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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


Is 200% Penalty Justified for Failure to Generate E-Way Bill Due to Negligence?

Goods and Services Tax : Is a 200% penalty justified under Sec 129 for e-waybill non-generation due to negligence? Explore implications and legal insights ...

June 23, 2024 2142 Views 0 comment Print

GSTN Advisory: Portal Enhancements, Pan Masala/Tobacco Manufacturer Info & E-way Bill 2 Portal Launch

Goods and Services Tax : Stay updated with recent GSTN advisories on portal enhancements, manufacturer info, and the launch of E-way Bill 2 portal. Learn a...

May 29, 2024 2664 Views 0 comment Print

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 1995 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 2817 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 1167 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E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 33075 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 6903 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 3633 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 86457 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 37203 Views 1 comment Print


Latest Judiciary


No e-way bills requirement during 01.02.2018 to 31.03.2018: HC Quashes Penalty

Goods and Services Tax : Read the full judgment of Hira Lal Arun Kumar vs State Of U.P. (Allahabad High Court) where penalties for transporting goods witho...

July 2, 2024 771 Views 0 comment Print

Incomplete E-way Bill: Penalty cannot be imposed for minor technical error

Goods and Services Tax : Understand the implications of incomplete E-way bills under GST law. Learn from the Novateur Electrical case how minor errors can ...

June 7, 2024 930 Views 0 comment Print

Burden of Proof for Double Movement under GST Lies on Department: Allahabad HC

Goods and Services Tax : Allahabad HC rules that the burden to prove double movement of goods under UPGST lies with the department, quashing seizure and pe...

May 22, 2024 1485 Views 0 comment Print

No Penalty Without Proof of Tax Evasion for Non Filling of Part-B of E-Way Bill

Income Tax : In Rs Industrial Solutions vs Additional Commissioner Grade 2 case, Allahabad HC rules that non-filing of Part-B of E-Way Bill wit...

May 15, 2024 1386 Views 0 comment Print

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 1224 Views 0 comment Print


Latest Notifications


Advisory on launch of E-Way Bill 2 Portal

Goods and Services Tax : Explore the new E-Way Bill 2 Portal by NIC, offering independent generation, synchronization, and Criss-Cross operations for seaml...

May 28, 2024 3141 Views 0 comment Print

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 783 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 6930 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 52395 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 4257 Views 0 comment Print


Basics of E-Way Bill Under GST Act 2017

April 3, 2023 6909 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 7905 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 1239 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 999 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 2022 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 2757 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 4008 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 […]

Penalty u/s 129(3) leviable in absence of fresh e-way bill when goods are transferred to another vehicle during conveyance

March 11, 2023 2745 Views 0 comment Print

Calcutta High Court held that penalty under section 129(3) of the West Bengal Goods and Services Tax Act, 2017 imposable on failure to generate a fresh e-way bill when goods are transferred from one vehicle to another during conveyance.

Detention of goods u/s. 129 of CGST Act sustainable on account of expiry of e-way bill

March 8, 2023 4215 Views 0 comment Print

Calcutta High Court held that due to expiry of e-way bill, authorities are empowered to detain the goods and impose tax and penalties thereon as per provisions of section 129 of the Central Goods and Services Tax Act, 2017.

Requirement of e-way bill cannot be escaped by undervaluing goods

March 1, 2023 2403 Views 0 comment Print

HC affirmed order of detention of goods and imposition of tax and penalty, on grounds that assessee was transporting huge quantity of goods without e-way bill by reducing value of goods below threshold limit.

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