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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 657 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 20064 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 1275 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 8208 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 30288 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E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 33987 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 3555 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 870 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 426 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 3954 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 2523 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 639 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 4287 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 5709 Views 0 comment Print


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

August 4, 2021 2643 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 7533 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 3045 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 […]

E-Way Bill under GST- Brief Analysis

July 28, 2021 1989 Views 0 comment Print

Need of E-Way Bill ? 1. Tracking Transportation of Goods (as GST is a Destination Based Tax System) 2. To Avoid Tax Evasion When E-Way Bill Needs to be Issue ? When ever there is Movement of Goods + Value of Goods Exceed 50,000 Note : 1. Value means TAXABLE VALUE of Goods is Inclusive […]

Hc releases Ambulances which were detained for not having E-way bill

July 28, 2021 4920 Views 0 comment Print

East India InfoTech Pvt. Ltd. Vs State of Tripura (Tripura High Court) Considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles and the ambulances have been purchased by the petitioner only for its own use and purpose since the petitioner […]

Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry

July 26, 2021 1791 Views 0 comment Print

Bacardi India (P) Ltd. vs. Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani); Appeal Number: 24/2020; Date of Decision: 21/11/2020 Uttarakhand GST Appellate authority sets aside penalty order under section 129 for minor error in e waybill. In the E way bill Invoice Number was mentioned instead of Bill of Entry number. Joint Commissioner […]

Detention under GST: e-way bill not necessary for transportation of used car or house hold articles -Kerala HC

July 22, 2021 6591 Views 0 comment Print

Assistant State Tax Officer (Intelligence) Vs. VST And Sons (P) Limited (Kerala High Court) Disposing Writ Appeal No. 914 of 2021 on 22.07.2021 (Assistant State Tax Officer (Intelligence), Alappuzha Vs. VST & Sons (P) Limited) a division bench of the Hon’ble High Court of Kerala has propounded that e –way bill is not necessary for transportation of personal […]

Manual Upload & review of State/Union Territory GST Orders

July 20, 2021 903 Views 0 comment Print

Functionalities built for Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities and Review of these Orders, are now available for use by officers in the review section of executive commissionerates.

Detention under GST:  Out of two e-way bills validity of one expired – Conditional release by Tripura HC

June 30, 2021 942 Views 0 comment Print

Disposing WP(C) No.433/2021, Dated: 30th June, 2021 in ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors, the Hon’ble High Court of Tripura, granted a conditional release of goods & vehicle detained U/s. 129 of the CGST/SGST Acts, 2017.

Short Analysis on E-Way Bill Requirement

June 27, 2021 1776 Views 0 comment Print

INTER STATE- 1. If product is exempt than not required Eway Bill 2. If Taxable Product- Value above Rs. 50,000/- and Distance Exceed >= 50KM – Part A & Part B both of Eway Bill Required 3. If Taxable Product- Value above Rs. 50,000/- and Distance < 50KM – Part A only of Eway Bill […]

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