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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


Process of Eway Bill creation and legal jurisprudence for Unregistered Vendors

Goods and Services Tax : Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-W...

February 18, 2025 651 Views 0 comment Print

200% Penalty for Non-Disclosure of Supplier’s Details in E-Way Bill – Justified?

Goods and Services Tax : Explore the Calcutta HC ruling on 200% penalty for non-disclosure of supplier details in e-way bills under GST law. Understand leg...

January 29, 2025 20049 Views 0 comment Print

No Penalty for Goods with Valid Invoice & E-Way Bill Despite Suspended Registration

Goods and Services Tax : Allahabad HC rules no penalty if goods in transit have valid tax invoice and e-way bill, despite owner’s GST registration suspen...

December 31, 2024 1269 Views 0 comment Print

No Penalty for E-Way Bill Technical Error if no intention to evade tax: Allahabad HC

Goods and Services Tax : Allahabad HC rules out penalty under Section 129 for technical error in e-way bill, highlighting no intent to evade tax....

November 23, 2024 1995 Views 0 comment Print

No Penalty for Expired E-Way Bills Without Tax Evasion Intent: Calcutta HC

Goods and Services Tax : Calcutta HC ruled that penalties can not be imposed for expired e-way bills if there is no intent to evade taxes. Detention orders...

September 19, 2024 930 Views 0 comment Print


Latest News


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 8202 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 30282 Views 0 comment Print

E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 33978 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 7755 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 4374 Views 0 comment Print


Latest Judiciary


GSTR-3B & E-Way Bill: Jharkhand HC directs department to explain differences

Goods and Services Tax : Jharkhand HC rules on GST reconciliation issues in VE Commercial Vehicles Ltd. vs. UOI. Understand compliance challenges and tax a...

January 31, 2025 3552 Views 0 comment Print

No Penalty for Goods Transport Without E-Way Bill if not required legally

Goods and Services Tax : Allahabad High Court sets aside GST penalty on Varun Beverages, ruling that e-way bill requirements were unenforceable during the ...

January 29, 2025 792 Views 0 comment Print

No GST Section 129 Penalty for Incomplete Supplier Details in E-Way Bills

Goods and Services Tax : Calcutta HC clarifies that penalty under GST Section 129 can't be imposed solely for non-disclosure of full supplier details in e-...

January 28, 2025 864 Views 0 comment Print

Mere Non Filling of Part of E-Way Bill Doesn’t Imply Tax Evasion: Allahabad HC

Goods and Services Tax : Allahabad HC rules in favor of Monotech Systems, quashing GST proceedings initiated for E-Way Bill discrepancies despite no tax ev...

January 18, 2025 546 Views 0 comment Print

Allahabad HC Quashes Detention & Penalty for Missing State E-way Bill, Central E-way Bill was sufficient

Goods and Services Tax : Allahabad HC quashes detention and penalty orders for missing UP E-way Bill, ruling that Central E-way Bill was sufficient under G...

January 16, 2025 423 Views 0 comment Print


Latest Notifications


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 16, 2025 3900 Views 1 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2505 Views 0 comment Print

Advisory on Introduction of E-Way Bill (EWB) for Gold in Kerala State

Goods and Services Tax : Kerala introduces E-Way Bill for gold under Chapter 71 (excluding imitation jewelry) for intrastate movement. Effective January 20...

January 27, 2025 633 Views 0 comment Print

Advisory on Business Continuity for e-Invoice and e-Waybill Systems

Goods and Services Tax : GSTN advises taxpayers to enable alternate mechanisms for e-Invoice and e-Waybill systems using multiple portals and APIs to ensur...

January 24, 2025 4275 Views 0 comment Print

Advisory to Taxpayers on Extension of E-Way Bills Expired on 31st Dec, 2024

Goods and Services Tax : Extension provided for e-way bills expired on December 31, 2024, due to technical issues. Extended deadline to January 1, 2025, fo...

January 1, 2025 5706 Views 0 comment Print


What is E-way Bill in Goods & Services Tax (GST)? All about E-way Bill

September 28, 2021 6444 Views 0 comment Print

On 1st July 2021, our beloved Goods and Service tax Act celebrated its 4th Birthday. GST was introduced for 3 major purposes as One nation One tax, ease of compliances and seamless flow of credits to remove the cascading effects of the taxes. However in the last 4 years GST is reshaping itself by more […]

Penalty not justified merely for mentioning document No. instead of Invoice No. in E way bill

September 27, 2021 1086 Views 0 comment Print

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside penalty order under section 129 for clerical error in e waybill. In the E […]

What Is E-Invoicing & Which All Businesses are Required to Generate E-Invoicing?

September 24, 2021 5430 Views 0 comment Print

The e-invoicing was introduced on 1st October 2020, for tax payers with an aggregate turnover exceeding Rs. 500 crore. This was also extended on businesses from 1st January 2021 whose aggregate turnover is exceeding Rs. 100 crore. The CBIC also informed that e-invoicing will also applicable for businesses with total turnover ranging between Rs. 50 […]

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

September 23, 2021 1839 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 9447 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 3792 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 3654 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 1488 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 9597 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 18264 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.

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