E-way Bill

Analysis of Modification of procedure for interception of conveyances

Goods and Services Tax - The CBIC has issued the Circular No. 64/2018 stating the Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. In these article we will see the detailed analysis of the Circular. 1. Section 68 of the CGST Act read with [&hel...

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E-Way Bill System : Forthcoming changes/ improvements

Goods and Services Tax - E-Way Bill System- Forthcoming changes/improvements in E-Way Bill System After studying the suggestions and feedbacks of the stakeholders of the e-way bill system, it has been decided to add the following changes/improvements in the e-way bill system to help the tax payers in complying with the GST processes and rules. Most of them are va...

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Interception of conveyances for inspection of goods in movement, detention, release and confiscation

Goods and Services Tax - Section 68 deals with Inspection of goods in movement and Section 129 deals with Detention, Seizure and Release of Goods, beside this section 130 of the Act provides for the confiscation of goods or conveyances and imposition of penalty for the smooth working and to check the evasion concept of eway bill was also introduced for the moveme...

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Person in Charge under GST E-WAY BILLS Rules

Goods and Services Tax - Hello friends, Greetings for the day in the current article we will discuss about the person in charge under e-way bill. Person in charge means the person in charge of the conveyance through which movement of consignment is taking place. We will also discuss about verification by the goods under transit on the authorization of […]...

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E-way Bill under GST: Important Aspects

Goods and Services Tax - In the current topic we will discuss about E-way bills under GST Regime and we will try to incorporate every important aspect of e-way bill at one place....

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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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Govt. notifies date for e-way bill applicability in 8 States for intra-State movement of goods

Goods and Services Tax - Roll out of e-Way Bill system for intra-State movement of goods in Chhattisgarh, Goa, Jammu & Kashmir, Mizoram, Odisha, Punjab, Tamil Nadu and West Bengal....

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e-Way Bill Roll out for intra-State goods movement wef 25.05.2018

Goods and Services Tax - Ewaybill system for intra-State movement of goods to be implemented from 25.05.2018 in the state of Maharashtra and Manipur and in following UTs Andaman & Nicobar Islands,Chandigarh,Dadra & Nagar Haveli,Daman & Diu and Lakshadweep. PRESS RELEASE 24th May, 2018 Subject: Roll out of e-Way Bill system for intra-State movement of ...

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HC permits release of Goods Detained for not containing Vehicles Details in E-Way Bill on furnishing BG & Bond

K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court) The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, ...

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E-way bill declaration made after detention of goods cannot absolve assessee from penalty

Asstt. STO Vs Indus Towers Ltd. (Kerala High Court) - Asstt. STO Vs Indus Towers Ltd. (Kerala High Court) In the present case the delivery chalan which accompanied the transport is one issued by the assessee respondent, over which the assessee has absolute control and could be subject to manipulation. The assessee having transported the goods with deli...

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Goods seized for non filing of Part-B of E-way Bill must be be released on security

New Shiva Transport Service Vs State of U.P. (Allahabad High Court) - The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill. Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination....

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e-way bill for intra-state movement of unmanufactured tobacco not required in MP

In re Ashok Kumar Patel (GST AAR Madhya Pradesh) - The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tobacco described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of unmanufactured tobacco described under Chapter HSN 2401 is ...

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Goods seized for wrong e-way bill date must be released on furnishing of security other than cash or bank guarantee

Pragati Enterprises Vs State of U.P. (Allahabad High Court) - The petitioner has ought to quash the seizure order dated 05.01.2018 which has been passed against the petitioner on the allegation that there was some wrong declaration on the date in the E-way Bill. The petitioner states that it had been written down inadvertently. Other than that no other alleg...

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Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Circular No. 64/38/2018-GST - (14/09/2018) - 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. T...

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No- Intra State E-way Bill upto Rs. 1 Lac in Punjab

Notification No. PA/ETC/2018/175 - (13/09/2018) - Government of Punjab has notified that E-Way bill will not be required, Where the movement of Goods  commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab and consignment value Not exceeds Rs. 1 Lakh. GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND...

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E-way bill in case of storing of goods in godown of transporter.

Circular No. 61/35/2018-GST - (04/09/2018) - Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters’ godown for storage of their goods...

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Exemption from e-way bill for job work in Rajasthan

No. F.17 (131) ACCT/GST/ 2018/3743-3751 - (06/08/2018) - In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said Rules, I, Alok Gupta, Commissioner of State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zo...

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Enable smooth operation of E-way Bill scheme: CBIC Chairman

D.O.No. 4/CH(IC)/2018 - (21/07/2018) - Grievance Redressal Officers have been notified under the provisions of the E-way Bill Rules and they are required to provide prompt support to the trade and industry, including transporters. All Zones may hold outreach programmes to sensitize the trade and industry to enable smooth operation of the...

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Recent Posts in "E-way Bill"

HC permits release of Goods Detained for not containing Vehicles Details in E-Way Bill on furnishing BG & Bond

K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court) The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition....

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Gang Issuing Bogus Bills and Bogus E-Way Bills Busted

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...

Read More

Analysis of Modification of procedure for interception of conveyances

The CBIC has issued the Circular No. 64/2018 stating the Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. In these article we will see the detailed analysis of the Circular. 1. Section 68 of the CGST Act read with [&hel...

Read More

Mistakes in E-way Bill – Relaxation, Penalty and Clarification

Circular No. 64/38/2018-GST (14/09/2018)

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. T...

Read More

E-way bill declaration made after detention of goods cannot absolve assessee from penalty

Asstt. STO Vs Indus Towers Ltd. (Kerala High Court)

Asstt. STO Vs Indus Towers Ltd. (Kerala High Court) In the present case the delivery chalan which accompanied the transport is one issued by the assessee respondent, over which the assessee has absolute control and could be subject to manipulation. The assessee having transported the goods with delivery chalan, could very well sell the go...

Read More

No- Intra State E-way Bill upto Rs. 1 Lac in Punjab

Notification No. PA/ETC/2018/175 (13/09/2018)

Government of Punjab has notified that E-Way bill will not be required, Where the movement of Goods  commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab and consignment value Not exceeds Rs. 1 Lakh. GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punja...

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E-Way Bill System : Forthcoming changes/ improvements

E-Way Bill System- Forthcoming changes/improvements in E-Way Bill System After studying the suggestions and feedbacks of the stakeholders of the e-way bill system, it has been decided to add the following changes/improvements in the e-way bill system to help the tax payers in complying with the GST processes and rules. Most of them are va...

Read More

Interception of conveyances for inspection of goods in movement, detention, release and confiscation

Section 68 deals with Inspection of goods in movement and Section 129 deals with Detention, Seizure and Release of Goods, beside this section 130 of the Act provides for the confiscation of goods or conveyances and imposition of penalty for the smooth working and to check the evasion concept of eway bill was also introduced for the moveme...

Read More

E-way bill in case of storing of goods in godown of transporter.

Circular No. 61/35/2018-GST (04/09/2018)

Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding storage of their goods in the warehouse of the transporter. It has been stated that textile traders use transporters’ godown for storage of their goods due to their weak financial conditions....

Read More

Goods seized for non filing of Part-B of E-way Bill must be be released on security

New Shiva Transport Service Vs State of U.P. (Allahabad High Court)

The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill. Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination....

Read More
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