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...
HC holds E-way Bill mandatory if aggregate value of consigned goods through multiple Bills exceed Rs.50,000/- although each individual Bill is below Rs. 50,000/- The Kerala High Court in the case of Bon Cargos Private Limited vs Union of India and Ors. in Writ Appeal No.1735 & 1736 of 2020 decided on 21-12-2020 has ruled […]
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 […]
