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Eway Bill

GST Alert- Eway bill blocking from 15th October,2020

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 ..

Posted in articles |   2 comments |   1966 Views

Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Crore after 15th October, 2020

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..

Posted in news |   1 comments |   698 Views

E-way Bill under GST | E-way Bill generation Process and Rules

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..

Posted in articles |   2 comments |   4263 Views

What is E way bill under GST?

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..

Posted in articles |   1130 Views

Changes in Validity Period of E-way Bill during COVID-19

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..

Posted in articles |   1 comments |   524 Views

What is E-way Bill under GST?

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. ..

Posted in articles |   690 Views

Relief taxpayers for e-way bill and ITC during lockdown

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...

Posted in articles |   521 Views

e way bill

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..

Posted in forum |   2 comments |   73 Views

FAQ by NIC on Blocking of EWay Bill Facility

Recently NIC has hosted few FAQ on their website on blocking and unblocking of EWAY Bill...

Posted in articles |   1357 Views

No Eway bill w.e.f. 21st June 2019, if GST returns of last 2 months are pending

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..

Posted in articles |   949 Views

EWay bill option for moving Goods without GST number

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..

Posted in articles |   37 comments |   9593 Views

Enhancement in the Eway bill portal from 16th Nov

1. Checking of duplicate generation of e-way bills bas..

Posted in articles |   2610 Views

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