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...
GSTN introduces E-Way Bill 2.0 on July 1, 2025, for enhanced inter-operability, ensuring service continuity and cross-portal functionality for taxpayers.
Allahabad High Court rules non-filling of E-way bill Part-B, without tax evasion intent, does not attract Section 129 penalty, citing judicial precedents.
Allahabad High Court orders release of goods seized for lack of e-way bill, prioritizing invoice presence and seller’s claim, referencing Section 129(1)(a) of the CGST Act.
Calcutta HC rules technical error in e-way bill leading to wrong vehicle number is not a basis for a writ petition when an alternate remedy is available.
Allahabad High Court upholds penalty, affirming that a valid e-way bill is mandatory for goods movement post-April 2018 amendment to UPGST Rules.
Allahabad High Court sets aside penalty under UP GST Act for non-filling e-Way Bill Part B, citing lack of tax evasion intent and technical error.
The GST E-Way Bill system requires electronic documentation for goods movement exceeding ₹50,000, detailing rules for generation, validity, and exemptions to ensure compliance.
Allahabad High Court rules that only downloading Part A of the e-way bill without completing Part B doesn’t absolve GST liability.
The e-way bill (EWB) mechanism is a pivotal element in the GST regime, designed to track the movement of goods and curb tax evasion. While it has simplified inter- and intra-state transport documentation, non-compliance—intentional or inadvertent—can attract hefty penalties, including up to 200% of tax payable under Section 129 of the CGST Act, 2017. Based […]
Calcutta High Court sets aside GST penalty for goods detention, finding no evidence of tax evasion or misclassification by the appellant.
