E-way Bill

Simplified Provisions of E-Way Bill

Goods and Services Tax - The journey of the E-way Bill began on April 1, 2018, marking its 5th Anniversary in April 2023. Over the course of the past four years, more than 353 crore E-Way Bills have been issued. Throughout its existence, the E-Way Bill system has undergone numerous changes and amendments to its rules and portal. As time […]...

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Inspection Of Goods in Movement – Carry E-Way Bill- Offence & Penalty In Tamil Nadu

Goods and Services Tax - UNDER THE GST ACT:- A) Residuary clause -The Principal Secretary and Commissioner of Commercial Taxes, Chennai, instructed, to levy uniformly, penalty for Rs.25000- per Act not elsewhere specified in his Circular No.10/2019dt 31.05.219; dt 15.11.2021; in IW1/3365394/2022 dt 10.1.2023;and dt 24.02.2023. B) Penalty Under Section 164. C) Pen...

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E-Way Bill – Significance, Generation Process, Features & Benefits

Goods and Services Tax - In India, the e-way bill is a mandatory document for the transportation of goods worth more than Rs. 50,000 (approximately USD 675) from one place to another, whether within a state or inter-state, under the Goods and Services Tax (GST) regime. The e-way bill is an electronically generated document that contains details of the goods [&hel...

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Section 68 of CGST Act 2017: Inspection of Goods In Movement

Goods and Services Tax - Section 68 talks about the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be prescribed to carry with him such documents and such devices as may be prescribed....

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Basics of E-Way Bill Under GST Act 2017

Goods and Services Tax - E-way Bill is an electronically generated document that is required to be carried by a person in charge of the transport of consigned goods, which is valued at more than Rs. 50,000. (Consignment value) in a vehicle from one place to another place. Requirement of E-way Bill: ❖ Invoice/ Bill of supply/ Receipts relevant to […]...

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e-Waybill System – 2 Factor Authentication, Deregistration & Common Enrollment

Goods and Services Tax - NIC introduced new features in e-Waybill system, including option for transporters to de-register themselves and cancel common enrollment. Additionally, a two-factor authentication (2FA) system has been implemented to enhance login security...

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Process of blocking of E-way Bill and E-invoice generation

Goods and Services Tax - 1. Sometimes IRPs may fail to check duplicate IRN from de-dup system for technical reasons. Under this circumstance, it is possible for tax payers to register the same document/invoice at different IRPs. Whenever the de-duplication system comes back to live, only one of the IRP will be able to successfully register the IRN. All other [&he...

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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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Seizure of goods & vehicle for Expiry of E-Way bill- HC directs Disposal of Appeal

Rimjhim Ispat Limited Vs State of Jharkhand (Jharkhand High Court) - Since the E-way bill had expired an order of detention in Form GST MOV-06 and a notice in Form GST MOV-07 were issued wherein the petitioner company was directed to show cause as to why the proposed tax and penalty to the tune of Rs. 19,61,100/- be not imposed....

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Mistake of Department in generating e-way bill – HC grants stay till next date of hearing

Vectus Industries Limited Vs Chif Commissioner (Rajasthan High Court) - Vectus Industries Limited Vs Chif Commissioner (Rajasthan High Court) Heard Mr. Pankaj Ghiya, learned counsel appearing for the petitioner, Mr. M.S. Singhvi, learned Advocate General for the State Authorities and Mr. R.D. Rastogi, Additional Solicitor General appearing for Union of India upon whom t...

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GST: E-way bill expiry- No penalty in absence of evidence questioning appellant’s bona fides

Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) - Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was ...

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GST: Section 129(1)(b) penalty can be levied only if owner of goods does not come forward

Margo Brush India and others Vs State of U.P. and another (Allahabad High Court) - Margo Brush India and others Vs State of U.P. and another (Allahabad High Court) 1. The order passed on GST MOV-06 dated September 29, 2022, vide which the goods in transit were seized by the authorities concerned, has been impugned in the present writ petition. Further show cause notice on GST MOV-...

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GST Proceedings against owner not driver If documents clearly establish name of consignor

Riya Traders Vs State of U.P. (Allahabad High court) - Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice....

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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"

e-Waybill System – 2 Factor Authentication, Deregistration & Common Enrollment

NIC introduced new features in e-Waybill system, including option for transporters to de-register themselves and cancel common enrollment. Additionally, a two-factor authentication (2FA) system has been implemented to enhance login security...

Read More

Simplified Provisions of E-Way Bill

The journey of the E-way Bill began on April 1, 2018, marking its 5th Anniversary in April 2023. Over the course of the past four years, more than 353 crore E-Way Bills have been issued. Throughout its existence, the E-Way Bill system has undergone numerous changes and amendments to its rules and portal. As time […]...

Read More

Process of blocking of E-way Bill and E-invoice generation

1. Sometimes IRPs may fail to check duplicate IRN from de-dup system for technical reasons. Under this circumstance, it is possible for tax payers to register the same document/invoice at different IRPs. Whenever the de-duplication system comes back to live, only one of the IRP will be able to successfully register the IRN. All other [&he...

Read More

Inspection Of Goods in Movement – Carry E-Way Bill- Offence & Penalty In Tamil Nadu

UNDER THE GST ACT:- A) Residuary clause -The Principal Secretary and Commissioner of Commercial Taxes, Chennai, instructed, to levy uniformly, penalty for Rs.25000- per Act not elsewhere specified in his Circular No.10/2019dt 31.05.219; dt 15.11.2021; in IW1/3365394/2022 dt 10.1.2023;and dt 24.02.2023. B) Penalty Under Section 164. C) Pen...

Read More

Seizure of goods & vehicle for Expiry of E-Way bill- HC directs Disposal of Appeal

Rimjhim Ispat Limited Vs State of Jharkhand (Jharkhand High Court)

Since the E-way bill had expired an order of detention in Form GST MOV-06 and a notice in Form GST MOV-07 were issued wherein the petitioner company was directed to show cause as to why the proposed tax and penalty to the tune of Rs. 19,61,100/- be not imposed....

Read More

Mistake of Department in generating e-way bill – HC grants stay till next date of hearing

Vectus Industries Limited Vs Chif Commissioner (Rajasthan High Court)

Vectus Industries Limited Vs Chif Commissioner (Rajasthan High Court) Heard Mr. Pankaj Ghiya, learned counsel appearing for the petitioner, Mr. M.S. Singhvi, learned Advocate General for the State Authorities and Mr. R.D. Rastogi, Additional Solicitor General appearing for Union of India upon whom the copy of the writ petition was served ...

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GST: E-way bill expiry- No penalty in absence of evidence questioning appellant’s bona fides

Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court)

Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]...

Read More

GST: Section 129(1)(b) penalty can be levied only if owner of goods does not come forward

Margo Brush India and others Vs State of U.P. and another (Allahabad High Court)

Margo Brush India and others Vs State of U.P. and another (Allahabad High Court) 1. The order passed on GST MOV-06 dated September 29, 2022, vide which the goods in transit were seized by the authorities concerned, has been impugned in the present writ petition. Further show cause notice on GST MOV-07 and order passed […]...

Read More

GST Proceedings against owner not driver If documents clearly establish name of consignor

Riya Traders Vs State of U.P. (Allahabad High court)

Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice....

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If petitioner is either a consignor or a consignee, he has to be treated as owner of goods

S.K. Trading Co And Another Vs Additional Commissioner Grade 2 (Appeal ) And Another (Allahabad High Court)

If petitioner is either a consignor or a consignee, he has to be treated as a owner of goods & provisions of Section 129(1)(b) not invokable...

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