The GST council in its last meeting had recommended making the provisions of section 138(E)(b) applicable for larger taxpayers. Accordingly, The E-waybill facility will be blocked for taxpayers having aggregate annual turnover (AAT) of Rs. 5 Crores or more from 15th October 2020 if they have not filed their GSTR-3B returns for 2 successive tax periods. For example- if a taxpayer with AAT of Rs. 5 crores or more has not filed his GSTR-3B for the month of July and August 2020 then he ..
1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more. 2. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores. 3. Thus, if the GST..
Introduction E-waybill under GST is a document containing details or/and instructions relating to the shipment of a consignment of goods. The details include name of consignor, consignee, the point of origin of the consignment, its destination and distance to be travelled. Electronic Way Bill is a compliance wherein by way of a digital interface, the person causing the movement of goods uploads the relevant information prior to the commencemen..
Information to be furnished prior to commencement of movement of goods and generation of e-way bill [Rule 138]: 1. Applicability: Every Registered Person who Causes Movement of Goods of Consignment Value Exceeding Fifty Thousand Rupees: i. In relation to a Supply or ii. For reasons other than Supply or iii. Due to inward Supply from a Un-Registered Person, Shall before such commencement of such movement, furnish information relating to t..
What is E-WAY Bill? On every movement of goods, a person has to generated e-way bill. It is mandatory to issue e-way bill before transport of goods, if the value of such goods is more than INR 50,000. E-way bill can be generated on E-Way Bill Portal where they will get a unique number on generation of e-way bill. Before the issue of following notifications, validity of e-way bill was usually between 1 day and 2 days. Following are the notifications issued durin..
E-way Bill is a document mandated by Section 68 of the GST Act for the movement of goods of value exceeding Rs 50000. E-way bill can be generated on the E-way Bill Portal. ..
The government has given relaxations to GST taxpayers fee on late filing of GSTR-1 has been waived off. The validity of e-way bills has been extended and the restriction of ITC under rule36(4) will be cumulatively applicable for Feb to August...
We purchase cement from manufacturer to be delivered to third party on different destination. They issued tax invoice in our name and e way bill under transaction type' bill to- ship to. After that we issued tax invoice in the name of our party. Our query is weather after that we should generate e way bill, in transaction type 'bill from- deliver from' or e way bill not required at our e..
Recently NIC has hosted few FAQ on their website https://ewaybill.nic.in/ on blocking and unblocking of EWAY Bill...
A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:-1. If the GST returns fo..
On the GST Portal, there is an option of E-Way Bill for Citizens. For whom this option is useful?Let us understand which the help of a story.Mr. Hardik is the o..
1. Checking of duplicate generation of e-way bills bas..