-Way Bill System (April-2019)

Goods and Services Tax - Following are the enhancements in e-Way Bill System: 1. Auto calculation of distance based on PIN Codes 2. Knowing the distance between two PIN codes 3. Blocking the generation of multiple e-Way Bills on one Invoice/Document 4. Extension of e-Way Bill in case the Consignment is in Transit/Movement 5. Report on list of e-Way Bills about to...

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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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Goods without E-Way Bill cannot be detained without notice U/s. 129

Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) - Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of ...

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GST: Section 129(1)(b) applies to transporter as person interested in goods

Daily Express Vs Assistant State Tax Office (Kerala High Court) - Daily Express Vs Assistant State Tax Office (Kerala High Court) We cannot accept the argument of the appellant for the reason that Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b). Particularly, a reading of Section 129(6...

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E-way bill procedure & details to be filled in GSTR-1 are out of Purview of AAR

In re Mrs. Rajendrababu Ambika (GST AAR Tamil Nadu) - Applicability of E-way bill procedure and details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling as per Section 97 of the CGST/TNGST Act 2017....

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AAR cannot decide on requirement of e-way bill for consignments pertaining to multiple invoices

In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) - In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation o...

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HC orders release of vehicle seized which was not carrying Invoice & e-Way Bill

Mkc Traders And Another Vs State of U.P. (Allahabad High Court) - Mkc Traders and Another Vs State of U.P. (Allahabad High Court) A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the [&...

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E-Way Bill Rule 138E implementation deferred to 21.11.2019

Notification No. 36/2019–Central Tax - (20/08/2019) - Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Blocking of E-way Bill generation facility for non-filers-N...

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Central Goods and Services Tax (Fifth Amendment) Rules, 2019

Notification No. 33/2019 – Central Tax [G.S.R. 513(E).] - (18/07/2019) - Central Goods and Services Tax (Fifth Amendment) Rules, 2019- Inserted Rule 4A related to Issue of E-Ticket by Multiplexes, Inserted Rule 83B- Surrender of enrolment of goods and services tax practitioner, Inserted New Form GST PCT-06- Application For Cancellation Of Enrolment As Goods And Services ...

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Restriction on E-way Bill Issuance relaxed till 21st August 2019

Notification No. 25/2019 – Central Tax - (21/06/2019) - CBIC has postponed the date of applicability of Rule 138E to 21st day of August, 2019 from existing 21st day of June, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be Restriction on furnishing of information in PART A ...

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Restriction on furnishing of info in PART A of GST EWB-01 WEF 21.06.2019

Notification No. 22/2019–Central Tax [G.S.R. 323(E)] - (23/04/2019) - Effective date of implementation of Rule 138E of CGST Rules, 2017 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019 vide Notification No. 22/2019 – Central Tax Dated 23rd April, 2019. Rule 138E prescribes Restriction on furnishing of information in PART A of FORM ...

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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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Recent Posts in "E-way Bill"

Treatment of ‘Bill To-Ship-To’ Transactions In GST

One of the practiced business model in trade is that of ‘Bill-to-Ship-to’ model, which raises eyebrows in the Indirect tax world. The bill-to ship-to transaction typically involves two supplies- 1. The supply between the one who supplies the goods and the one who pays for it and 2. The supply between the one who receives […...

Read More

Issues/Query/FQS of e-Way Bill

Q 1. Can I transport the goods with the e-way bill without vehicle details in it? Ans:  No. One needs to transport the goods with a e-way bill specifying the vehicle number, which is a carrying the goods. However, where the goods are transported for a distance of less than Fifty kilometers within the State […]...

Read More

Tran-shipment of Material (E Waybill)

Q. Is it any possibility to ship the material for two different states in single-vehicle No., based on Trans-shipment? Ans. – Under GST Regime, an option has been introduced wherein the consignment of one e-way bill has to be moved in multiple vehicles, after moving to transshipment place. In simple words, Plant – X (Gujrat) [&hel...

Read More

Recent Updates in GST till 23rd August 2019

The date of implementation of Rule 138E of the CGST Rules, 2017 which pertains to blocking of e-way bills on non-filing of returns for two consecutive tax periods, has been extended to 21. 11.2019 from 21.08.2019. ...

Read More

E-Way Bill Rule 138E implementation deferred to 21.11.2019

Notification No. 36/2019–Central Tax (20/08/2019)

Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Blocking of E-way Bill generation facility for non-filers-Notification No. 36/2019 –Central Tax d...

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Section 138E of RGST Act extended till 21st Nov, 2019

F.12(56)FD/Tax/2017-Pt.111-53 (20//0/8/20)

State Govt. of Rajasthan has issued a notification no. F.12(56)FD/Tax/2017-Pt. 111-53 dated 20-08-2019 extending date of applicability of Rule 138E of inserted vide Rule 12 of Rajasthan State Goods and Service Tax (Fourteenth) Amendment Rules, 2018 from 21-08-2019 to 21-11-2019. Originally Rule 138E was supposed to come into effect from 2...

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Goods without E-Way Bill cannot be detained without notice U/s. 129

Sri Krishna Traders Vs State of Gujarat (Gujarat High Court)

Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of Gujarat, the vehicle was […]...

Read More

Central Goods and Services Tax (Fifth Amendment) Rules, 2019

Notification No. 33/2019 – Central Tax [G.S.R. 513(E).] (18/07/2019)

Central Goods and Services Tax (Fifth Amendment) Rules, 2019- Inserted Rule 4A related to Issue of E-Ticket by Multiplexes, Inserted Rule 83B- Surrender of enrolment of goods and services tax practitioner, Inserted New Form GST PCT-06- Application For Cancellation Of Enrolment As Goods And Services Tax Practitioner, Form GST PCT-07- Order...

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Concept of E-Way Bill

In this article we are going to discuss What is E-Way Bill, When it is required to be issued, Who can issue it, and when it is not required to be issued. What is E-Way Bill? E-Way bill refers to the Electronic way Bill. It is a document required to be carried by the transporters […]...

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Restriction on E-way Bill Issuance relaxed till 21st August 2019

Notification No. 25/2019 – Central Tax (21/06/2019)

CBIC has postponed the date of applicability of Rule 138E to 21st day of August, 2019 from existing 21st day of June, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be Restriction on furnishing of information in PART A of FORM GST […]...

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