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E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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


Person whose GST registration has been suspended is now restricted from furnishing PART A of E-Way Bill

December 24, 2020 4485 Views 0 comment Print

Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending, inter alia, Rule 138E of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) in […]

Value of All Invoices in a Consignment Relevant For E-Way Bill Generation

December 21, 2020 3999 Views 0 comment Print

Bon Cargos Private Limited Vs Assistant State Tax Officer (Kerala High Court) Explanation 2 to Section 138 defines the consignment value of goods to be that declared in an invoice, a bill of supply or a delivery chalan including the goods and services tax payable with any Cess charged. Sub-Rule (1) read with Explanation 2 […]

HC order release of Goods and Vehicle detained for Alleged mismatch

December 18, 2020 1662 Views 0 comment Print

It appears that while generating the e-way bill, the option of bill to ship to was selected which is even reflected in the e-way bill. It has been specifically mentioned in the e-way bill that the goods have been dispatched from Jalna, State of Maharashtra.

Generation of E-way Bills by Transporters for e-invoices

December 16, 2020 9519 Views 0 comment Print

e-Invoice is launched on 1st Oct 2020 successfully for the tax payers having annual turnover more than Rs. 500 Crores. More than 33000 tax payers have accessed this system and generated more than 1250 Lakhs of IRN from the NIC portal, as on date.

Blocking & Unblocking of E-Way Bill Generation under GST

December 16, 2020 15720 Views 0 comment Print

1. E- Way Bill (EWB) generation blocking means not allowing the taxpayer to generate an E-Way bill if he has not filed GST Return for the latest two successive months or quarters. 2. STATUTORY PROVISION Rule 138E – No person (including a consignor, consignee, transporter, an e-commerce operator, or a courier agency) shall be allowed […]

Use of unblocking functionality for generation of e-way bill

December 16, 2020 717 Views 0 comment Print

The Taxpayer whose e-way bill generation facility is blocked. may approach the concerned Nodal officer for unblocking the e-way bill generation by submitting online application in FORM GST EWB-05. The taxpayer in his application for restoration of facility to generate e-way bill may specify the following reasons for restoration:-

Detention of goods justified if route described in e-way bill not matches with Actual Transport route

December 15, 2020 636 Views 0 comment Print

It is seen that the reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. It is therefore that the stand of the respondent that the transportation of the goods was not supported by a valid e-way bill.

Blocking of EWB Portal- HC disposes contempt petition

December 14, 2020 435 Views 0 comment Print

Barak Valley Cements Ltd Vs Union of India And 5 Ors. (Gauhati High Court) Mr. Keyal, learned standing counsel appearing for the GST and also representing the respondent Nos. 1, 2 & 3 submits on instructions that the order passed by this Court vide order dated 14.10.2020 has not been violated and the EWB Portal […]

Recent Enhancements in e-Way Bill System

December 9, 2020 1872 Views 1 comment Print

1. Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier. 2. Document Nos. are case sensitive for e-Waybill generation. 3. In the Bulk Upload, if the Pin-to-Pin distance is not known, distance may be passed as zero. The system will automatically populate the distance, if available. […]

E-way Bill under GST at a Glance

December 6, 2020 19497 Views 1 comment Print

Things You Need to Know about E-way Bill What is an E way Bill? E-way Bill is an Electronic Way Bill for the movement of goods from one place to another which is to be generated on the E-way bill portal i.e. on ewaybillgst.gov.in. If the value of goods exceeds ₹ 50,000 a GST registered […]

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