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 : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...
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 ...
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. ...
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...
Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...
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...
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...
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...
Corporate Law : Goods and Services Tax (GST) e-Invoice System and API Developer’s Portal will implement new validations in the E-Waybill System ...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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....
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...
Vectus Industries Limited Vs Chif Commissioner (Rajasthan High Court) Heard Mr. Pankaj Ghiya, learned counsel appearing for the petitioner, Mr. M.S. Singhvi, learned Advocate General for the State Authorities and Mr. R.D. Rastogi, Additional Solicitor General appearing for Union of India upon whom the copy of the writ petition was served on the direction of […]
Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]
HC held that penalty under Section 129(1)(b) of the UPGST Act was unjustified and untenable since the owner has come forward for payment of penalty.
Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice.
If petitioner is either a consignor or a consignee, he has to be treated as a owner of goods & provisions of Section 129(1)(b) not invokable
In tax invoice the amount has been mentioned as Rs.1,97,047.86 whereas in e-Way Bill it has been mentioned as Rs.197047086.00. There is palpable error in e-way bill, which may be construed to be an human error
‘e-Way bills’ expired during transit and petitioner was not in a position to ask for its renewal to competent authority when vehicle entered into territory of State of Tripura.
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.
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 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.
