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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


E-Way Bill under GST: A Comprehensive Guide to Law, Compliance & Real-Life Issues

Goods and Services Tax : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...

April 1, 2026 1665 Views 0 comment Print

E-Way Bill Enforcement & Need for a Practical Mechanism to Protect Small Traders

Goods and Services Tax : Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such ...

March 14, 2026 759 Views 0 comment Print

When an E-Way Bill Expires During Export Transit Can GST Authorities Impose Huge Penalty?

Goods and Services Tax : The High Court held that imposing a large penalty for an expired E-way bill was unjustified when the goods were meant for export. ...

March 11, 2026 1044 Views 0 comment Print

Section 68 CGST: E-Way Bill Lapses, Roadside Detention & Judicial Pushback

Goods and Services Tax : Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the C...

February 24, 2026 1104 Views 0 comment Print

Computation of Threshold Limit for E-Way Bill Applicability – Inclusion of Tax, Freight & Insurance

Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...

January 18, 2026 3795 Views 0 comment Print


Latest News


CAG Audit Report on GST E-Way Bill System

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...

August 14, 2025 1623 Views 0 comment Print

E-Way Bill Portals Get Enhanced Interoperability

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...

August 12, 2025 3141 Views 1 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

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...

March 31, 2025 28173 Views 0 comment Print

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 10254 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 31617 Views 0 comment Print


Latest Judiciary


Detention Order Quashed Due to Failure to Consider Taxpayer’s Reply on E-Way Bill Delay

Goods and Services Tax : The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order...

March 31, 2026 297 Views 0 comment Print

AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope

Goods and Services Tax : The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The app...

March 21, 2026 249 Views 0 comment Print

E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu

Goods and Services Tax : The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and tra...

March 21, 2026 2892 Views 0 comment Print

GST Detention Invalid as Invoice & E-Way Bill Were Properly Furnished Gujarat HC

Goods and Services Tax : F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common jud...

March 20, 2026 510 Views 0 comment Print

Goods Without E-Way Bill & Invoice from Suspended Supplier Justify Detention and Penalty

Goods and Services Tax : The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier can...

March 20, 2026 1302 Views 0 comment Print


Latest Notifications


E-Way Bill Exemption for Motor Vehicle Road Testing in Maharashtra

Goods and Services Tax : The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that non-supply tra...

March 13, 2026 474 Views 0 comment Print

Maharashtra E-way Bill Waiver for Vehicle Testing

Goods and Services Tax : Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject to specific docu...

June 18, 2025 1095 Views 0 comment Print

Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

Goods and Services Tax : GSTN introduces E-Way Bill 2.0 on July 1, 2025, for enhanced inter-operability, ensuring service continuity and cross-portal funct...

June 16, 2025 3420 Views 0 comment Print

Chhattisgarh GST Dept. Raises Intra-State E-way Bill Limit from April 01, 2025

Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....

March 27, 2025 11766 Views 0 comment Print

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 15, 2025 5952 Views 1 comment Print


No Tax Evasion on Mere Non-Extension of Validity of E-Way Bill: Telangana HC

June 2, 2021 7008 Views 0 comment Print

2nd respondent in not even adverting to the response given by petitioner to the Form GST MOV-07 in Form GST MOV – 09, and his deliberate intention to treat the validity of the expiry on the e-way bill as amounting to evasion of tax without any evidence of such evasion of tax by the petitioner.

Analysis of Changes In GST Rules effective from 18.05.2021

May 25, 2021 10761 Views 3 comments Print

Notification No. 15/2021 – Central Tax dt. 18.05.2021 has made certain changes in the GST Rules in the areas of (a) refunds (b) revocation of registration cancellation orders and (c) E-way bill restrictions. The said changes shall apply from 18.05.2021. Summary of the same is as follows: A. REFUND RELATED I. Calculation of the limitation […]

GST E-Waybill & Vehicle Detention: Issues & Disciplines

May 19, 2021 7275 Views 1 comment Print

It is witnessed that there is a surge in Vehicle detention cases under GST in the past few months. The Finance Act 2021 also amended Section 122 and Section 129 by which it is understood that movement of goods under GST would become all the more stricter. However various Court decisions in the GST Era […]

E Way Bill & Vehicle Tracking Module By NIC

May 18, 2021 38124 Views 2 comments Print

We are pleased to inform you that e-Way Bill system is successfully integrated with FasTag and RFID, and details of commercial vehicle movements through the state and national highway tolls are received into e-Waybill system on a near real time basis. On an average 25 Lakh goods vehicle movements from more than 800 tolls are […]

Possible E-way Bill issues as well as solutions during this Lockdown

May 1, 2021 11244 Views 1 comment Print

1. Rule 138 of CGST Rules and respective SGST Rules of the different States requires every registered person who causes movement of goods of consignment value exceeding Rs. 50,000 in relation to a supply; for reasons other than supply; or due to inward supply from an unregistered person to generate e-way bill for the movement […]

No Set Formula for Offloading Consignment Truck: Telangana HC

April 28, 2021 2946 Views 1 comment Print

Vijay Metal Vs Deputy Commercial Tax officer (Telangana High Court) 1. The point that Hyderabad comes first and Adoni comes later; ignoring the operational convenience of the transporter; is not justifiable.  HC not accepted the contention of the officer that even if the goods meant to be delivered at Adoni were loaded on top of […]

Budget 2021: Detention, Seizure & Confiscation of Goods under GST

April 22, 2021 7527 Views 0 comment Print

Changes proposed by Finance Bill, 2021 to Law governing Detention, Seizure & Confiscation of Goods and how E-Invoicing, E Way Bill can help We are here to touch base an important matter that at times catches attention due to casual or other errors but become so crucial due to criticality of material(s) stuck due to […]

State wise Synopsis on Intra-State E-Way Bill

April 21, 2021 77448 Views 0 comment Print

Here is the summarized Statewise list of Intra state E-way bill. Table Provides Name of the State, Intra-State E-Way Bill Threshold limit (In Rs.) and Date or Official Press release etc vide which Intra-State E-Way Bill Threshold limit is made applicable. State wise Intra-State E-Way Bill Threshold limit (In Rs.) S.No State Threshold limit (In […]

E-way Bill – A Journey of Three Years

April 19, 2021 5976 Views 0 comment Print

Milestones Apr 2018 – Launch of EWB for Interstate Jun 2018 – Launch of EWB for Intrastate April 2019 Pin-pin distance calculation Dec 2019 Blocking of EWB for non-filers Dec 2019 100 Crore EWB generated Mar 2020 Integration with VAHAN system Apr 2020 Covid 19 Related Reports Oct 2020 Integration with e-Invoice System Jan 2021 […]

Possible Solution to Invalid HSN on EWB Portal 

April 2, 2021 36645 Views 3 comments Print

Article tries to give possible solution in cases where EWB portal displays invalid HSN code due to clash of 6/8 digits regulation which has come into effect from 01st April 2021. With the introduction of minimum 6 or 8 digit HSN/ SAC Codes on the invoices, now there arises an issue as how many digits […]

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