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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 1665 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 510 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 11766 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


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

May 4, 2024 3525 Views 0 comment Print

Learn about the recent judgment of Maa Amba Builders & Anr. vs Assistant Commissioner of Revenue by Calcutta High Court regarding expiry of e-way bills and penalties.

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

April 29, 2024 1647 Views 0 comment Print

Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without evidence of intent to evade taxes, do not warrant penalty imposition.

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

April 28, 2024 7272 Views 0 comment Print

जीएसटी एक्ट में धारा 129 नियम 138 गुड्स/वाहन को रोकना, आदि के संबंध में नवीन न्यायिक निर्णय की समीक्षा ई-वे बिल का एक मुख्य उद्देश्य रास्ते में माल की सुचारू आवाजाही सुनिश्चित करना है। माल को एक स्थान से दूसरे स्थान तक ले जाने की प्रक्रिया में शामिल विभिन्न प्रक्रियाओं है । एक बार जब […]

Heavy penalty cannot be imposed for lapsed e-way bill during transit

April 25, 2024 12093 Views 0 comment Print

Delve into the detailed analysis of the legal battle between Faruk Rathore Prop. and the Deputy Commissioner of CGST at the Rajasthan High Court. Understand the implications, precedents, and conclusions of the case.

Comprehensive Analytics On E-Way Bill system

April 5, 2024 3402 Views 0 comment Print

The Comprehensive Analytics on E-Way Bill provides all the analytics and reports provided under one umbrella. The reports are spread out on the screen in one glance. This will help the officer in quickly identifying the reports and making use of it. The reports are numbered so that they may be referred quickly for correspondence.

Mistaken mentioning of same invoice number in multiple GST e-way bills: Madras HC Quashes Order

March 31, 2024 3795 Views 0 comment Print

Read the detailed analysis of Madras High Court’s judgment quashing the DRC 07 Order due to mistakenly mentioning the same invoice number in multiple GST e-way bills.

No penalty for Unfiled Part B of E-way bill due to technical difficulties

March 29, 2024 3966 Views 0 comment Print

Explore the Allahabad High Courts landmark ruling in Precision Tools India vs State of Uttar Pradesh regarding penalties for non-filing of Part B of the E-Way Bill due to technical issues. Detailed analysis and implications provided.

Goods accompanied with E-way bill & relevant Documents: HC Quashes Penalty & seizure order

March 28, 2024 1161 Views 0 comment Print

Read about the judgment by the Allahabad High Court in Axpress Logistics India Pvt. Ltd. vs. Union of India, where the seizure of goods was set aside due to procedural irregularities.

No Penalty for Vehicle Number Discrepancy if GST E-waybill is Updated After Vehicle Breakdown

March 18, 2024 1893 Views 0 comment Print

Allahabad High Court rules no penalty for vehicle number discrepancy in consignment note if GST e-waybill is updated. Detailed analysis here.

E-way bill downloaded before seizure & tax was charged then seizure & penalty unjustified

March 10, 2024 1392 Views 0 comment Print

Discover the verdict in Centaury Rayon Vs Union of India case at Allahabad High Court. Analysis of goods seizure, E-way bill dispute, and legal outcome. Know the details now.

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