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E-way Bill

The E-Way Bill is a critical component of GST. Read our Latest e way bill News and Updates, E-Way Bill Articles to know in detail about e way bill system, e way bill registration, the applicability of Electronic Way Bill (E Way Bill), Generation of E Way Bill Number, Validity of Eway bill etc

Latest Articles


जीएसटी एक्ट: धारा 129 और नियम 138 गुड्स/वाहन को रोकना पर न्यायिक निर्णय की समीक्षा

Goods and Services Tax : जीएसटी एक्ट में धारा 129 नियम 138 गुड्स/वाहन को रोकना, ...

April 28, 2024 1530 Views 0 comment Print

Absence of E-way bill: No Penalty until department proves intention to evade tax

Goods and Services Tax : Allahabad High Court rules in M/s. Falguni Steels v. State of UP case, penalties cannot be imposed for mere technical errors witho...

February 17, 2024 2457 Views 1 comment Print

E-way bill generated between detention & seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious

Goods and Services Tax : Explore the critical distinction between technical errors and tax evasion intent in taxation, emphasizing fair penalty imposition ...

February 14, 2024 1038 Views 0 comment Print

Three-Digit Difference in Vehicle Number on E-Way Bill: HC Quashes Penalty

Goods and Services Tax : The Allahabad High Court ruled against imposing penalties for minor e-way bill errors, emphasizing the lack of intent to evade tax...

January 30, 2024 978 Views 0 comment Print

E-Way Bill Restrictions: Impact on Businesses and Practical Challenges

Goods and Services Tax : Explore implications of new E-Way Bill restrictions effective March 2024. Learn about challenges for exporters, job work, and pote...

January 10, 2024 1287 Views 0 comment Print


Latest News


E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn

Goods and Services Tax : Important update from NIC: E-Way Bills for B2B and B2E transactions require mandatory e-Invoice link for e-invoice enabled taxpaye...

January 11, 2024 32358 Views 0 comment Print

Reporting of 4/6 digit HSN in e-Waybill from 1st February 2024

Goods and Services Tax : NIC issues advisory on HSN codes for E-Way Bills. Learn the changes for B2B and Export transactions. Implementation from Feb. 2024...

January 5, 2024 6471 Views 0 comment Print

Advisory on verification of transporter Id (TRANSIN) in e-Waybills

Goods and Services Tax : Understand the three categories of E-Waybill transporters, and the crucial role of verifying IDs. Learn to use 'Get GSTIN' and 'Ge...

November 12, 2023 3213 Views 0 comment Print

2- Factor Authentication for e-Way Bill and e-Invoice System

Goods and Services Tax : 2 Factor Authentication is mandatory for taxpayers with AATO Rs 20 Crore and above from 20th November 2023. Users are requested...

November 8, 2023 85974 Views 3 comments Print

Mandatory 2-Factor Authentication for Taxpayers with AATO above 100cr from 15/07/2023

Goods and Services Tax : New requirement for 2-factor authentication for taxpayers with AATO above 100cr from 15/07/2023. Learn about implementation & regi...

June 13, 2023 36885 Views 1 comment Print


Latest Judiciary


E-way Bill violation: No Penalty In absence of mens rea: Allahabad HC

Goods and Services Tax : Learn about the Allahabad High Court's ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty...

May 14, 2024 402 Views 0 comment Print

No penalty for non-mention of dispatch address in e-way bill if no intention to evade tax

Goods and Services Tax : HC held that goods mentioned in invoice and e-way bill matched; in terms of quantity and value; non-mention of dispatch address is...

May 6, 2024 534 Views 0 comment Print

GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

Goods and Services Tax : Explore the detailed analysis of the Ashish Kumar Sharma Vs Deputy Commissioner case by Calcutta High Court regarding the computat...

May 5, 2024 477 Views 0 comment Print

Expiry of waybill: No penalty if  no intention to evade tax  

Goods and Services Tax : Learn about the recent judgment of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue by Calcutta High Court regarding ...

May 4, 2024 1710 Views 0 comment Print

No penalty for mere technical errors in e-way bill addresses if no tax evasion intent

Goods and Services Tax : Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without eviden...

April 29, 2024 684 Views 0 comment Print


Latest Notifications


Telangana Mandates e-Way Bills for Specified VAT Commodities

Goods and Services Tax : Telangana's Commercial Taxes Department requires e-Way bills for interstate movement of sensitive commodities like petroleum and n...

January 21, 2024 639 Views 0 comment Print

West Bengal GST: E-Way Bill Requirement Restored to more than Rs. 1,00,000

Goods and Services Tax : West Bengal GST update: E-Way Bill requirement raised to Rs. 1,00,000+, and no E-Way Bill needed for job work. Notification 03/202...

December 18, 2023 6132 Views 0 comment Print

E-waybill Requirement and Revised Limit in West Bengal: 50,000 INR

Goods and Services Tax : E-waybill is required for Job Worker also within West Bengal and the Revised E-waybill limit within West Bengal is now Rs. 50,000 ...

November 10, 2023 50010 Views 0 comment Print

Exemption from generation of e-way bill for movement of vehicles for testing

Goods and Services Tax : TNGST Act, 2017 - Tvl. Mahindra & Mahindra ­Exemption from generation of e-way bill for the movement of vehicles for the purpose ...

October 18, 2022 4107 Views 0 comment Print

E-Way Bill limit extended to Rs. 2 Lac in Rajasthan wef 1st April 2022

Goods and Services Tax : E-Way Bill limit extended to Rs. 2 Lakh in Rajasthan wef 1st April 2022, Where the Goods movement commence and terminates within t...

March 24, 2022 104472 Views 0 comment Print


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

April 17, 2023 10056 Views 1 comment Print

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

Road permit should not be insisted if Assessee possesses valid e-way bills

April 16, 2023 324 Views 0 comment Print

Tzudi Forest Products Vs State of Assam (Guwahati High Court) The grievance of the petitioner is against the action of the respondents in seeking road permit for transporting goods/forest products after obtaining e-way bills. It is the case of the petitioner that previously, there were check gates but, however after coming into effect the Goods […]

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

April 13, 2023 20337 Views 1 comment Print

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

Basics of E-Way Bill Under GST Act 2017

April 3, 2023 6771 Views 0 comment Print

Discover the essentials of E-Way Bill under GST Act 2017. Learn about the requirements, contents, and cancellation process. Understand the validity duration and extension possibilities.

Goods Movement & E way Bill generation

March 30, 2023 7734 Views 0 comment Print

Unlock the complexities of Goods Movement and E-way Bill Generation. Understand E-way bill models, who can raise it, documentation requirements, and ITC claiming. Navigate scenarios like direct delivery from Manufacturer A to D, choosing between Bill to Ship to or Bill from and Dispatch from models, and the necessary documents for GST compliance. Explore the intricacies of E-way bill generation, its purpose, and the documentation needed for seamless goods movement. Clarify your doubts and optimize your understanding of E-way bills and GST compliance.

Transport of goods twice on sale e-way bill cannot be alleged on mere presumption 

March 29, 2023 1161 Views 0 comment Print

S.R. Sales Vs State Of U.P. And 3 Others (Allahabad High Court) HC find that this is a case where the authorities had proceeded merely on presumption that goods which were being transported from Birur (Karnataka) to Kanpur (U.P.) were in fact brought by the petitioner from Nagpur into the State of U.P. using two […]

Order for seizure of goods valid as assessee used expired E-way bill & evaded tax

March 25, 2023 993 Views 0 comment Print

Ayann Traders Vs State of U.P. And 3 Others (Allahabad high court)  It is a case where taxing authorities, after intercepting the goods of the petitioner on 18.04.2018, had detained the same and issued notice to both the selling and purchasing dealer. When no reply was filed, a seizure order was passed imposing 100% penalty, […]

Transportation of goods without a valid e-way bill mandatorily attracts penalty

March 15, 2023 1920 Views 0 comment Print

Calcutta High Court held that penalty under section 129 of the West Bengal Goods and Services Tax Act, 2017 duly imposed for transportation of goods without a valid e-way bill.

To invoke Section 67 of GST Act existence of ‘reasons to believe’ is mandatory

March 13, 2023 2601 Views 0 comment Print

For invoking Section 67 of the Act existence of reasons to believe to subject the premises to search and seize goods is mandated. Here, the authority is vacillating between Section 67 and 68; whether the goods are in transit or in the godown.

Penalty u/s 129 justified on transportation of goods without a valid e-way bill

March 11, 2023 3909 Views 0 comment Print

Abinash Kumar Singh Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that provisions of section 129 of the West Bengal Goods and Services Tax Act, 2017 opens with a non-obstante clause. Accordingly, imposition of penalty u/s 129 justifiable on transporting goods without a valid e-way bill. Facts- The petitioner […]

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