E-way Bill

Provisions of E-way Bill under GST

Goods and Services Tax - Article explains Persons required to generate E-way Bill, Primary responsibility of generating e-way bills, E-way bill in case of Supply of goods by unregistered person to unregistered recipient, Goods exempted from e-way bill requirement, Threshold limit for generating e-way bill, Validity period of e-way bill, E-way bill in case of Move...

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Recent Changes In GST Implementation – Part I

Goods and Services Tax - Following are some of the updates on filings and procedures in implementation of GST : Result of Examination of GST Practitioners held on 31.10.2018 declared by NACIN. Due to Assembly elections on 7th December, 2018, the examination of GST Practitioners to be held on 7th December, 2018 postponed to 17th December, 2018. GST Practitioners ...

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Movement of Goods under Supply covered by e-way Bill through RFID

Goods and Services Tax - Movement Of Goods Under Supply Covered By An E-Way Bill Through ‘Radio Frequency Identification Device (RFID)’ : An Efficient Tool Of Verification Under GST Regime The verification of movement of goods under supply transaction in GST Regime shall now be getting electronically verified, this would be a major reform in the right directi...

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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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E-Way Bill: Common Enrolment for Registered Transporters -Points to Remember

Goods and Services Tax - One of the requests of the transporters was that they have to be allowed to use one registration number for updation of e-way bills throughout the country. That is, once the e-way bill generated with one of GSTIN of its company, the system should enable to update the Part-B using any of their GSTINs without […]...

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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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Seizure of goods for expiry of e-way bill, expired after detention not justified

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) - Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the o...

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Goods not to be be seized if e-way bill generated before seizure order

Axpress Logistics India (P.) Ltd. Vs Union of India (Allahabad High Court) - We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, ...

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HC on Goods detained for not uploading Part-B of E-Way Bill

M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court) - Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties....

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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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Relief in Penalty for minor discrepancies in e-way bill in Maharashtra

Trade Circular No. 36T of 2018 - (03/12/2018) - 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....

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No further physical verification of same conveyance in Maharashtra unless info of GST Tax Evasion

Trade Circular No. 35T of 2018, - (03/12/2018) - Where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union ...

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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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Recent Posts in "E-way Bill"

Provisions of E-way Bill under GST

Article explains Persons required to generate E-way Bill, Primary responsibility of generating e-way bills, E-way bill in case of Supply of goods by unregistered person to unregistered recipient, Goods exempted from e-way bill requirement, Threshold limit for generating e-way bill, Validity period of e-way bill, E-way bill in case of Move...

Read More

Seizure of goods for expiry of e-way bill, expired after detention not justified

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court)

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of […]...

Read More

E-Way Bill: Common Enrolment for Registered Transporters -Points to Remember

One of the requests of the transporters was that they have to be allowed to use one registration number for updation of e-way bills throughout the country. That is, once the e-way bill generated with one of GSTIN of its company, the system should enable to update the Part-B using any of their GSTINs without […]...

Read More

Goods not to be be seized if e-way bill generated before seizure order

Axpress Logistics India (P.) Ltd. Vs Union of India (Allahabad High Court)

We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary information...

Read More

HC on Goods detained for not uploading Part-B of E-Way Bill

M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court)

Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties....

Read More

Recent Changes In GST Implementation – Part I

Following are some of the updates on filings and procedures in implementation of GST : Result of Examination of GST Practitioners held on 31.10.2018 declared by NACIN. Due to Assembly elections on 7th December, 2018, the examination of GST Practitioners to be held on 7th December, 2018 postponed to 17th December, 2018. GST Practitioners ...

Read More

Relief in Penalty for minor discrepancies in e-way bill in Maharashtra

Trade Circular No. 36T of 2018 (03/12/2018)

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....

Read More

No further physical verification of same conveyance in Maharashtra unless info of GST Tax Evasion

Trade Circular No. 35T of 2018, (03/12/2018)

Where the physical verification of goods being transported on any conveyance has been done during transit at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information...

Read More

Movement of Goods under Supply covered by e-way Bill through RFID

Movement Of Goods Under Supply Covered By An E-Way Bill Through ‘Radio Frequency Identification Device (RFID)’ : An Efficient Tool Of Verification Under GST Regime The verification of movement of goods under supply transaction in GST Regime shall now be getting electronically verified, this would be a major reform in the right directi...

Read More

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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