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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E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 86454 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 768 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 1218 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 4254 Views 0 comment Print


Detention of goods – Delay in e-way bill – HC ask dept to pass speaking order

September 23, 2021 1797 Views 0 comment Print

AB Traders Vs State of Gujarat & 1 Other(S) (Gujarat High Court) 1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only […]

Generation of EWB where principal supply is Supply of services: Advisory

September 16, 2021 9300 Views 1 comment Print

Advisory for Taxpayers regarding Generation of EWB where the principal supply is Supply of services. 1. Representations have been received from various trade bodies stating that they are not able to generate EWB bill for movement of those goods where their principle supply is classifiable as a service, since there is no provision for generating […]

Kerala HC: No requirement of E-Way Bill for transportation of ‘Used Personal Vehicle’

September 10, 2021 3582 Views 0 comment Print

Goods that are classifiable as used personal and household effect falls under Rule 138 (14) (a) of the Kerala Goods and Services Tax Rules, 2017 and are exempted from the requirement of e-way bill.

Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects

September 6, 2021 3492 Views 0 comment Print

The tax authorities must make a clear distinction between deliberate tax evasion and technical or minor defects which manifest no intention to evade tax. When the IGST liability has been fully discharged, no intention can be attributed on part of the petitioner to evade tax. In the present case, therefore, we would release the machinery upon the petitioner filing an undertaking before this Court that eventually subject to appeal and further right to challenge the order of assessment, if any tax or penalty liability is crystallized, the petitioner would discharge the same.

Tripura HC directed revenue to release vehicle detained due to expiry of E-way bill due to unforeseen circumstances

September 1, 2021 1374 Views 0 comment Print

Tripura High Court directed the Respondents to release the transport vehicle and machinery upon the Petitioner filing an undertaking that, if any tax or penalty liability is crystallized upon final assessment, the Petitioner shall deposit the same with the Government revenue.

Non-filing of GST returns restricting independence of taxpayers

August 9, 2021 9444 Views 0 comment Print

Krishna, what advisory has been issued by CBIC regarding blocking of e-way bill generation facility which was temporarily suspended due to COVID-19 pandemic?

Blocking of E-Way Bill generation facility to resume after 15.08.2021

August 5, 2021 18183 Views 0 comment Print

The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.

Transportation of used personal vehicle exempt from e-way bill requirement

August 4, 2021 2607 Views 0 comment Print

Detention of the ‘Range Rover’ motor vehicle while being transported from Coimbatore to Thiruvananthapuram as ‘used personal effect’. The vehicle was detained on the allegation that it was transported without the E-way bill as contemplated under Rule 138 of the Kerala Goods and Service Tax Rules, 2017

Expiry of e-way bill cannot be presumed as intention to evade tax?

August 3, 2021 7452 Views 1 comment Print

This post is about the decision of the Hon’ble Telangana High Court with regards to the expiry of the e-way bill. Recently, the said High Court passed a very important decision on the e-way bill and it is going to clear confusion about the impact of the expiry of e-way bill on tax aspects among […]

Tax evasion cannot be presumed merely based on e-way bill expiry

July 30, 2021 2931 Views 0 comment Print

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penalty on the assessee due to the expiry of the e-way bill […]

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