E-way Bill - Page 20

Advisory on Unblocking of E-way Bill – Phase II functionality in ACES

Advisory No. 13/2020 27/11/2020

As on date, the taxpayers are required to file the EWB-05 application manually with jurisdictional office. With the roll out of this functionality, the entire process of filing the application and processing is made online. The tax Payer needs to file EWB -05 application for unblocking of e-way Bill generation facility in the GSTN portal....

Seizure of goods not justified if defects in E-way Bill not subsist on the date of passing of order of detention

Suraj Hitech Pvt Ltd Vs Assistant State Tax Officer (Kerala High Court)

It would appear that, in the meanwhile, between the date of apprehending the goods at the parcel office and the date on which the order of detention was passed, the e-way bill had already been updated by filling the Part B thereof. This is evident from Ext.P6 that is produced along with the writ petition....

No detention of good for mere mismatch in Value in e-way bill

P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court)

P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court) No detention on the ground that the value mentioned in delivery challan to job worker mis-matched with value mentioned in e-way bill from job worker In a case where the goods were detained during transit since there was a mismatch between […]...

Validity of Unloading of goods after expiry of E-way bill which reached destination before expiry of E-way Bill

Hemanth Motors Vs State of Karnataka (Karnataka High Court)

The dispute in the present case lies within a narrow compass. It is undisputed that the petitioner ensured transportation of the vehicles under appropriate e-way bills that were valid from 31.12.2018 at 10.37 pm to 1.1.2019. The petitioner contends that the conveyance carrying the vehicles reached the place of destination on 1.1.2019 befo...

E-Way Bill generation blocking after 01.12.2020 applies to all

NA 16/11/2020

Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020 1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in […]...

E-way bills in breif with latest Updates

1. What is an e-Way Bill? Electronic Waybill for movement of goods, A GST registered person cannot transport the goods from one state to another state without generation of e-Way bill. which required to generate from ewaybillgst.gov.in. portal. E-Way bill can also be generate / cancelled through SMS, Android App and by site-to-site integr...

Integration of e-Invoicing & e-Way Bill under GST

1. The E-Invoice System and E Way Bill System are seamlessly integrated. The Credentials of E Way Bill System work on E-Invoice System and Invoice Reference Portal (IRP) can be used to generate E-way bills. 2. E-waybill system is directly integrated with the E-invoicing system. It is totally upon the choice of the taxpayers if […]...

GST: Section 130 proceeding not sustainable legally in absence of Intention to evade Tax

Veer Pratab Singh Vs State of Kerala (Kerala High Court)

Veer Pratab Singh Vs State of Kerala (Kerala High Court) The petitioners are dealers, inter alia, in brass and copper scraps, having their business concern in Coimbatore, Tamil Nadu and Jamnagar, Gujarat, respectively. A consignment of scrap that was being transported from Coimbatore to Gujarat from the 1st petitioner, as consigner, to th...

Non Generation of Part A of e-way Bill wef 16.10.2020 for return Defaults

No Generation of Part A of e-way Bill will be allowed if 2 consecutive returns are not filed for the tax period up to August, 2020 w.e.f. October 16, 2020  The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 inserted fourth proviso to Rule 138E(b) of the CGST Rules w.e.f. March 20, […]...

Importing of invoices in e-Way bill system into Form GSTR-1

Taxpayers supplying taxable goods valued of Rs. 50,000 and above, generate e-way bills, where details of invoices have to be given by them. Further, the invoice details for business to business sales, made by them, have to be given in Form GSTR-1. To avoid duplicate data entry, GSTN has provided a facility to taxpayers, where […]...

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