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
Goods and Services Tax : Discover the essentials of the E-way Bill system, its generation process, requirements, and exceptions. Learn how it facilitates s...
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 ...
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...
Goods and Services Tax : जीएसटी एक्ट में धारा 129 नियम 138 गुड्स/वाहन को रोकना, �...
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...
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...
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...
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...
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...
Goods and Services Tax : New requirement for 2-factor authentication for taxpayers with AATO above 100cr from 15/07/2023. Learn about implementation & regi...
Goods and Services Tax : Allahabad HC rules a human error in GST e-way bill does not imply tax evasion, quashing penalties against Uttam Electric Store. ...
Goods and Services Tax : Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch....
Goods and Services Tax : Allahabad HC upholds tax and penalty on Anil Rice Mill for wrong ITC claims under GST, emphasizing the burden of proof lies on the...
Goods and Services Tax : Allahabad High Court rules no penalty for human error in E-Way bill. Case details and legal context in Uttam Electric Store vs. St...
Goods and Services Tax : Summary of the Calcutta High Court decision in Rajda Industries vs. State of West Bengal regarding the E-Way bill penalty dispute ...
Goods and Services Tax : Explore the new E-Way Bill 2 Portal by NIC, offering independent generation, synchronization, and Criss-Cross operations for seaml...
Goods and Services Tax : Telangana's Commercial Taxes Department requires e-Way bills for interstate movement of sensitive commodities like petroleum and n...
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...
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 ...
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 ...
Whether authorities justified in imposing tax & penalty on the ground that, at the time of interception, validity period of E-Way bill stood expired
Maharaja Cables (C/O Maxwell Logistic Pvt Ltd) Vs Commissioner (GST) State Tax Indore (M.P.) (Madhya Pradesh High Court) HC held that inadvertent human error in generating E way bill cannot lead to proceedings and penalties under Section 129 of CGST Act, 2017. A tax invoice was generated which reflected the destination as well as the […]
Prima-facie no intent to evade duty can be ascertained, penalty cannot be levied only on allegation that Part-B of e-way bill not filled
E-Waybill for Gold has been provisioned in the e-Waybill system. As per the notification issued by their respective states, the taxpayers may generate e-Waybill for Gold (comprising items belonging to HSN Chapter 71 only) for intrastate and interstate transactions. E-Way Bill for Gold | (September 2022) As per the Government recommendation, E-Way Bill generation has been […]
Md. Yusuf Vs State Tax Officer (Calcutta High Court) The issue involved is highly disputed question of fact with regard to registration of the ‘Teak Sawn Timber’ not tallying with the declaration made in the E-way bill and invoices and further there is no existence of consignor at his registered place of business, this Court […]
Penalty charged for mere expiration of e-way bill by few hours not leviable as it not amount to tax evasion, fraudulent intent or gross negligence
Held that the delay of few hours of expiry of the validity of the tenure of e-way bill was bonafide and without establishing fraudulent intent and negligence on the part of petitioner. Penalty set aside.
Whether assessee can be penalized due to expired E way bill with transportation for genuine reason with no intention of tax evasion
Shanu Events Vs State of U.P (Allahabad High Court) Perusal of the e-way bill reveals, the petitioner made an inadvertent error in applying for the e-way bill. After mentioning the place of shipment to ‘Kumbh Mela, Haridwar, Uttarakhand’, the words ‘Madhya Pradesh – 483501’ were filled up. The address having been thus wrongly filled up […]
In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST.
