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...
Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court) In so far as the present case is concerned, the document at Annexure -A series would confirm that the goods were tax paid and thus the exercise had to be regulated under the provisions of Section 129(1 )(b) which provides for a lenient […]
Central Goods and Services Tax (Fifth Amendment) Rules, 2019- Inserted Rule 4A related to Issue of E-Ticket by Multiplexes, Inserted Rule 83B- Surrender of enrolment of goods and services tax practitioner, Inserted New Form GST PCT-06- Application For Cancellation Of Enrolment As Goods And Services Tax Practitioner, Form GST PCT-07- Order Of Cancellation Of Enrolment […]
In this article we are going to discuss What is E-Way Bill, When it is required to be issued, Who can issue it, and when it is not required to be issued. What is E-Way Bill? E-Way bill refers to the Electronic way Bill. It is a document required to be carried by the transporters […]
Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of Gujarat, the vehicle was […]
CBIC has postponed the date of applicability of Rule 138E to 21st day of August, 2019 from existing 21st day of June, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be Restriction on furnishing of information in PART A of FORM GST […]
The Government had inserted the Rule 138E vide Notification 74/2018 Central tax Dated 31st December 2018. Subsequently CBIC had notified 21 June 2019 as the commencement date for provisions of CGST Rule 138E, vide CBIC Notification 22/2019 Central Tax dated 23rd April 2019. The purpose of this rule is to ensure timely compliance by GST […]
No E-way bill, If GST returns not furnished for last two months- w.e.f. 21-06-2019 A new rule 138E, inserted by the Govt of India vide Notification no. 74/2018 – Central tax, dated 31st December, 2018, which are reproduced for your reference. “138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding […]
1. If the GST returns for the last 2 months have not been furnished by the regular dealer or 2. If the GST returns for last 2 quarters have not been furnished by the composition dealer Then HE WILL NOT BE ALLOWED TO GENERATE E-WAY BILL ON THE GST-E-WAY BILL PORTAL.
Applicability of E-way bill procedure and details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling as per Section 97 of the CGST/TNGST Act 2017.
In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, […]
