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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


Is 200% Penalty Justified for Failure to Generate E-Way Bill Due to Negligence?

Goods and Services Tax : Is a 200% penalty justified under Sec 129 for e-waybill non-generation due to negligence? Explore implications and legal insights ...

June 23, 2024 2142 Views 0 comment Print

GSTN Advisory: Portal Enhancements, Pan Masala/Tobacco Manufacturer Info & E-way Bill 2 Portal Launch

Goods and Services Tax : Stay updated with recent GSTN advisories on portal enhancements, manufacturer info, and the launch of E-way Bill 2 portal. Learn a...

May 29, 2024 2664 Views 0 comment Print

जीएसटी एक्ट: धारा 129 और नियम 138 गुड्स/वाहन को रोकना पर न्यायिक निर्णय की समीक्षा

Goods and Services Tax : जीएसटी एक्ट में धारा 129 नियम 138 गुड्स/वाहन को रोकना, ...

April 28, 2024 1995 Views 0 comment Print

Absence of E-way bill: No Penalty until department proves intention to evade tax

Goods and Services Tax : Allahabad High Court rules in M/s. Falguni Steels v. State of UP case, penalties cannot be imposed for mere technical errors witho...

February 17, 2024 2817 Views 1 comment Print

E-way bill generated between detention & seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious

Goods and Services Tax : Explore the critical distinction between technical errors and tax evasion intent in taxation, emphasizing fair penalty imposition ...

February 14, 2024 1167 Views 0 comment Print


Latest News


E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 33075 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 6903 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 3633 Views 0 comment Print

2- Factor Authentication for e-Way Bill and e-Invoice System

Goods and Services Tax : 2 Factor Authentication is mandatory for taxpayers with AATO Rs 20 Crore and above from 20th November 2023. Users are requested...

November 8, 2023 86454 Views 3 comments Print

Mandatory 2-Factor Authentication for Taxpayers with AATO above 100cr from 15/07/2023

Goods and Services Tax : New requirement for 2-factor authentication for taxpayers with AATO above 100cr from 15/07/2023. Learn about implementation & regi...

June 13, 2023 37203 Views 1 comment Print


Latest Judiciary


No e-way bills requirement during 01.02.2018 to 31.03.2018: HC Quashes Penalty

Goods and Services Tax : Read the full judgment of Hira Lal Arun Kumar vs State Of U.P. (Allahabad High Court) where penalties for transporting goods witho...

July 2, 2024 768 Views 0 comment Print

Incomplete E-way Bill: Penalty cannot be imposed for minor technical error

Goods and Services Tax : Understand the implications of incomplete E-way bills under GST law. Learn from the Novateur Electrical case how minor errors can ...

June 7, 2024 930 Views 0 comment Print

Burden of Proof for Double Movement under GST Lies on Department: Allahabad HC

Goods and Services Tax : Allahabad HC rules that the burden to prove double movement of goods under UPGST lies with the department, quashing seizure and pe...

May 22, 2024 1485 Views 0 comment Print

No Penalty Without Proof of Tax Evasion for Non Filling of Part-B of E-Way Bill

Income Tax : In Rs Industrial Solutions vs Additional Commissioner Grade 2 case, Allahabad HC rules that non-filing of Part-B of E-Way Bill wit...

May 15, 2024 1386 Views 0 comment Print

E-way Bill violation: No Penalty In absence of mens rea: Allahabad HC

Goods and Services Tax : Learn about the Allahabad High Court's ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty...

May 14, 2024 1218 Views 0 comment Print


Latest Notifications


Advisory on launch of E-Way Bill 2 Portal

Goods and Services Tax : Explore the new E-Way Bill 2 Portal by NIC, offering independent generation, synchronization, and Criss-Cross operations for seaml...

May 28, 2024 3141 Views 0 comment Print

Telangana Mandates e-Way Bills for Specified VAT Commodities

Goods and Services Tax : Telangana's Commercial Taxes Department requires e-Way bills for interstate movement of sensitive commodities like petroleum and n...

January 21, 2024 783 Views 0 comment Print

West Bengal GST: E-Way Bill Requirement Restored to more than Rs. 1,00,000

Goods and Services Tax : West Bengal GST update: E-Way Bill requirement raised to Rs. 1,00,000+, and no E-Way Bill needed for job work. Notification 03/202...

December 18, 2023 6930 Views 0 comment Print

E-waybill Requirement and Revised Limit in West Bengal: 50,000 INR

Goods and Services Tax : E-waybill is required for Job Worker also within West Bengal and the Revised E-waybill limit within West Bengal is now Rs. 50,000 ...

November 10, 2023 52395 Views 0 comment Print

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

Goods and Services Tax : TNGST Act, 2017 - Tvl. Mahindra & Mahindra ­Exemption from generation of e-way bill for the movement of vehicles for the purpose ...

October 18, 2022 4257 Views 0 comment Print


E-Way Bill With Practical Aspects

June 1, 2020 8637 Views 0 comment Print

ELECTRONIC WAY BILL i.e. E-WAY BILL In order to monitor the movements of goods for controlling any tax evasion, e-way bill system has been introduce in GST regime. Under this system wherein any registered person prior to movements of goods via conveyance would inform each transactions details to the tax department. WHAT IS E-WAY BILL? […]

Basic key points – E-Way Bill

May 11, 2020 6018 Views 5 comments Print

1. E-Way bill rules are prescribed in Rule 138 of CGST Rules 2017. 2. E-Way bill is required if movement causes through motorized vehicle. 3. Before causing any movement of Goods of value exceeding Rs. 50,000 (Including Taxes) generation of E-way bill is mandatory, either by the Supplier, Recipient, or transporter, as the case may […]

Detailed analysis on E-Way Bill

May 8, 2020 21042 Views 6 comments Print

E Way Bill is Mandatory in a case where the goods are being sent by a Principal located in one state to a Job worker located in any other state, the E Way Bill shall be generated by the principal irrespective of the value of the Consignment.

Summary of GST notifications dated 05th May 2020 issued by CBIC

May 8, 2020 3612 Views 0 comment Print

1. Registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through EVC during the period from the 21st day of April, 2020 to the 30th day of June, 2020 I.E  THERE IS  NO NEED OF […]

Extension of Annual GST Return, Filing of GSTR 3B by EVC & other changes

May 6, 2020 10644 Views 0 comment Print

On 5th of May 2020, CBIC has issued notifications to give effect to relaxation for verification of GSTR 3B through Electronic Verification Code (EVC) as well as filing NIL GSTR 3B through SMS. It has also extended the date for E-Way bills generated on or before 24th March and last date for filing of Annual […]

Detailed Discussion on E-Way Bill under the GST

May 5, 2020 11934 Views 4 comments Print

1. What is an eWay Bill? E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in. Alternatively, E-way bill […]

CBIC extends validity of e-way bills till 31.05.2020

May 5, 2020 4101 Views 1 comment Print

Notification No. 40/2020–Central Tax-  CBIC extends validity of e-way bills till 31.05.2020 for all those e-way bills which were generated on or before 24.03.2020 and had expiry between the period from 20.03.2020 to 15.04.2020. Ministry of Finance (Department of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 40/2020–Central Tax New Delhi, the 5th […]

What, when a Vehicle is intercepted at Check Post under GST?

April 28, 2020 12039 Views 1 comment Print

Check Post Problems!!! What is the right and responsibility of Tax-Payer when a Vehicle is intercepted at the Check Post? Check Post problems are the toughest problems for a Tax Practitioner. May it be the old Sales Tax or the Value Added Tax or the Goods and Service Tax, check post problem has been trouble […]

E-way bill – Common Issues and Solutions with Judicial decisions

April 28, 2020 27504 Views 7 comments Print

One of the major objectives of GST implementation in India was to ensure the seamless movement of goods and no-check posts in between the states. Further, it was expected that it would put an end to the prolonged road permit system and inspector raj in India.  In order to facilitate the same E-way bill mechanism […]

Clarification on “Bill to Ship To” model for e-Way Bill

April 20, 2020 167361 Views 16 comments Print

CBIC has issued clarification through press release dated 23.04.2018 for requirement of e-way Bill for Bill To Ship To model for supplies of goods. Prior to this clarification trade & industry was facing a lot of practical challenges and implementation issues which requires a lot of real-time coordination was sought prior to the movement of goods.

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