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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


E-Way Bill under GST: A Comprehensive Guide to Law, Compliance & Real-Life Issues

Goods and Services Tax : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...

April 1, 2026 1659 Views 0 comment Print

E-Way Bill Enforcement & Need for a Practical Mechanism to Protect Small Traders

Goods and Services Tax : Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such ...

March 14, 2026 759 Views 0 comment Print

When an E-Way Bill Expires During Export Transit Can GST Authorities Impose Huge Penalty?

Goods and Services Tax : The High Court held that imposing a large penalty for an expired E-way bill was unjustified when the goods were meant for export. ...

March 11, 2026 1044 Views 0 comment Print

Section 68 CGST: E-Way Bill Lapses, Roadside Detention & Judicial Pushback

Goods and Services Tax : Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the C...

February 24, 2026 1104 Views 0 comment Print

Computation of Threshold Limit for E-Way Bill Applicability – Inclusion of Tax, Freight & Insurance

Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...

January 18, 2026 3795 Views 0 comment Print


Latest News


CAG Audit Report on GST E-Way Bill System

Goods and Services Tax : A CAG audit report on the GST E-Way Bill system reveals issues with tax compliance, revenue protection, and enforcement, with reco...

August 14, 2025 1623 Views 0 comment Print

E-Way Bill Portals Get Enhanced Interoperability

Goods and Services Tax : The NIC has enabled new criss-cross features between E-Way Bill portals 1 and 2, including Part B updates for Part A slips, extens...

August 12, 2025 3141 Views 1 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 28173 Views 0 comment Print

E-Way Bill Updates: Key Validations Effective January 2025

Corporate Law : Goods and Services Tax (GST) e-Invoice System and API Developer’s Portal will implement new validations in the E-Waybill System ...

December 26, 2024 10254 Views 0 comment Print

Updates to E-Way Bill and E-Invoice Systems from from 1st January 2025

Goods and Services Tax : New updates to the E-Way Bill and E-Invoice systems, including mandatory MFA and restrictions on EWB generation and extension, eff...

December 20, 2024 31617 Views 0 comment Print


Latest Judiciary


Detention Order Quashed Due to Failure to Consider Taxpayer’s Reply on E-Way Bill Delay

Goods and Services Tax : The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order...

March 31, 2026 297 Views 0 comment Print

AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope

Goods and Services Tax : The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The app...

March 21, 2026 249 Views 0 comment Print

E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu

Goods and Services Tax : The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and tra...

March 21, 2026 2892 Views 0 comment Print

GST Detention Invalid as Invoice & E-Way Bill Were Properly Furnished Gujarat HC

Goods and Services Tax : F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common jud...

March 20, 2026 501 Views 0 comment Print

Goods Without E-Way Bill & Invoice from Suspended Supplier Justify Detention and Penalty

Goods and Services Tax : The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier can...

March 20, 2026 1302 Views 0 comment Print


Latest Notifications


E-Way Bill Exemption for Motor Vehicle Road Testing in Maharashtra

Goods and Services Tax : The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that non-supply tra...

March 13, 2026 474 Views 0 comment Print

Maharashtra E-way Bill Waiver for Vehicle Testing

Goods and Services Tax : Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject to specific docu...

June 18, 2025 1095 Views 0 comment Print

Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

Goods and Services Tax : GSTN introduces E-Way Bill 2.0 on July 1, 2025, for enhanced inter-operability, ensuring service continuity and cross-portal funct...

June 16, 2025 3420 Views 0 comment Print

Chhattisgarh GST Dept. Raises Intra-State E-way Bill Limit from April 01, 2025

Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....

March 27, 2025 11760 Views 0 comment Print

Advisory: ENR-03 for Enrolment of Unregistered dealers on e-Way Bill Portal

Goods and Services Tax : The E-Way Bill system introduces Form ENR-03 for unregistered dealers to enrol and generate e-Way Bills using a unique Enrolment I...

February 15, 2025 5952 Views 1 comment Print


Penalty for minor discrepancy in address between Tax invoice and e-way bill not justifiable: Madras HC

August 22, 2024 2862 Views 0 comment Print

Madras High Court held that the imposition of penalty for the minor discrepancy in the variance in the address in the Tax Invoices and the E-Way Bill would not justify the penalty under Section 129(5) of CGST Act.

₹1.36 Crore Penalty for Tax demand of ₹25000: Madras HC set aside GST Department Order

August 19, 2024 4581 Views 0 comment Print

Madras High Court judgment on Hajee S M Ahamed and Company vs Deputy State Tax Officer, remanding ₹25,000 GST demand and ₹1.36 crore penalty for ‘Nil’ E-way bill.

Allahabad HC Quashes GST Penalty Over Address Error in E-Way Bill

August 16, 2024 1350 Views 0 comment Print

Allahabad HC rules a human error in GST e-way bill does not imply tax evasion, quashing penalties against Uttam Electric Store. 

GSTR 1 and e-way bill mismatch: Madras HC Orders Reconsideration

August 16, 2024 5256 Views 0 comment Print

Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch.

Mere production of invoices & e-way bills is insufficient for claiming ITC: Allahabad HC

August 14, 2024 3000 Views 0 comment Print

Allahabad HC upholds tax and penalty on Anil Rice Mill for wrong ITC claims under GST, emphasizing the burden of proof lies on the purchaser.

No penalty for human error when wrong address & PIN code entered in E-Way bill

August 10, 2024 3585 Views 0 comment Print

Allahabad High Court rules no penalty for human error in E-Way bill. Case details and legal context in Uttam Electric Store vs. State of U.P.

HC allows Statutory Appeal Without Pre-Deposit; Goods & Vehicle Released on Bank Guarantee

August 8, 2024 927 Views 0 comment Print

Summary of the Calcutta High Court decision in Rajda Industries vs. State of West Bengal regarding the E-Way bill penalty dispute under the CGST/WBGST Act.

Decoding Intricacies of E-way Bill

July 29, 2024 1062 Views 0 comment Print

Discover the essentials of the E-way Bill system, its generation process, requirements, and exceptions. Learn how it facilitates smooth goods movement and benefits businesses and tax authorities alike.

Failure to generate e-invoice not constitute tax evasion if e-way bill is present

July 25, 2024 4062 Views 0 comment Print

Discover the Allahabad High Court’s ruling on Nancy Trading Company Vs State of U.P. And 3 Others, stating that not generating an e-invoice doesn’t imply tax evasion.

Gujarat HC set-aside GST order for Lack of reasons for imposition of penalty

July 24, 2024 1917 Views 0 comment Print

Gujarat High Court quashes penalty imposed on CEAT Limited for E-way bill errors, ruling technical lapses do not warrant equivalent tax penalties.

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