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 : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...
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 ...
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. ...
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...
Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...
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 case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order...
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...
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...
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...
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...
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...
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...
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...
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....
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...
UP And UP Elevators Vs State of Kerala (Kerala High Court) Undisputedly, goods which were sought to be transported from Bangalore to Cherthala came to be intercepted by the GST authorities on 15.01.2021 and at that time, the authorities found that e-way bill had expired on 14.01.2020. Therefore, goods were detained and detention order came […]
Explore the Allahabad High Court judgment on Anandeshwar Traders vs State of U.P. regarding e-way bill cancellation, transportation timelines, and additional evidence in tax matters.
Unblocking of a-way bill E-way bill generation facility would be automatically unblocked on the portal when the taxpayer files GST return and the default in return filing reduces to less than two tax periods. In case, the blocked taxpayer has filed the return on the GST Common Portal, the next day morning his GSTIN is […]
M/s. Sri Gopikrishna Infrastructure Pvt.Ltd Vs State of Tripura and Ors (Tripura High Court) Quantum of penalty for transportation the taxable goods without the cover of valid e-way bill Learned counsel has fairly stated that only violation that has been noticed by the taxing authority is of not carrying the valid e-way bill against the […]
Gopikrishna Infrastructure Pvt. Ltd. Vs State of Tripura (Tripura High Court) Mr. Majumder, learned counsel has contended that there is no fraudulent intention or malafide act indulged by the petitioner. It was a lapse under very abnormal circumstances of lockdown and that aspect of the matter has not been considered at all. Moreover, Mr. Majumder […]
Due to various changes in the E-invoice mechanism and as per latest amendment in Rule 138 of CGST Rule. There will be a significant change in the process of generation and validation of e-waybill. W.e.f 01st January 2021. Few of the changes are as follows The Direct E-Waybill generation through Web/Offline/API will be blocked w.e.f […]
The validity of e-way bill under Rule 138(10) of the CGST Rules has been amended, according to which the e-way bill will now be valid for 1 day for every 200 km of travel, as against 100 km earlier, in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship.
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 […]
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 […]
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.
