E-way Bill

Concept of E-Way Bill

Goods and Services Tax - 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 […]...

Read More

Restriction on Eway Bill Issuance from 21st June 2019

Goods and Services Tax - The Government had inserted the Rule 138E vide Notification 74/2018 Central tax Dated 31st December 2018. Subsequently CBIC had notified 21 June 2019 as the commencement date for provisions of CGST Rule 138E, vide CBIC Notification 22/2019 Central Tax dated 23rd April 2019. The purpose of this rule is to ensure timely compliance by GST [&...

Read More

No E-way bill, If GST returns not furnished for last two months- w.e.f. 21-06-2019

Goods and Services Tax - No E-way bill, If GST returns not furnished for last two months- w.e.f. 21-06-2019 A new rule 138E, inserted by the Govt of India vide Notification no. 74/2018 – Central tax, dated 31st December, 2018, which are reproduced for your reference.  “138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-  Notwithsta...

Read More

No e-way bill w.e.f. 21st June 2019, if GST returns of last 2 months are pending

Goods and Services Tax - 1. If the GST returns for the last 2 months have not been furnished by the regular dealer or 2. If the GST returns for last 2 quarters have not been furnished by the composition dealer Then HE WILL NOT BE ALLOWED TO GENERATE E-WAY BILL ON THE GST-E-WAY BILL PORTAL....

Read More

E-Way Bill under GST – Detailed Analysis

Goods and Services Tax - E-way bill is applicable where any movement of goods value exceeding Rs 50000 is In relation to Supply, whether of taxable or non taxable goods, For reason other than Supply (Ex: -Branch Transfer within State, Job Work, Consignment, etc) and for Inward Supply from URD...

Read More

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 […]...

Read More

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...

Read More

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...

Read More

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....

Read More

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...

Read More

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...

Read More

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 [&...

Read More

HC releases goods seized for difference of date in tax invoice & E-way Bill on furnishing of security

M/s. Ganga Industries Vs Union of India (Allahabad High Court) - The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice....

Read More

HC order on goods detained for not accompanying Part-B of E-way bill

M/s. Neuvera Wellness Ventures Pvt. Ltd Vs. State of Gujarat (Gujarat High Court) - Kuntal A Parikh Vs Mr. Utkarsh Sharma (Gujarat High Court) Assistant Government Pleader for the respondents, supported the impugned order by submitting that admittedly the goods were not accompanied by Part-B of the E-way bills and hence, the second respondent was wholly justified in detaining the c...

Read More

GST: Vehicle cannot be detained for mere Deficiency in Lorry Receipt

F S Enterprise Vs State of Gujarat (Gujarat High Court) - F S Enterprise Vs State of Gujarat (Gujarat High Court) Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision emp...

Read More

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 ...

Read More

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 ...

Read More

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...

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) - It is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....

Read More

Recent Posts in "E-way Bill"

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 […]...

Read More

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 […]...

Read More

Restriction on Eway Bill Issuance from 21st June 2019

The Government had inserted the Rule 138E vide Notification 74/2018 Central tax Dated 31st December 2018. Subsequently CBIC had notified 21 June 2019 as the commencement date for provisions of CGST Rule 138E, vide CBIC Notification 22/2019 Central Tax dated 23rd April 2019. The purpose of this rule is to ensure timely compliance by GST [&...

Read More

No E-way bill, If GST returns not furnished for last two months- w.e.f. 21-06-2019

No E-way bill, If GST returns not furnished for last two months- w.e.f. 21-06-2019 A new rule 138E, inserted by the Govt of India vide Notification no. 74/2018 – Central tax, dated 31st December, 2018, which are reproduced for your reference.  “138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-  Notwithsta...

Read More

No e-way bill w.e.f. 21st June 2019, if GST returns of last 2 months are pending

1. If the GST returns for the last 2 months have not been furnished by the regular dealer or 2. If the GST returns for last 2 quarters have not been furnished by the composition dealer Then HE WILL NOT BE ALLOWED TO GENERATE E-WAY BILL ON THE GST-E-WAY BILL PORTAL....

Read More

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) would indicate that where a person [&h...

Read More

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 […]...

Read More

E-Way Bill under GST – Detailed Analysis

E-way bill is applicable where any movement of goods value exceeding Rs 50000 is In relation to Supply, whether of taxable or non taxable goods, For reason other than Supply (Ex: -Branch Transfer within State, Job Work, Consignment, etc) and for Inward Supply from URD...

Read More

HC releases goods seized for difference of date in tax invoice & E-way Bill on furnishing of security

M/s. Ganga Industries Vs Union of India (Allahabad High Court)

The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice....

Read More

Consequences of not adhering to recent changes in E-Way Bill norms

E Way Bill System with the Forthcoming changes in E-Way bill system dated 25-03-2019 & 23-04-2019 and consequences of not adhering to E-Way Bill norms The e Way Bill has been introduced as an anti-tax evasive mechanism that will help the government to plug in the leakage in revenue. It has substituted the Way Bill […]...

Read More

Browse All Categories

CA, CS, CMA (4,177)
Company Law (4,834)
Custom Duty (7,322)
DGFT (3,953)
Excise Duty (4,224)
Fema / RBI (3,779)
Finance (3,954)
Income Tax (30,250)
SEBI (3,147)
Service Tax (3,460)