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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


Process of Eway Bill creation and legal jurisprudence for Unregistered Vendors

Goods and Services Tax : Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-W...

February 18, 2025 657 Views 0 comment Print

200% Penalty for Non-Disclosure of Supplier’s Details in E-Way Bill – Justified?

Goods and Services Tax : Explore the Calcutta HC ruling on 200% penalty for non-disclosure of supplier details in e-way bills under GST law. Understand leg...

January 29, 2025 20067 Views 0 comment Print

No Penalty for Goods with Valid Invoice & E-Way Bill Despite Suspended Registration

Goods and Services Tax : Allahabad HC rules no penalty if goods in transit have valid tax invoice and e-way bill, despite owner’s GST registration suspen...

December 31, 2024 1275 Views 0 comment Print

No Penalty for E-Way Bill Technical Error if no intention to evade tax: Allahabad HC

Goods and Services Tax : Allahabad HC rules out penalty under Section 129 for technical error in e-way bill, highlighting no intent to evade tax....

November 23, 2024 1995 Views 0 comment Print

No Penalty for Expired E-Way Bills Without Tax Evasion Intent: Calcutta HC

Goods and Services Tax : Calcutta HC ruled that penalties can not be imposed for expired e-way bills if there is no intent to evade taxes. Detention orders...

September 19, 2024 930 Views 0 comment Print


Latest News


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 8208 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 30288 Views 0 comment Print

E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 33987 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 7755 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 4374 Views 0 comment Print


Latest Judiciary


GSTR-3B & E-Way Bill: Jharkhand HC directs department to explain differences

Goods and Services Tax : Jharkhand HC rules on GST reconciliation issues in VE Commercial Vehicles Ltd. vs. UOI. Understand compliance challenges and tax a...

January 31, 2025 3555 Views 0 comment Print

No Penalty for Goods Transport Without E-Way Bill if not required legally

Goods and Services Tax : Allahabad High Court sets aside GST penalty on Varun Beverages, ruling that e-way bill requirements were unenforceable during the ...

January 29, 2025 792 Views 0 comment Print

No GST Section 129 Penalty for Incomplete Supplier Details in E-Way Bills

Goods and Services Tax : Calcutta HC clarifies that penalty under GST Section 129 can't be imposed solely for non-disclosure of full supplier details in e-...

January 28, 2025 870 Views 0 comment Print

Mere Non Filling of Part of E-Way Bill Doesn’t Imply Tax Evasion: Allahabad HC

Goods and Services Tax : Allahabad HC rules in favor of Monotech Systems, quashing GST proceedings initiated for E-Way Bill discrepancies despite no tax ev...

January 18, 2025 546 Views 0 comment Print

Allahabad HC Quashes Detention & Penalty for Missing State E-way Bill, Central E-way Bill was sufficient

Goods and Services Tax : Allahabad HC quashes detention and penalty orders for missing UP E-way Bill, ruling that Central E-way Bill was sufficient under G...

January 16, 2025 426 Views 0 comment Print


Latest Notifications


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 16, 2025 3954 Views 1 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2523 Views 0 comment Print

Advisory on Introduction of E-Way Bill (EWB) for Gold in Kerala State

Goods and Services Tax : Kerala introduces E-Way Bill for gold under Chapter 71 (excluding imitation jewelry) for intrastate movement. Effective January 20...

January 27, 2025 639 Views 0 comment Print

Advisory on Business Continuity for e-Invoice and e-Waybill Systems

Goods and Services Tax : GSTN advises taxpayers to enable alternate mechanisms for e-Invoice and e-Waybill systems using multiple portals and APIs to ensur...

January 24, 2025 4287 Views 0 comment Print

Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st Dec, 2024

Goods and Services Tax : Extension provided for e-way bills expired on December 31, 2024, due to technical issues. Extended deadline to January 1, 2025, fo...

January 1, 2025 5709 Views 0 comment Print


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

April 17, 2023 11988 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 354 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 24873 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 7110 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 8271 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 1401 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 1041 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 2292 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 3141 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 4218 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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