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 : A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even pro...
Goods and Services Tax : Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under GST law. Such ...
Goods and Services Tax : The High Court held that imposing a large penalty for an expired E-way bill was unjustified when the goods were meant for export. ...
Goods and Services Tax : Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the C...
Goods and Services Tax : This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value ...
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 case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay. The court quashed the order...
Goods and Services Tax : The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The app...
Goods and Services Tax : The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and tra...
Goods and Services Tax : F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple petitions through a common jud...
Goods and Services Tax : The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier can...
Goods and Services Tax : The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that non-supply tra...
Goods and Services Tax : Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject to specific docu...
Goods and Services Tax : GSTN introduces E-Way Bill 2.0 on July 1, 2025, for enhanced inter-operability, ensuring service continuity and cross-portal funct...
Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....
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...
E-way bill is an electronic document generated on the GST portal evidencing movement of goods. The common portal for generation of e-way bill is https://E-waybillgst.gov.in. As per Section 68 of the Central Goods and Services Tax Act, 2017 (CGST Act) the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs 50,000/-
1st April has become a land mark date in the GST journey, I not because it is April Fools day but it marks the advent of e-way bills in the country under the GST regime, a tool to check tax evasion and bring in operational efficiency so far as taxpayers and logistics management is concerned.
Finally from 1st April E-way Bill for Inter-state movement of goods( location of the supplier and place of supply are in diffierent states ) has become mandatory. However , for Intra-state movement of goods(location of the supplier and place of supply within same state) eway bill is going to be rolled out from 1st May, 2018.
Order/2018-State Tax- Designate the certain Joint Commissioner as ‘Empowered Officer’ for implementation of E-way Bill. The powers and duties assigned or delegated under this order shall be exercised within their jurisdiction subject to conditions and restrictions as the Commissioner may impose from time to time.
Commissioner of State Tax, Maharashtra, hereby with effect from 1st April 2018 pleased to delegate powers and duties to Assistant Commissioner related to E-way Bill implementation.
Commissioner of State Tax, Maharashtra, hereby with effect from 1st April 2018 pleased to delegate power and duties to Deputy Commissioner related to E-way Bill implementation.
Mobile E-Way Bill is a mobile SMS based generation of e-way bill. This is meant for small tax payers, who may not have IT systems and may not have large number of transactions for e-way bill generation in a day. This can also be used by the tax payers to generate e-Way Bill, in the emergency cases like night, for the urgent movement of transactions.
In its 24th and 25th GST Council meeting, the GST Council announced that the facility for generation, modification and cancellation of e-way bills is being provided on trial/ voluntary basis on the portal ewaybill.nic.in. The E-Way Bill Rules 138 & 138A notified vide Notification No. 27/2017-Central Tax, dated 30.08.2017
On day-1, total of 2.59 lakh e-Way Bills were generated on the e-way bill portal. Till 2:00 pm today, 2,04,563 e-way bills have been generated. A total of 11,18,292 taxpayers have registered on e-Way Bill Portal till date. Further 20,057 transporters have enrolled themselves on the e-Way Bill Portal.
E-way bill provision of GST, first introduced on 1 February 2018 was initially made mandatory for inter-state transportation of goods, having consignment value of more than Rs. 50,000 through road, railways, airways and vessels.
