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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 2667 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E-Way Bill Changes: Mandatory e-Invoice Link from March 2024 – Advisory Withdrawn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 86457 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 774 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 1224 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


Integrated Approach to GST: E-invoicing, Data Analytics & Artificial Intelligence & E-Waybill

March 5, 2020 6645 Views 0 comment Print

Why E-Invoicing? – 5 Main Reasons 1. Government wants to have a Real Time GST Collection Figure – Dealers may get calls for advance tax payment during the month 2. Risky dealers may be mandated to generate Invoices of liability only to the extent of balance in their cash ledger – A Rule in the […]

Goods cannot be detained merely because driver has taken a different route

March 4, 2020 7794 Views 0 comment Print

Detention of goods on the ground that the vehicle took a different route or reached wrong destination- The High Court observed that allegation of ‘wrong destination’ or that the driver has taken a different route is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It was held that the fact that the vehicle was found at another place does not automatically lead to any presumption that there was an intention of evasion of tax. The amount collected was directed to be refunded with interest @ 6%. 

HC releases goods detained on the ground of wrong classification of goods

March 4, 2020 4617 Views 0 comment Print

Daily Fresh Fruits India Pvt. Ltd. Vs Asst. State Tax Officer (Kerala High Court) Detention of goods on the ground of wrong classification of goods- The High Court quashed detention order on the ground that this was a bona-fide case of dispute in the classification of goods and directed release of goods. FULL TEXT OF […]

GST Sikkim- Submit invoice/bill of supply at respective validation centre

February 17, 2020 2703 Views 0 comment Print

All individuals or registered firms carrying any consignment of goods valued below Rupees fifty thousand without valid e-waybill declaration, shall/is liable to submit a copy of purchase invoice/bill of supply at respective validation centre of the State. The purchase invoice/bill of supply in question shall cover all purchase whether for private or public/Government use or for the purposes of business in Sikkim.

Mistake of two digits of vehicle no. in invoice & E-way bill is typographic error

February 14, 2020 23619 Views 0 comment Print

As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one.

E-way bill- Shifting of Goods by other vehicle due to breakdown- Penalty despite vehicle no. updation unsustainable

February 14, 2020 18879 Views 0 comment Print

Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that the E-way Bill for the material in question was generated at 05:52 pm on 1-11-2018 and […]

Penalty imposed ignoring updated e-way bill is unsustainable

February 14, 2020 1218 Views 0 comment Print

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm […]

Procedural lapse in E-Way Bil | No Intention to Evade Tax | Penalty Deleted

February 14, 2020 3120 Views 0 comment Print

In Re Om Dutt S/O Shri Bal Krishan (GST Appellate Authority Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm on […]

E-Invoice System User Manual–Bulk E-invoice Generation Tool

February 13, 2020 16320 Views 3 comments Print

The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis.

E-Way Bill–Beneficial Provision of Reduced Penalty

February 11, 2020 5730 Views 0 comment Print

In the matter of, Ideal Movers (P) Ltd Vs state tax Officer (High Court of Madras) it is held that the case would be covered under Para 10 of circular no.10 of 2019 dated 31.05.2019 issued by office of commissioner of commercial taxes , Chennai , where the Commissioner reduces the penalty payable in certain […]

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