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 : Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-W...
Goods and Services Tax : Explore the Calcutta HC ruling on 200% penalty for non-disclosure of supplier details in e-way bills under GST law. Understand leg...
Goods and Services Tax : Allahabad HC rules no penalty if goods in transit have valid tax invoice and e-way bill, despite owner’s GST registration suspen...
Goods and Services Tax : Allahabad HC rules out penalty under Section 129 for technical error in e-way bill, highlighting no intent to evade tax....
Goods and Services Tax : Calcutta HC ruled that penalties can not be imposed for expired e-way bills if there is no intent to evade taxes. Detention orders...
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 : Important update from NIC: E-Way Bills for B2B and B2E transactions require mandatory e-Invoice link for e-invoice enabled taxpaye...
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...
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...
Goods and Services Tax : Jharkhand HC rules on GST reconciliation issues in VE Commercial Vehicles Ltd. vs. UOI. Understand compliance challenges and tax a...
Goods and Services Tax : Allahabad High Court sets aside GST penalty on Varun Beverages, ruling that e-way bill requirements were unenforceable during the ...
Goods and Services Tax : Calcutta HC clarifies that penalty under GST Section 129 can't be imposed solely for non-disclosure of full supplier details in e-...
Goods and Services Tax : Allahabad HC rules in favor of Monotech Systems, quashing GST proceedings initiated for E-Way Bill discrepancies despite no tax ev...
Goods and Services Tax : Allahabad HC quashes detention and penalty orders for missing UP E-way Bill, ruling that Central E-way Bill was sufficient under G...
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...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Goods and Services Tax : Kerala introduces E-Way Bill for gold under Chapter 71 (excluding imitation jewelry) for intrastate movement. Effective January 20...
Goods and Services Tax : GSTN advises taxpayers to enable alternate mechanisms for e-Invoice and e-Waybill systems using multiple portals and APIs to ensur...
Goods and Services Tax : Extension provided for e-way bills expired on December 31, 2024, due to technical issues. Extended deadline to January 1, 2025, fo...
The CBIC has inserted Rule 138E in the CGST Rules which restricts generation of E-way bill by the taxpayer if the returns for a consecutive period of two months has not been furnished. Similarly, in case of composition taxpayers have not furnished the statement in FORM GST CMP-08 for two consecutive quarters. This rule has […]
Blocking/ Unblocking of EWB generation facility The taxpayers who have not filed GSTR 3B return for two consecutive tax periods, will now be blocked for EWB generation facility on EWB Portal. Thus taxpayers who have not filed their GSTR-3B return for the months of September, 2019 and for October, 2019, will be blocked for EWB […]
FAQs on Viewing Orders of Unblocking of E-Way Bill Generation Facility Unblocking of E-Way Bill Generation Facility Q.1 Why my GSTIN is blocked for E-Way Bill generation facility? Ans. Your GSTIN will be blocked for E-Way Bill generation facility, in case, you have failed to file Form GSTR-3B return for last two or more consecutive […]
Goods belonging to the petitioner, were detained for an alleged discrepancy noticed in respect of the E-way bill raised in connection with invoice. Discrepancy noticed is with regard to the value of the commodity.It is also the case of the detaining authority that the commodity in question was undervalued by the vendor by offering excessive discounts to the purchaser. Reasons shown, that are impugned in this writ petition, are not sufficient for the purposes of detaining the goods in terms of Section 129 of the CGST/SGST Act.
We are of the view that if the authorities under the AGST Act of the State of Assam are of the view that the appellants are required to be proceeded with or prosecuted under the AGST Act, it would be appropriate to invoke the provisions of section 67 of the AGST Act and proceed accordingly.
Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court) On the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any e-way bill system nor any other arrangement had been made […]
Hello friends greetings for the day, in this current article we will discuss the proposal which will be implemented in the coming months regarding blocking of e-way bill in case GSTR-3B is not filled for consecutive two months. Implementation will take a little bit of time but non-fillers should get worried about the consequences for […]
The user will be alerted while generating e-waybills in case the entered GSTIN has not filed the Returns for the past 2 successive months as this GSTIN will be blocked for generation of e-way bills .
E-Way Bill system will have a new feature of blocking/unblocking of the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN will be blocked for generation of e-way bill either as consignor or consignee.
Smeara Enterprises Vs State Tax Officer (Kerala High Court) In case of detention of goods, where the assessee had paid 10% of the remaining amount of tax in dispute, the recovery proceedings for the balance amount shall be deemed to be stayed. We find force in the above said contention. Subsection (7) of S.107 provides […]
