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...
Mkc Traders and Another Vs State of U.P. (Allahabad High Court) A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the […]
E-way bill is applicable where any movement of goods value exceeding Rs 50000 is In relation to Supply, whether of taxable or non taxable goods, For reason other than Supply (Ex: -Branch Transfer within State, Job Work, Consignment, etc) and for Inward Supply from URD
The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice.
E Way Bill System with the Forthcoming changes in E-Way bill system dated 25-03-2019 & 23-04-2019 and consequences of not adhering to E-Way Bill norms The e Way Bill has been introduced as an anti-tax evasive mechanism that will help the government to plug in the leakage in revenue. It has substituted the Way Bill […]
This is with reference to the judgement of Ahmedabad High Court in case of M/s NEUVERA WELLNESS VENTURES PVT LTD dated 18-04-2019 whereby the court had given judgment basis the findings in the order passed without any reason assigned to it while issuing order. Hence, the order issued was not a speaking order and the […]
NEW CHANGES IN E-WAY BILL SYSTEM Recently, the e-way bill system has been empowered with various fruitful changes. The e-way bill system now would be empowered to auto calculate the route distance based on the PIN code; knowing the distance between two PIN codes; blocking of generation of multiple e-way bills based on the single […]
As per Rule 138E, if an assesse, who is a composition dealer has not filed GST returns for two consecutive tax periods, e-way bill can-not be generated for making supply to him. In case of assesses other than composition dealers, if they do not file their GST returns for a consecutive period of two months, e-way bill can-not be generated for making supply to him.
Kuntal A Parikh Vs Mr. Utkarsh Sharma (Gujarat High Court) Assistant Government Pleader for the respondents, supported the impugned order by submitting that admittedly the goods were not accompanied by Part-B of the E-way bills and hence, the second respondent was wholly justified in detaining the conveyance and goods. It was further submitted that as […]
Government has decided to restrict furnishing information in Part A of Form GST EWB – 01 for certain tax payers which is as under –For Composition Dealer (paying tax U/s 10 of CGST Act, 2017) – Non furnishing the return for two consecutive tax periods – Being person other than Composition Dealer – Returns for consecutive period of two months
Important Notification No. CT-22 has come on 23/04/2019 i.e. w.e.f. 21/06/2019 no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) will not be able to fill Part A of E way-Bill if he has not filed his two consequently returns of GST – i.e. If monthly then two months returns […]