E-way Bill

Electronic Way Bill in GST- All you wanted to know

Goods and Services Tax - Electronic Way Bill (e-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-Way Bill on the GST portal....

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What If Goods Detained Due To Expiry of Bill During Transit

Goods and Services Tax - Many times, businesses face detention due to expiry of e -way bill and non-extension of eway bill. In these cases officers invoke penalty of section 129 and sometimes even section 130 confiscation is invoked Here is a detailed  article on provisions and various judgements on it RELATED PROVISION ♦ 2nd proviso to rule138(10) provides th...

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E-way bill not valid if information in PART-B of FORM GST EWB-01 not furnished

Goods and Services Tax - E-way bill shall not be valid for movement of goods by road unless information in PART-B of FORM GST EWB-01 are not furnished. It is stated that Rule 138 of GST Rules, 2017 provides that information is to be furnished prior to commencement of movement of goods and generation of e-way bill. The e-way bill […]...

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Applicability of E-way Bill in case of movement of goods within State

Goods and Services Tax - Provisions relating to E-way Bill have been made by amending Rules 138, 138A, 138B, 138C and 138D in the Central Goods and Services Tax Rules, 2017 (‘CGST Rules, 2017’). These provisions have been introduced to check tax evasion. However, these are being used to harass transporters and taxable persons and extract money (both official ...

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E-Way Bill – GST Authority Vs Judiciary

Goods and Services Tax - The article contains judgements relating to the matter of e-way bills. This article shall be helpful to the readers in the sense that they would be come to know the irregularities being adopted by the authorities while passing detention orders. I request to publish it in your august site. This article contains an analysis on […]...

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E-Waybill for Gold provisioned in e-Waybill system

Goods and Services Tax - E-Waybill for Gold has been provisioned in the e-Waybill system. As per the notification issued by their respective states, the taxpayers may generate e-Waybill for Gold (comprising items belonging to HSN Chapter 71 only) for intrastate and interstate transactions. E-Way Bill for Gold | (September 2022) As per the Government recommendati...

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e-Way bill for intra-state movement of gold & precious stones- States can decide

Goods and Services Tax - GST Council recommended that State can decide on imposition of requirement of e-Way bill for intra-state movement of gold & precious stones ...

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2- Factor Authentication for e-Way Bill and eInvoice System

Goods and Services Tax - To enhance the security of the e-Way Bill/e-Invoice System, NIC is introducing 2-Factor Authentication for logging in to the e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login. There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to system. [&helli...

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E-Way Bill provisions applicable to co-op societies registered under GST

Goods and Services Tax - very registered person, including cooperative societies registered under the Goods and Services Tax Act, 2017, who causes movement of goods of consignment value exceeding one lakh rupees in respect of movement of goods originating and terminating within the State of Delhi (intra-State movement but without passing through any other State) ...

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

Goods and Services Tax - 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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HC reduces penalty for lapsing of e-way bill for bonafide reasons

Ideal Movers Private Limited Vs State Tax Officer (Madras High Court) - Offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. HC reduces Penalty...

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GST Provisions of Provincial Statute cannot override provisions of Central Statue

Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court) - Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court) 1. In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (here...

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Inadvertent mistake in invoice number Pardonable – HC quashed Penalty order

Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) - Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to a...

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Mistake in e-way bill in names of buyers & sellers – fresh E-Way Bill issued- Vehicle & goods should be released

Satguru Impex Vs State of Tripura (Tripura High Court) - Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bil...

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Goods taken back due to non-delivery – No justification for detention as fresh e-way bills were issued

Progressive Enterprise Vs State of Tripura (Tripura High Court) - Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invo...

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Exemption from generation of e-way bill for movement of vehicles for testing

Notification No. 8/2022-TNGST PP1/GST-15/23/2022 - (18/10/2022) - TNGST Act, 2017 - Tvl. Mahindra & Mahindra ­Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing under rule 138 (14) (d) of TNGST Rules, 2017 ­Notification issued....

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E-Way Bill limit extended to Rs. 2 Lac in Rajasthan wef 1st April 2022

Notification No. F.17 (131-Pt.-II)ACCT/GST/2017/7713  - (24/03/2022) - E-Way Bill limit extended to Rs. 2 Lakh in Rajasthan wef 1st April 2022, Where the Goods movement commence and terminates within the area of same city without crossing the area of the city. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: February,ak-1,2022 In exercise...

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New Rule of E-Way Bill in M.P from April,15 2022

No. FA3-08/2018/1/V(18) - (23/03/2022) - In supersession of this department's notification no. F-A-3-08-2018-1-V(43) Bhopal, dated 24th April, 2018 as amended from time to time, hereby notifies that no E-way bill is required to be generated for the movement of the goods as mentioned in the Table below :-...

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Guidelines for issuance of FORM GST DRC-07 in case of vehicles detained under E-way bill provisions

Internal Circular No. 04 A of 2022 - (02/03/2022) - In the Maharashtra Goods and Services Tax Department (MGSTD), the activity of interception of conveyances for verification of E-way bill is carried out by Enforcement officers as well as Non­-enforcement (Nodal) officers....

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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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Recent Posts in "E-way Bill"

Electronic Way Bill in GST- All you wanted to know

Electronic Way Bill (e-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-Way Bill on the GST portal....

Read More

What If Goods Detained Due To Expiry of Bill During Transit

Many times, businesses face detention due to expiry of e -way bill and non-extension of eway bill. In these cases officers invoke penalty of section 129 and sometimes even section 130 confiscation is invoked Here is a detailed  article on provisions and various judgements on it RELATED PROVISION ♦ 2nd proviso to rule138(10) provides th...

Read More

E-way bill not valid if information in PART-B of FORM GST EWB-01 not furnished

E-way bill shall not be valid for movement of goods by road unless information in PART-B of FORM GST EWB-01 are not furnished. It is stated that Rule 138 of GST Rules, 2017 provides that information is to be furnished prior to commencement of movement of goods and generation of e-way bill. The e-way bill […]...

Read More

HC reduces penalty for lapsing of e-way bill for bonafide reasons

Ideal Movers Private Limited Vs State Tax Officer (Madras High Court)

Offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. HC reduces Penalty...

Read More

E-WAY BILL Ready Reckoner under GST Act 2017 with case laws

Free e book – NO E-WAY REQUIRED UNDER GST FOR EXEMPTED GOODS IN INDIA & READY RECKONER FOR E-WAY BILL This ‘E-WAY BILL Ready Reckoner under GST in India’ is a information about e-way bills requirement as per Notifications and Rules 138 under the provisions of The Central Goods and Services Tax Act, 2017. This [&helli...

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Applicability of E-way Bill in case of movement of goods within State

Provisions relating to E-way Bill have been made by amending Rules 138, 138A, 138B, 138C and 138D in the Central Goods and Services Tax Rules, 2017 (‘CGST Rules, 2017’). These provisions have been introduced to check tax evasion. However, these are being used to harass transporters and taxable persons and extract money (both official ...

Read More

GST Provisions of Provincial Statute cannot override provisions of Central Statue

Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court)

Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court) 1. In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (hereinafter referred to as U.P.G.S.T ACT) [&...

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Inadvertent mistake in invoice number Pardonable – HC quashed Penalty order

Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court)

Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to an exception, which has been caused on ac...

Read More

Mistake in e-way bill in names of buyers & sellers – fresh E-Way Bill issued- Vehicle & goods should be released

Satguru Impex Vs State of Tripura (Tripura High Court)

Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bill. The GST departments […]...

Read More

Goods taken back due to non-delivery – No justification for detention as fresh e-way bills were issued

Progressive Enterprise Vs State of Tripura (Tripura High Court)

Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invoices and e-way bills […]...

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