E-way Bill

Unblocking of E-Way Bill Generation Facility

Goods and Services Tax - In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, […]...

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Blocking and Unblocking of EWB generation facility in EWB Portal

Goods and Services Tax - Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Cons...

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E-way bills in breif with latest Updates

Goods and Services Tax - 1. What is an e-Way Bill? Electronic Waybill for movement of goods, A GST registered person cannot transport the goods from one state to another state without generation of e-Way bill. which required to generate from ewaybillgst.gov.in. portal. E-Way bill can also be generate / cancelled through SMS, Android App and by site-to-site integr...

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Integration of e-Invoicing & e-Way Bill under GST

Goods and Services Tax - 1. The E-Invoice System and E Way Bill System are seamlessly integrated. The Credentials of E Way Bill System work on E-Invoice System and Invoice Reference Portal (IRP) can be used to generate E-way bills. 2. E-waybill system is directly integrated with the E-invoicing system. It is totally upon the choice of the taxpayers if […]...

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Non Generation of Part A of e-way Bill wef 16.10.2020 for return Defaults

Goods and Services Tax - No Generation of Part A of e-way Bill will be allowed if 2 consecutive returns are not filed for the tax period up to August, 2020 w.e.f. October 16, 2020  The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 inserted fourth proviso to Rule 138E(b) of the CGST Rules w.e.f. March 20, […]...

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Blocking of E-Way Bill generation facility after 15.10.2020

Goods and Services Tax - 1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more....

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Now download E-Way bills for one month period in one go

Goods and Services Tax - New enhancement allows downloading E-Way bills for one month period in one go – The facility was earlier available for the period of 5-days interval. – User can download E-way bill using the Reports tab in E-way bill portal – The facility is aimed to provide relief to taxpayers and transporters E-way bill, a document, [&...

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Upsurge in E-way bills signals to green shoots in economy

Goods and Services Tax - More than 4.27 crore E-Way Bills generated in June 2020 against average of 5.3 cr per month of pre-COVID period. Value of E-way bills generated in June is close to pre-lockdown figures. Unlock 2.0 set to witness a further surge. New Delhi, 5thJuly 2020: E-way bill generation data, one of the prominent indicators of economic […]...

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Advisory to Users for Extending Validity of E-way bills

Goods and Services Tax - Cancel the EWB: Supplier of goods can cancel the EWB, within 24 hours of its generation, subject to the condition that the EWB has not already been verified by the Proper Officer. Later on, same invoice number can be used for generation of another EWB. ...

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Increase in Economic Activity-Improvement in Economic Indicators

Goods and Services Tax - Ministry of Finance Increase in Economic Activity-Improvement in Economic Indicators Prompt Policy measures by Government and RBI in a calibrated manner to reinvigorate the economy at the earliest with minimal damage Commitment of Government towards both structural reforms and supportive social welfare measures will help build on ‘Green...

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E-way bill for a consignment of value < 50K for multiple invoices in the same conveyance

Bon Cargos Private Ltd. Vs Union of India (Kerala High Court) - Bon Cargos Private Ltd. Vs Union of India (Kerala High Court) The High Court held that it is the duty of the transporter or the consignor, consignee to generate e-way bill when the aggregate value of the consignment is more than Rs. 50,000/- and if otherwise ie., less than Rs.50,000/- there is no su...

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E-way bill did not mention correct details- Decide case on Merits: HC

M/s. Jaitron Communication Pvt. Ltd. Vs State Of U. P. (Allahabad High Court) - Jaitron Communication Pvt. Ltd. Vs State Of U. P.  (Allahabad High Court) Admittedly, in the facts of the present case the petitioner did accept that the e-way bill with the vehicle did not contain correct description with regard to movement of goods. Another e-way bill (though not available with t...

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HC order release of goods & Truck on payment of GST & Penalty alongwith furnishing of Bank Guarantee

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court) - Arpit Parcel Service Vs State of Gujarat (Gujarat High Court) 1. Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State. 2. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the im...

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HC releases Detained Goods & Vehicle on Deposit of GST & Penalty

Arya Traders Vs. State of Gujarat (Gujarat high court) - Arya Traders Vs. State of Gujarat (Gujarat high court) The present writ petition is filed mainly for seeking release against the goods and vehicle without demanding any security. High Court states that, the goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this...

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Seized Vehicle along with Goods released on satisfaction of Rule 140 Requirement

AK Overseas Vs. State of U.P. & Ors. (Allahabad High Court) - AK Overseas Vs. State of U.P. & Ors. (Allahabad High Court) The Petitioner has filed the writ petition to release the seized goods which are seized under Rule 140 of the Central Goods and Services Rules, 2017. High Court states that, in case the petitioner fulfills the requirement of Rule 140 to...

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Form GST EWB-05 filing to un-block E-Way Bill generation facility

NA - (28/11/2020) - In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, ...

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E-Way Bill generation blocking after 01.12.2020 applies to all

NA - (16/11/2020) - Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020 1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statem...

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e-way bill data reveals encouraging trend about revival of our economy

D.O.No.20/CH(IC)/2020 - (22/06/2020) - On the GST side an analysis of e-way bill data reveals encouraging trend about revival of our economy. The value of supplies of goods, which had reduced to ahout 10% of Pre-lockdown period of March 2020 in Lockdown 1.0, has now reached more than 80% of pre-lockdown level during first Fortnight of Ju...

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CBIC extends validity of e-way bills to 30th day of June

Notification No. 47/2020–Central Tax/G.S.R. 362(E) - (09/06/2020) - CBIC extends validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June vide Notification No. 47/2020 –Central Tax Dated: 9th June, 2020. This can be summarized as follows: E-Way Bill Generated on or before Val...

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CBIC extends validity of e-way bills till 31.05.2020

Notification No. 40/2020–Central Tax [G.S.R. 274(E)] - (05/05/2020) - Notification No. 40/2020–Central Tax-  CBIC extends validity of e-way bills till 31.05.2020 for all those e-way bills which were generated on or before 24.03.2020 and had expiry between the period from 20.03.2020 to 15.04.2020. Ministry of Finance (Department of Revenue) (Central Board Of Indirec...

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Recent Posts in "E-way Bill"

Unblocking of E-Way Bill Generation Facility

In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, […]...

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Blocking and Unblocking of EWB generation facility in EWB Portal

Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Cons...

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Form GST EWB-05 filing to un-block E-Way Bill generation facility

NA (28/11/2020)

In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, taxpayer need to apply to jurisdictional...

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E-Way Bill generation blocking after 01.12.2020 applies to all

NA (16/11/2020)

Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020 1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in […]...

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E-way bills in breif with latest Updates

1. What is an e-Way Bill? Electronic Waybill for movement of goods, A GST registered person cannot transport the goods from one state to another state without generation of e-Way bill. which required to generate from ewaybillgst.gov.in. portal. E-Way bill can also be generate / cancelled through SMS, Android App and by site-to-site integr...

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Integration of e-Invoicing & e-Way Bill under GST

1. The E-Invoice System and E Way Bill System are seamlessly integrated. The Credentials of E Way Bill System work on E-Invoice System and Invoice Reference Portal (IRP) can be used to generate E-way bills. 2. E-waybill system is directly integrated with the E-invoicing system. It is totally upon the choice of the taxpayers if […]...

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E-way bill for a consignment of value < 50K for multiple invoices in the same conveyance

Bon Cargos Private Ltd. Vs Union of India (Kerala High Court)

Bon Cargos Private Ltd. Vs Union of India (Kerala High Court) The High Court held that it is the duty of the transporter or the consignor, consignee to generate e-way bill when the aggregate value of the consignment is more than Rs. 50,000/- and if otherwise ie., less than Rs.50,000/- there is no such requirement […]...

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Non Generation of Part A of e-way Bill wef 16.10.2020 for return Defaults

No Generation of Part A of e-way Bill will be allowed if 2 consecutive returns are not filed for the tax period up to August, 2020 w.e.f. October 16, 2020  The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 inserted fourth proviso to Rule 138E(b) of the CGST Rules w.e.f. March 20, […]...

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Importing of invoices in e-Way bill system into Form GSTR-1

Taxpayers supplying taxable goods valued of Rs. 50,000 and above, generate e-way bills, where details of invoices have to be given by them. Further, the invoice details for business to business sales, made by them, have to be given in Form GSTR-1. To avoid duplicate data entry, GSTN has provided a facility to taxpayers, where […]...

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GST Alert: Taxpayers Beware of Two Critical Dates viz. 15.10.2020 & 20.10.2020

GST Alert: Taxpayers Beware of Two Critical Dates viz. 15.10.2020 & 20.10.2020 CBIC-the Apex Body of Indirect Tax Administration in India has recently issued two very significant Notifications, mandating crucial GST Compliances viz. (i) Blocking of E-Way Bill (EWB) Generation Facility for Taxpayers with AATO over Rs 5 Cr., after 15th ...

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Blocking of E-Way Bill generation facility after 15.10.2020

1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more....

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GST E-way Bill Decoded

E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. The provisions governing E-way bill are provided in Rule 138 of CGST Rules, 2017. Below are the various provisions of E-way Bill in simplified language to help the audience in understanding the nitty-gritties of the EWB provisions. Eve...

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E-way bill did not mention correct details- Decide case on Merits: HC

M/s. Jaitron Communication Pvt. Ltd. Vs State Of U. P. (Allahabad High Court)

Jaitron Communication Pvt. Ltd. Vs State Of U. P.  (Allahabad High Court) Admittedly, in the facts of the present case the petitioner did accept that the e-way bill with the vehicle did not contain correct description with regard to movement of goods. Another e-way bill (though not available with the vehicle, at the time of […]...

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HC order release of goods & Truck on payment of GST & Penalty alongwith furnishing of Bank Guarantee

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court)

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court) 1. Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State. 2. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the impugned notice dated 08.08.2020 in Form [...

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Job work procedure under GST with reference to E Way Bills

Job Work procedure under CGST Act 2017 with reference to E Way bill Rules 2018. Meaning of Job Work – When the owner of the goods (Principle) sends his goods to a different person  for carrying out certain process, which may or may not result in the change of the specifications of the product, that […]...

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No Penalty for Not Generation of E-way Bill – Section 129

Absence  of  e-way  bill  or  non generation of e-way bill, being a technical mistake or breach may be contravention  of  the  rule  138  &  138A  as  such  it  will  result  into imposition of penalty Rs. 10,000/....

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Now download E-Way bills for one month period in one go

New enhancement allows downloading E-Way bills for one month period in one go – The facility was earlier available for the period of 5-days interval. – User can download E-way bill using the Reports tab in E-way bill portal – The facility is aimed to provide relief to taxpayers and transporters E-way bill, a document, [&...

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HC releases Detained Goods & Vehicle on Deposit of GST & Penalty

Arya Traders Vs. State of Gujarat (Gujarat high court)

Arya Traders Vs. State of Gujarat (Gujarat high court) The present writ petition is filed mainly for seeking release against the goods and vehicle without demanding any security. High Court states that, the goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this date, the goods and […]...

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Seized Vehicle along with Goods released on satisfaction of Rule 140 Requirement

AK Overseas Vs. State of U.P. & Ors. (Allahabad High Court)

AK Overseas Vs. State of U.P. & Ors. (Allahabad High Court) The Petitioner has filed the writ petition to release the seized goods which are seized under Rule 140 of the Central Goods and Services Rules, 2017. High Court states that, in case the petitioner fulfills the requirement of Rule 140 together with its explanation, […]...

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Goods Can’t be detained for mere non-mention of Applicable GST on E-Way Bill

Krishnakumar Vs Asst. State Tax Officer (Kerala High Court)

The issue under consideration is whether goods can be detained merely because IGST applicable is not mentioned in the e-way bill?...

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Goods cannot be detained merely because Consignee mentioned as Unregistered Person in E-Way Bill

ABCO Trades (P) LTD Vs The Assistant State Tax Officer (Kerala High Court)

The issue under consideration is whether detention of goods merely because the consignee is mentioned as an unregistered person in the e-way bill is justified in law?...

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Perishable Goods in Transit Can’t Seized, if applicable IGST paid with valid E-way Bill & Invoice

Venkateshvara Logistics Fleet Owners and Transport Contractors Vs Assistant Commissioner (Karnataka High Court)

whether the department is entitled to seize a consignment of perishable goods in transit more particularly when it is accompanied by a lawful e-way bill, invoice and when it has paid the applicable IGST?...

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No detention of goods for mere non-mention of Tax payment details on E-Way Bill

M.S. Steel and Pipes Vs Asst. State Tax Officer (Kerala High Court)

The issue under consideration is whether the detention of goods with the allegation that the E-way bill does not have tax amount mentioned on it is justified in law?...

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Vehicle Seized with Goods Released on complying CGST Rule 140

A K Overseas Vs State Of U.P and 2 Others (Allahabad High Court)

High Court states that if the petitioner fulfills the requirement of Rule 140 together with its explanation, Authorised GST officer will release his vehicle along with the goods within period of one week....

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Confusion on E- Way Bill Rules on Intra State Supply within Madhya Pradesh

GST has been a major structural reform of the current government. Replacing multiple taxes and cesses of state and central governments into a single tax has been a major relief to trade and industry. At the same time reduction in overall tax incidence has brought relief to the end-consumers. The IT driven tax filing system […]...

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FAQ on E-Invoice (Electronic Invoicing) in GST

Recently CBIC issued Notification No 60/2020 – Central Tax and Notification No 61/2020 – Central Tax dated 30th July, 2020 enhancing threshold for preparing E-Invoice to Rs 500 Crores. Earlier the said limit for preparing E-Invoice was Rs 100 Crores. The provisions shall come into effect from 1st October, 2020. MYTH BUSTERS – Be...

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HC accepts writ despite receipt of Bid by GST department for Sale of goods & vehicle

Sawariya Traders Vs Sate of Gujarat (Gujarat High Court)

Sawariya Traders Vs Sate of Gujarat (Gujarat High Court) In this case after the final order of confiscation of the goods and the conveyance was passed, few more developments took place. The authority concerned decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty […]...

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E-Way Bills Under GST- Applicability & Efficiency

One such reform launched under the new GST regime is the country wide implementation of Electronic Way Bill (E-Way Bill) system. E-Way Bill is a unique document/bill, which is electronically generated on the GST portal evidencing the specific consignment/movement of goods from one place to another, either inter-state or intra-state and of...

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Mistake of two digits of vehicle no. in invoice & E-way bill is typographic error

M/s Mahalakshmi Packagers Manufacture Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)

As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one....

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E-way bill- Shifting of Goods by other vehicle due to breakdown- Penalty despite vehicle no. updation unsustainable

Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)

Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that the E-way Bill for the material in question was generated at 05:52 pm ...

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Penalty imposed ignoring updated e-way bill is unsustainable

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm […]...

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Release Vehicle & Goods on Furnishing of Indemnity Bond: HC

Sri Gopikrishna Infrastructure Pvt. Ltd Vs. The State of Tripura and ors (High Court of Tripura)

Sri Gopikrishna Infrastructure Pvt. Ltd Vs. The State of Tripura and ors (High Court of Tripura) Mr. Majumder, learned counsel appearing for the petitioner has submitted that for the countrywide lockdown when the vehicle, name of which has been printed in the EWay bill, got stuck in Raipur and it suffered a mechanical failure. Consequent ...

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E-Way Bill- Provisions & Applicability

Applicability : Whenever  there is a Movement of Goods of Consignment Value > Rs. 50,000. – In relation to Supply – In relation to Other Than Supply – Inward Supply from Unregistered Person Movement Of Goods : E-way Bill is not required for all transactions, only required for those which involves movement of goods wh...

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Cases where generation of E-way bill under GST is not mandatory

It is been 36 months since the inception of GST aura in 2017. Since then many dealers, producers & traders are struggling with the complicated provisions of GST. Slow moving Indian economy is projected to achieve growth rate of 4.5% in the year 2020-21 amid this COVID-19 lockdown conditions. However many liberal steps have been [&hell...

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Extended/not Extended Dues dates under GST Except GSTR 1 & 3B

Time Limits for certain actions (other than GSTR-1 and GSTR 3B) extended/not Extended- Article compiles due date if Filing of CMP-08 by Composition Taxable person for January to March 2020, Filing of CMP-08 by Composition Taxable person for April to June 2020,  Filing GSTR-4 for the financial year 2019- 20, due date of Opting for [&helli...

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Upsurge in E-way bills signals to green shoots in economy

More than 4.27 crore E-Way Bills generated in June 2020 against average of 5.3 cr per month of pre-COVID period. Value of E-way bills generated in June is close to pre-lockdown figures. Unlock 2.0 set to witness a further surge. New Delhi, 5thJuly 2020: E-way bill generation data, one of the prominent indicators of economic […]...

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Ready Reckoner for No E-Waybill Required under GST Act 2017

In this Article Author compiled  list of goods for which E-Way Bill is not required. Author has compiled list with relevant Chapter or Heading or Sub-heading or Tariff item, Notification and Relevant Law alongwith his Remarks. Ready Reckoner for No E-Waybill Required under GST Act 2017 [ for other Ready Reckoners See  book of Authors [&...

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Advisory to Users for Extending Validity of E-way bills

Cancel the EWB: Supplier of goods can cancel the EWB, within 24 hours of its generation, subject to the condition that the EWB has not already been verified by the Proper Officer. Later on, same invoice number can be used for generation of another EWB. ...

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Increase in Economic Activity-Improvement in Economic Indicators

Ministry of Finance Increase in Economic Activity-Improvement in Economic Indicators Prompt Policy measures by Government and RBI in a calibrated manner to reinvigorate the economy at the earliest with minimal damage Commitment of Government towards both structural reforms and supportive social welfare measures will help build on ‘Green...

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e-way bill data reveals encouraging trend about revival of our economy

D.O.No.20/CH(IC)/2020 (22/06/2020)

On the GST side an analysis of e-way bill data reveals encouraging trend about revival of our economy. The value of supplies of goods, which had reduced to ahout 10% of Pre-lockdown period of March 2020 in Lockdown 1.0, has now reached more than 80% of pre-lockdown level during first Fortnight of June 2020....

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Things to be kept in mind while transporting goods post June 01, 2020

Government has announced that E-way bill which has been generated on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till […]...

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CBIC extends validity of e-way bills to 30th day of June

Notification No. 47/2020–Central Tax/G.S.R. 362(E) (09/06/2020)

CBIC extends validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June vide Notification No. 47/2020 –Central Tax Dated: 9th June, 2020. This can be summarized as follows: E-Way Bill Generated on or before Validity has Expired on […]...

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E-Way Bill With Practical Aspects

ELECTRONIC WAY BILL i.e. E-WAY BILL In order to monitor the movements of goods for controlling any tax evasion, e-way bill system has been introduce in GST regime. Under this system wherein any registered person prior to movements of goods via conveyance would inform each transactions details to the tax department. WHAT IS E-WAY BILL? [&h...

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Basic key points – E-Way Bill

1. E-Way bill rules are prescribed in Rule 138 of CGST Rules 2017. 2. E-Way bill is required if movement causes through motorized vehicle. 3. Before causing any movement of Goods of value exceeding Rs. 50,000 (Including Taxes) generation of E-way bill is mandatory, either by the Supplier, Recipient, or transporter, as the case may [&helli...

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Detailed analysis on E-Way Bill

E Way Bill is Mandatory in a case where the goods are being sent by a Principal located in one state to a Job worker located in any other state, the E Way Bill shall be generated by the principal irrespective of the value of the Consignment....

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Summary of GST notifications dated 05th May 2020 issued by CBIC

1. Registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through EVC during the period from the 21st day of April, 2020 to the 30th day of June, 2020 I.E  THERE IS  NO NEED OF […]...

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Extension of Annual GST Return, Filing of GSTR 3B by EVC & other changes

On 5th of May 2020, CBIC has issued notifications to give effect to relaxation for verification of GSTR 3B through Electronic Verification Code (EVC) as well as filing NIL GSTR 3B through SMS. It has also extended the date for E-Way bills generated on or before 24th March and last date for filing of Annual […]...

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Detailed Discussion on E-Way Bill under the GST

1. What is an eWay Bill? E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in. Alternatively, E-way ...

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CBIC extends validity of e-way bills till 31.05.2020

Notification No. 40/2020–Central Tax [G.S.R. 274(E)] (05/05/2020)

Notification No. 40/2020–Central Tax-  CBIC extends validity of e-way bills till 31.05.2020 for all those e-way bills which were generated on or before 24.03.2020 and had expiry between the period from 20.03.2020 to 15.04.2020. Ministry of Finance (Department of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 40...

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Goods cannot be detained merely because driver has taken a different route

Commercial Steel Company v. Assistant Commissioner of State Tax (Telangana High Court)

Detention of goods on the ground that the vehicle took a different route or reached wrong destination- The High Court observed that allegation of ‘wrong destination’ or that the driver has taken a different route is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It was held that the fact that the vehicle...

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HC releases goods detained on the ground of wrong classification of goods

Daily Fresh Fruits India Private Limited. Vs Asst. State Tax Officer (Kerala High Court)

Daily Fresh Fruits India Pvt. Ltd. Vs Asst. State Tax Officer (Kerala High Court) Detention of goods on the ground of wrong classification of goods- The High Court quashed detention order on the ground that this was a bona-fide case of dispute in the classification of goods and directed release of goods. FULL TEXT OF […]...

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HC releases goods seized for writing wrong Tax Invoice No. on E-way Bill

Hindon Machinery Tools Vs State of U.P & Ors. (Allahabad High Court)

Incorrectly mentioning the number of tax invoices as tax invoice number on E-way Bill- Prima facie, there seems no discrepancy in E-way Bill attracting seizure of goods. Goods directed to be released without insisting for a deposit of any amount and furnishing security as GST already paid on goods. ...

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What, when a Vehicle is intercepted at Check Post under GST?

Check Post Problems!!! What is the right and responsibility of Tax-Payer when a Vehicle is intercepted at the Check Post? Check Post problems are the toughest problems for a Tax Practitioner. May it be the old Sales Tax or the Value Added Tax or the Goods and Service Tax, check post problem has been trouble […]...

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E-way bill – Common Issues and Solutions with Judicial decisions

One of the major objectives of GST implementation in India was to ensure the seamless movement of goods and no-check posts in between the states. Further, it was expected that it would put an end to the prolonged road permit system and inspector raj in India.  In order to facilitate the same E-way bill mechanism […]...

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Clarification on “Bill to Ship To” model for e-Way Bill

CBIC has issued clarification through press release dated 23.04.2018 for requirement of e-way Bill for Bill To Ship To model for supplies of goods. Prior to this clarification trade & industry was facing a lot of practical challenges and implementation issues which requires a lot of real-time coordination was sought prior to the movement ...

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FAQ’s related to Viewing Orders of Unblocking of E-Way Bill Generation Facility

In this article we will read the FAQ’s related to Viewing Orders of Unblocking of E-Way Bill Generation Facility, where we will find find the status of order issued by Tax Official , steps to view Acceptance/Rejection Order and duration for which unblocking of an E-Way Bill generation facility. The detailed FAQ’s are:...

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Acceptance, Rejection and Updating of E-Way Bill

Major Concepts in E-Way Bill Concepts of Acceptance , Rejection and Updating of E-Way Bill E Way Bill introduces a sense of urgency in the process of movement and promptly recording the transactions. (A) Acceptance & Rejection Rule 138(12) of CGST Rules 2017 as updated 9th October 2019 talks that Where the person to whom […]...

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Vehicle Detention/Confiscation-Procedures & Law under GST

After the GST regime is implemented and thereafter e-way bill has been made mandatory, there are many cases wherein vehicles carrying the goods are detained at behest of any sort of discrepancies in documents carried along with the goods. In this write-up we have tried to compile the necessary sections and rules wherein the law […]...

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GST ease in the midst of COVID 19: E-way charge validity broadened

Where an e-way bill has been created and its time of legitimacy terminates during the period 20th of March, 2020 to 15th of April, 2020, the legitimacy time of such e-way bill will be esteemed to have been stretched out till the 30th day of April, 2020. The legislature on 3rd April 2020 expanded the legitimacy of e-way bill and [&hel...

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Condition of 10% ITC Deferred & Validity of E-way Bill Extended

E-way bill validity extended: Presently, the e-way bill is valid for 24 hours for a distance up to 100 km and the same is extended by one day for every another 100 km. However, if the vehicle does not cover 100 km within 24 hours, another bill has to be generated. Now, to provide the […]...

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Additional relief to GST taxpayers for E-way bill & ITC during lockdown period

The government has thus provided various relief measures to curb the issues faced by taxpayers as discussed in the previous article as per press release. What additional relief measures has the government announced on 03.4.2020 by amending law?...

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Summary of GST Notifications & Circular issued on 3rd April 2020

Summary of various GST Notifications & circular issued on 3rd April 2020 in Tabular form in respect of various measures announced by the Government for providing relief to the taxpayers in view of the spread of Novel Corona Virus (COVID-19)....

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E-Way Bill Notifications and Circulars upto Date 31-03-2020

The E-Way Bill has become applicable since 01-04-2018 vide notification number 15/2018 dated 23-03-2018. In this regard section 68 of the CGST Act requires from the persons in charge of a conveyance to carry with prescribed documents and the same (documents) shall be required to be produced before the proper officer for verification at ti...

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Extension of various GST compliance due to CORONA-19

The CBIC vide various notifications issued on April 3, 2020, provided various reliefs in terms of: -extension of date of filing of GST return -To provide relief by conditional lowering of interest rate -To provide relief by conditional waiver of late fee for delay in furnishing returns -Extension of date of for filing of intimation [&hell...

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GST Return Form Due Dates – Feb 2020 To May 2020

Due to the recent outbreak of COVID-19, to provide certain relaxation to the taxpayers, honorable Finance Minister extended GST return filing due dates. The attached file contains the due dates in a simplified form. No Interest And Late Fees If Returns Filed Before Below Mentioned Dates GSTR-1 GSTR-3B Turnover in Preceding FY < 1.5 Cr ...

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GST Returns Due date Extended Due To COVID-19

Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for Filing GST Returns 1. These rules may be called the Central Goods...

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Filing due date Extension & Penalty Waiver under GST Law

The Ministry of Finance on 3rd April 2020 released various notifications amending the CGST Act, 2017 and CGST Rules, 2017 respectively providing a sigh of relief amidst the economic crisis caused due to the COVID-19 Pandemic. Set out below is a brief summarization of the notifications released by the authority on 3rd April, 2020: 1. [&hel...

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GST compliance relief in view of COVID-19 outbreak

In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the GST law, our Hon’ble Finance Minister had announced various relief measures relating to statutory and regulatory compliance matters on 24.03.2020. Those relief have now been notified vide various CGS...

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Relaxation in GST Compliances due to Covid-19 outbreak

Article summarizes Relaxation in GST Compliances due to Covid-19 outbreak granted by CBIC vide  Notification No. 30/2020-Central Tax to 36/2020-Central Tax dated 3rd April 2020...

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Relaxation to the taxpayers under GST amidst COVID-19 crisis

1. Availment of ITC as per Rule 36(4) shall be calculated cumulatively for the month of February, March, April, May, June, July, August, 2020 and the return in Form GSTR 3B for the month of September 2020 shall be furnished with the cumulative adjustment of ITC as per the Rule 36(4) for the said months […]...

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CBIC extends Due date of GST compliance & validity of e-way bills

Notification No. 35/2020-Central Tax [G.S.R. 235(E)] (03/04/2020)

Notification No. 35/2020- Central Tax, dated 03.04.2020– Notification under section 168A of CGST Act for extending due date of compliance which falls during the period from the 20th day of March, 2020 to the 29th day of June, to 30th day of June, 2020. Seeks to extend due date of compliance which falls during the […]...

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Release Goods / Vehicles on Simple Bond, no need to furnish bank guarantee: HC

Umiya Enterprise Vs Assistant State Tax Officer (Kerala High Court)

Court is persuaded to accept the view that the goods and vehicle detained pursuant to Ext.P7 order could be released to the petitioner on the basis of simple bond and it need not be insisted that the petitioner will have to furnish a bank guarantee for the amounts demanded in Ext.P7 order....

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Mere difference in Address in Invoice & E-way Bill not justify detention of Goods

M.R. Traders Vs Assistant State Tax Officer (Kerala High Court)

M.R. Traders Vs Assistant State Tax Officer (Kerala High Court) Address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake and is not a serious mistake which should justify the detention and penalty proceedings. FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT […]...

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Restore e-way facility for filing of GST returns: NCLT

Abhijit Guhathakurta R.P. for the 13 Videocon Group Companies Vs Central Goods & Services Department (National Company Law Tribunal)

NCLT directs the GST Department to (a) To restore the e-way facility for filing of the GST returns in respect of Corporate Debtors all Companies including Techno Electronics Limited currently under Corporate Insolvency Resolution Proceedings....

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Material stuck in transit & E-way Bill expired-What to do during lockdown

Industry is facing the issue in respect of goods in transit which are stuck at various places including transportation hubs, state borders and even at the gates of recipients who are not operating during this period of lockdown. On the top of it in most of the cases eway bills have also expired. Now question arises what to do and how to s...

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GST – Inspection, search and seizure-Power of Police authorities

ALI Trading & anr. Vs State of Assam (Gauhati High Court)

We are of the view that if the authorities under the AGST Act of the State of Assam are of the view that the appellants are required to be proceeded with or prosecuted under the AGST Act, it would be appropriate to invoke the provisions of section 67 of the AGST Act and proceed accordingly....

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Unblocking of E-way bill possible only on payment of due tax

P.M. Saleem Vs State of Officer (Kerala High Court)

It is pointed out by the learned Government Pleader that since the petitioners have not paid due tax amounts for the relevant periods and they do not file mandatory returns till day, blocking of E- way bill is made on account of this mandatory provision contained in the above said Rule and unblocking of E-way bill is possible only if the ...

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Integrated Approach to GST: E-invoicing, Data Analytics & Artificial Intelligence & E-Waybill

Why E-Invoicing? – 5 Main Reasons 1. Government wants to have a Real Time GST Collection Figure – Dealers may get calls for advance tax payment during the month 2. Risky dealers may be mandated to generate Invoices of liability only to the extent of balance in their cash ledger – A Rule in the […]...

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No penalty for mere clerical error in E way Bill: GST Appellate Authority

Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)

Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e way bill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018, quashed the order of Assitant commissioner demandi...

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GST Sikkim- Submit invoice/bill of supply at respective validation centre

Office Order No. 149/GOS/LTD/2020 (17/02/2020)

All individuals or registered firms carrying any consignment of goods valued below Rupees fifty thousand without valid e-waybill declaration, shall/is liable to submit a copy of purchase invoice/bill of supply at respective validation centre of the State. The purchase invoice/bill of supply in question shall cover all purchase whether fo...

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Penalty not justified for mere expiry of E-Way bill when all other documents in order

Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority, Himachal Pradesh)

Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority Himachal Pradesh) Rule 138(10) says that validity of e-way bill may be extended within 8 hours from the time of its expiry but in the instant cases the vehicle was practically apprehended in almost 08 to 09 hours of the […]...

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Typographic error in entering distance in E-way bill is minor mistake: HC

Godrej Consumer Products Ltd. Vs ACST&E-Cum (GST Appellate Authority)

Godrej Consumer Products Ltd. Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It is revealed that due to a typographic error while generating E-way bill, the petitioner mentioned approx distance between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers. As a result, a validity of one day has been calcula...

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E-Invoice System User Manual–Bulk E-invoice Generation Tool

The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis....

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E-Way Bill–Beneficial Provision of Reduced Penalty

In the matter of, Ideal Movers (P) Ltd Vs state tax Officer (High Court of Madras) it is held that the case would be covered under Para 10 of circular no.10 of 2019 dated 31.05.2019 issued by office of commissioner of commercial taxes , Chennai , where the Commissioner reduces the penalty payable in certain […]...

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E-Way Bill system now integrated with VAHAN system

Vehicle number (RC) entered in e-way bill will now be verified with the VAHAN System for its existence/correctness. VAHAN System provides a nationwide search over the digitized data of Registered Vehicles. VAHAN is a highly flexible and comprehensive system that takes care of all the activities of Vehicle Registration. You can always chec...

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Integration of E Way Bill Portal With Vahan System

E-Way bill has been integrated with the Vahan System of Transport Department. Vahan System provides a nationwide search over the digitized data of Registered Vehicles. The vehicle number entered in the e-way bill will now be verified with the Vahan System. Initially, there will be an alert message but later on, the portal will not [&helli...

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E-Way Bill System- Blocking/Unblocking of E-Way Bill Generation

E-WAYBILL SYSTEM The Blocking/Unblocking of E-Way Bill Generation E-Way Bill system now has a new feature of blocking/unblocking of the taxpayer’s GSTIN, as per the rule. That is, if the GST registered taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN will be blocked for […]...

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E-Way Bill System Verification of Vehicle number in EWB Portal- FAQs

Strengthening of E-Way Bill System: Integration of E-way Bill with Vaahan system of transport department (Pilot run of Vehicle Number Verification for Karnataka) E-Way Bill system is now integrated with Vaahan system of Transport Department. Vehicle (RC) number entered in e-waybill will be verified with Vaahan data for its existence/corre...

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HC order release of Good detained for not showing correct Vehicle number on E-way Bill

AMM Aquapure Systems Vs Asstt. STO (Kerala High Court)

AMM Aquapure Systems Vs Asstt. STO (Kerala High Court) The petitioner has approached this Court aggrieved by Ext.P6 order, whereby, the goods belonging to the petitioner were detained along with the vehicles on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods. It is […]...

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‘Taxpayer’s Parade’: Beware of Anti-Tax Evasion Weapons

Krishna, on 26th January, India celebrates its Republic Day. Over the past few months GST and Income Tax departments have been sending notices to the taxpayers to increase the collection of Revenue. Please tell what are the weapons that department is using to take the Taxpayer’s parade?...

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Detention of goods for alleged undervaluation not justified

Haier Appliances India (P) Ltd Vs Assistant State Tax Officer (Kerala High Court)

Goods belonging to the petitioner, were detained for an alleged discrepancy noticed in respect of the E-way bill raised in connection with invoice. Discrepancy noticed is with regard to the value of the commodity.It is also the case of the detaining authority that the commodity in question was undervalued by the vendor by offering excessi...

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Blocking of E-way Bill

E-way bills is an electronic document generated for the specific movement of goods from one place to another and of value more than Rs. 50,000. In the background of decrease in collection of GST revenue, Govt has implemented Rule 138E of CGST rules from 1st December 2019 as per which if taxpayer has not filed […]...

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Blocking of E-way Bills / ITC Ledger and Amendment to Rule 36(4)

Notification No. 75/2019–Central Tax Dated: 26th December, 2019 Blocking of E-way Bills for non-furnishing of GSTR-1 With effect from the 11th January, 2020, in rule 138E, after clause (b), the following clause shall be inserted, namely:- “(c) being a person other than a person specified in clause (a), has not furnished the statement ...

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Rule 86A /Central Goods & Services Tax (Ninth Amendment) Rules, 2019

Notification No. 75/2019–Central Tax (31/12/2019)

Central Goods and Services Tax (Ninth Amendment) Rules, 2019 as notified by Notification No. 75/2019–Central Tax dated: 26th December, 2019. Above rules shall come into force on their date of Publication in Official Gazette. In CGST Rules, 2017: With effect from 1/01/2020: 1). Under Rule 36(4): Instead of 20% ITC on invoices reflected i...

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Penalty by State for e-way bill without any Authority to issue e-way bill not sustainable

Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court)

Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court) It has been held that on the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any [&he...

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Downloading of e-way bill from official website mandatory from 1.4.2018

Shaurya Enterprises Vs State of U.P. (Allahabad High Court)

Shaurya Enterprises Vs State of U.P. (Allahabad High Court) It has been observed that till March 31, 2018 it was not mandatory to download the e-way bill from the official website and the said requirement was effective from 1st April, 2018. In this case the e-way bill which was downloaded and submitted on 10.12.2017 at […]...

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e-way bill download was not mandatory till March 31, 2018

Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court)

Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court) On the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any e-way bill system nor any other arrangement ha...

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Santa of GST stressed due to drop in Revenue

In this meeting taxpayers did receive their Christmas gifts wherein recommendations were made for extension of due date and also some procedural decisions were taken. The gifts given by stressful Santa Claus seems to be affected by 40% drop in revenue....

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38th GST Council Meeting Decisions Held on 18th December 2019

Article explains Extension in Due Date of GST Returns , Decisions regarding restriction on availment of Provisional ITC in GSTR-3B, Late fee waiver on GSTR-1, Formation of Grievance Redressal Committees (GRC) and GST Rate revision as per 38th GST Council Meeting Decisions Held on 18th December 2019. 1. Extension in Due Date of GST Returns...

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