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
Goods and Services Tax : GSTN has made Ship-To GSTIN mandatory for specified transactions and introduced E-Way Bill changes to improve compliance, data acc...
Goods and Services Tax : GSTN has made Ship-To GSTIN reporting mandatory for Bill-To/Ship-To transactions and introduced a voluntary e-Way Bill closure fac...
Goods and Services Tax : Common errors in e-invoicing and e-way bill generation can trigger penalties, detention of goods, denial of ITC, and increased GST...
Goods and Services Tax : GSTN has mandated the declaration of Ship To GSTIN in Bill-To-Ship-To transactions to improve transparency and traceability of goo...
Goods and Services Tax : GSTN has introduced important changes to strengthen tracking and transparency in goods movement. Businesses must understand the ne...
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...
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...
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...
Corporate Law : Goods and Services Tax (GST) e-Invoice System and API Developer’s Portal will implement new validations in the E-Waybill System ...
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...
Goods and Services Tax : The Calcutta High Court quashed a 200% GST penalty imposed for transport of goods with an expired e-way bill. Considering the brie...
Goods and Services Tax : The Gauhati High Court granted bail in an NDPS case, holding that the petitioner’s GSTIN appearing in e-way bills was the primar...
Goods and Services Tax : The Karnataka High Court directed fresh adjudication after the petitioner submitted e-way bill details, vehicle numbers, and ledge...
Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...
Goods and Services Tax : Jageswar Saw Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court dismissed an appeal challenging deten...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Jageswar Saw Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court dismissed an appeal challenging detention of an excavator and levy of penalty under Section 129 of the West Bengal GST Act, 2017, holding that incorrect declaration in transport documents and improper execution of delivery challan justified action by the tax authorities. […]
A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even procedural—can trigger serious consequences under GST law.
The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order for non-consideration of the reply and remanded the matter for fresh adjudication.
The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The application was rejected as not maintainable.
The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and transport activity excludes GTA classification. It ruled that such platforms are e-commerce operators liable for GST on commission and TCS compliance.
F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common judgment as the facts and issues involved were substantially similar. The petitioner, a proprietary concern registered under the GST Acts, had supplied TMT bars and related goods pursuant to an order from a registered […]
The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier cannot be released. The absence of valid documents justified detention and penalty.
The Court held that while detention proceedings may continue, authorities must consider provisional release of goods under Section 67(6). It directed issuance of a reasoned order without examining merits.
Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such errors should attract only nominal penalties when there is no intent to evade tax.
The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that non-supply transactions can qualify for relief subject to strict compliance.
