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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


E-Way Bill under GST: A Comprehensive Guide to Law, Compliance & Real-Life Issues

Goods and Services Tax : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...

April 1, 2026 1662 Views 0 comment Print

E-Way Bill Enforcement & Need for a Practical Mechanism to Protect Small Traders

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 ...

March 14, 2026 759 Views 0 comment Print

When an E-Way Bill Expires During Export Transit Can GST Authorities Impose Huge Penalty?

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. ...

March 11, 2026 1044 Views 0 comment Print

Section 68 CGST: E-Way Bill Lapses, Roadside Detention & Judicial Pushback

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...

February 24, 2026 1104 Views 0 comment Print

Computation of Threshold Limit for E-Way Bill Applicability – Inclusion of Tax, Freight & Insurance

Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...

January 18, 2026 3795 Views 0 comment Print


Latest News


CAG Audit Report on GST E-Way Bill System

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...

August 14, 2025 1623 Views 0 comment Print

E-Way Bill Portals Get Enhanced Interoperability

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...

August 12, 2025 3141 Views 1 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

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...

March 31, 2025 28173 Views 0 comment Print

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 10254 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 31617 Views 0 comment Print


Latest Judiciary


Detention Order Quashed Due to Failure to Consider Taxpayer’s Reply on E-Way Bill Delay

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...

March 31, 2026 297 Views 0 comment Print

AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope

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...

March 21, 2026 249 Views 0 comment Print

E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu

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...

March 21, 2026 2892 Views 0 comment Print

GST Detention Invalid as Invoice & E-Way Bill Were Properly Furnished Gujarat HC

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...

March 20, 2026 501 Views 0 comment Print

Goods Without E-Way Bill & Invoice from Suspended Supplier Justify Detention and Penalty

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...

March 20, 2026 1302 Views 0 comment Print


Latest Notifications


E-Way Bill Exemption for Motor Vehicle Road Testing in Maharashtra

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...

March 13, 2026 474 Views 0 comment Print

Maharashtra E-way Bill Waiver for Vehicle Testing

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...

June 18, 2025 1095 Views 0 comment Print

Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

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...

June 16, 2025 3420 Views 0 comment Print

Chhattisgarh GST Dept. Raises Intra-State E-way Bill Limit from April 01, 2025

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....

March 27, 2025 11760 Views 0 comment Print

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 15, 2025 5952 Views 1 comment Print


Goods taken back due to non-delivery – No justification for detention as fresh e-way bills were issued

October 22, 2022 2160 Views 0 comment Print

Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invoices and e-way bills […]

SCN lacking basic details & Non-speaking order under GST not sustainable

October 22, 2022 3942 Views 0 comment Print

Tarmal Industrial Supply Company Vs State Tax Officer (Madras High Court) Non-speaking order – the show cause notice issued prior to passing of the impugned order does not stipulate even basic details such as the date and time of hearing – the requirement of passing a speaking order has been entirely frustrated in so far […]

GST Order not sustainable if notices served upon truck driver instead of owner of goods or conveyance

October 22, 2022 2688 Views 0 comment Print

Messrs Tanay Creation Through Prop. Tanay Mahavir Shah Vs State of Gujarat (Gujarat High Court) The petitioner put the case before the Hon’ble Court that no opportunity was given before passing the order under section 129 and 130. The notices were served upon the truck driver instead of owner of the goods or owner of […]

HC Quashed GST Demand as Order passed on the day of issue of notice

October 22, 2022 1485 Views 0 comment Print

Rimi Sales Agency Vs Union of India (Tripura High Court) Show-cause notice was issued on 06.11.2018 which required the petitioner to appear before the said authority on 23.11.2018. Without permitting the petitioner to appear and file reply and oppose the demands the Inspector confirmed the demand by passing separate orders on 06.11.2018. This was wholly […]

E-way Bill expired due to clerical error- Order passed without Opportunity of hearing is invalid

October 22, 2022 1815 Views 0 comment Print

Tirthamoyee Aluminium Products Vs State of Tripura (Tripura High Court) Due to a clerical error in the e-way Bill the distance from the place of origin to the destination was shown as 470 Kms. instead of actual distance of 1470 Kms. There is no dispute that the goods were sold by way of inter-state sale […]

No requirement of carrying e-way bill for inter-State transfer of goods

October 22, 2022 2475 Views 0 comment Print

The Court held that it being an inter-State transfer of goods there was no requirement of carrying the U.P. State e-way bill – the insistence by the State authorities that the petitioner’s vehicle was not carrying the U.P. E-way bill is without any factual and legal basis

Documents furnished at physical verification stage- Confiscation of goods without proper enquiry not valid 

October 22, 2022 1098 Views 0 comment Print

A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court) The petitioner’s case was that the petitioner could not produce relevant documents at the time of inspection of goods in transit. The same (all documents) were produced at the time of physical verification. The authority declined to verify the same. The detaining authority formed […]

Exemption from generation of e-way bill for movement of vehicles for testing

October 18, 2022 5373 Views 0 comment Print

TNGST Act, 2017 – Tvl. Mahindra & Mahindra ­Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing under rule 138 (14) (d) of TNGST Rules, 2017 ­Notification issued.

E-Way Bill – GST Authority Vs Judiciary

October 18, 2022 6567 Views 0 comment Print

Explore the clash between the GST Authority and the Judiciary in matters of e-way bills. Discover the irregularities in detention orders and their impact on businesses.

Complete Guide on e-invoice vs E-way bill

October 8, 2022 21222 Views 0 comment Print

Unlock the essentials of E-invoice vs E-way bill with this comprehensive guide. Get easy-to-understand FAQs and step-by-step instructions for Tally Prime users. Learn about the compulsory scenarios, accounting software changes, and the key differences between E-invoice and E-way bill. Stay compliant and make informed decisions for your business. Connect for further assistance!

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