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...
Traditionally an E-Way Bill is considered as a document issued by a carrier giving details relating to a shipment of consignment of goods, also the names of consignor and consignee, the points of origin and destination and in some cases the route. With igitalization the Electronic Way Bills have come into vogue.
As you are aware, taxpayers sending or receiving goods are required to generate e-way bill for such movement of goods, as provided in Section 138 of the CGST Rules, 2017. The e-way bill is to be necessarily generated for movement of goods in certain cases
26th GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01st June, 2018.
Change in E-Way Bill Rules vide notification no. 12/2018–Central Tax dated 07.03.2018 1. Transporter on behalf of registered person after taking authorization, may furnish information in part a of form GST EWB 01 2. Now , e-commerce operator or courier agency can furnish information in part a of form GST EWB 01 , after taking […]
138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
All States have joined the Government’s centralized e-way bill system for inter-State transport of goods by road under the GST regime. Accordingly, the Government, on the recommendations of the GST Council, appointed the 1st day of February, 2018, as the date from which the provisions of the e-way bill rules shall come into force for inter-State movement of goods.
Use of e-Way Bill ♠ e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance. ♠ Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN. ♠ Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar. ♠ Supplier/ Recipient/ […]
Brief About EWB: ♠ An e-way bill has to be prepared for every consignment where the value of the consignment exceeds Rs.50,000/- ♠ Where multiple consignments of varying values (per consignment) are carried in a single vehicle, e-way bill needs to be mandatorily generated only for those consignments whose value exceeds Rs.50,000/-. ♠ For multiple […]
E-way bill had been introduced in VAT regime at the different time in different states with different nomenclature. The intention behind introducing the e-way bill was to check movement of goods. Similarly, e-way bill will be introduced from 1st of February mandatorily across the country for interstate movement of goods.
E-way bill is a document which has details like name of consignor and consignee, their GSTIN numbers (if they are registered), description and value of goods in the consignment and transport details. E-way bill has to be generated before initiating the movement of goods, and the transporter needs to carry it along with invoice during […]
