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....
Read MoreGoods 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...
Read MoreGoods 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 […]...
Read MoreGoods 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 ...
Read MoreGoods 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 […]...
Read MoreGoods 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...
Read MoreGoods 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 ...
Read MoreGoods 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...
Read MoreGoods 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) ...
Read MoreGoods 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 […]...
Read MoreIdeal 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 MoreGodrej 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...
Read MoreSonal 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...
Read MoreSatguru 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...
Read MoreProgressive 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...
Read MoreNotification 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....
Read MoreNotification 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...
Read MoreNo. 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 :-...
Read MoreInternal 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....
Read MoreNotification 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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Ideal Movers Private Limited Vs State Tax Officer (Madras High Court) -
Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court) -
Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) -
Satguru Impex Vs State of Tripura (Tripura High Court) -
Progressive Enterprise Vs State of Tripura (Tripura High Court) -