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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 1272 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E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 33984 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 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 3942 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 4284 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


View e-Way Bill Blocking/Un-Blocking History

March 2, 2021 9672 Views 1 comment Print

A feature to view the e-Way bill blocking/un-blocking history of a tax payer is developed and is being rolled out. The feature is enabled at Pan India Level. It has the following interfaces to search the e-Way bill history of a tax payer.

E-way Bill – Value of Individual Bill or Aggregate of Bills- HC judgment Analysis

February 16, 2021 8226 Views 3 comments Print

An analysis on the Judgment of the Hon’ble High Court of Kerala in the case of Bon Cargos Private Limited Vs Assistant State Tax Officer, W.A. No. 1735/2020 and 1736/2020 Dated 21/12/2020 on the issue of Value of Invoice for E-Way bill. The general impression on this judgment is one to the effect that “E-Way […]

HC explains Limit of Rs. 50000 for E-way Bill- Single & Multiple Bill

February 12, 2021 76311 Views 4 comments Print

HC holds E-way Bill mandatory if aggregate value of consigned goods through multiple Bills exceed Rs.50,000/- although each individual Bill is below Rs. 50,000/- The Kerala High Court in the case of Bon Cargos Private Limited vs Union of India and Ors. in Writ Appeal No.1735 & 1736 of 2020 decided on 21-12-2020 has ruled  […]

Rule 138(5) not applies to goods transported from one state to another state

January 19, 2021 1845 Views 0 comment Print

UP And UP Elevators Vs State of Kerala (Kerala High Court) Undisputedly, goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goods were detained and detention order came […]

Rule not prescribe for cancellation of e-way bill if no transportation of goods is made within 24 Hours

January 18, 2021 13365 Views 0 comment Print

Explore the Allahabad High Court judgment on Anandeshwar Traders vs State of U.P. regarding e-way bill cancellation, transportation timelines, and additional evidence in tax matters.

Unblocking of a-way bill & Steps for online unblocking

January 10, 2021 1557 Views 0 comment Print

Unblocking of a-way bill E-way bill generation facility would be automatically unblocked on the portal when the taxpayer files GST return and the default in return filing reduces to less than two tax periods. In case, the blocked taxpayer has filed the return on the GST Common Portal, the next day morning his GSTIN is […]

HC deletes penalty equal to tax amount for E-way Bill Expiry & Imposes Rs. 10000 Penalty

January 7, 2021 4683 Views 0 comment Print

M/s. Sri Gopikrishna Infrastructure Pvt.Ltd Vs State of Tripura and Ors (Tripura High Court) Quantum of penalty for transportation the taxable goods without the cover of valid e-way bill Learned counsel has fairly stated that only violation that has been noticed by the taxing authority is of not carrying the valid e-way bill against the […]

GST: Penalty equal to tax amount cannot be imposed for Section 122(xiv) Breach

January 7, 2021 5568 Views 0 comment Print

Gopikrishna Infrastructure Pvt. Ltd. Vs State of Tripura (Tripura High Court) Mr. Majumder, learned counsel has contended that there is no fraudulent intention or malafide act indulged by the petitioner. It was a lapse under very abnormal circumstances of lockdown and that aspect of the matter has not been considered at all. Moreover, Mr. Majumder […]

Important Amendment in E-way bill w.e.f 01st January 2021

December 31, 2020 74667 Views 9 comments Print

Due to various changes in the E-invoice mechanism and as per latest amendment in Rule 138 of CGST Rule. There will be a significant change in the process of generation and validation of e-waybill. W.e.f 01st January 2021. Few of the changes are as follows The Direct E-Waybill generation through Web/Offline/API will be blocked w.e.f […]

Validity of e-way bill narrowed by increasing distance from 100 km. to 200 km. per day

December 24, 2020 47460 Views 0 comment Print

The validity of e-way bill under Rule 138(10) of the CGST Rules has been amended, according to which the e-way bill will now be valid for 1 day for every 200 km of travel, as against 100 km earlier, in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship.

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