In a dispute concerning e-waybill, recently Hon'ble Gujarat High Court ruled in favor of taxpayer in the case of Dhabriya Polywood Limited Vs Union of India. In this case, everything was correct like invoice, e-way bill etc. except a small mistake of selecting wrong ODC type of vehicle in the e-way bill. Just for this error, the vehicle was detained by the tax authorities. The taxpayers had also written to authorities to clarify the mistake but of no avail. The taxpayer had to file a writ pe..
After the introduction of GST in India in 2017, the government introduced a new electronic way bill system in the Country called E-Way bill. Earlier there was system of decentralised gate pass system particular for every state. A way bill is documents carried by the transporter of the goods while making the movement of the goods from one place to another either on the instruction of the consignor or some other person. The receipt contains the details of the consignor, consignee, details..
Electronic Way Bill (E-Way Bill) is a document generated on the GST Portal evidencing the shipment of goods and include name of consignor, name of consignee, place of origin and destination. It is a compliance mechanism wherein digitally the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. 1. Objectives To prevent evasion of tax To obtain hassle free movement of goods across..
Introduction Any large retail trader (goods) falling within the turnover range of Rs. 50-500 crore (or more) would have to comply with the following: Real time E-invoice instead of tax invoice (B2B, SEZ) Real time E-invoice - credit note/debit note (B2B, SEZ) Tax invoice (B2C) Bill of Supply (B2C & B2B) B2C - Dynamic QR code for 500 cr + entities E-way bill compliance against movement of goods Delivery Challan for certain movements GST returns - 1, 3B, 9 & 9C ITC..
I have compiled this article to discuss a critical radical change that is happening in the E-waybill GST Regulatory Framework. I have used these two words "Critical" and "Radical" together because of the nature of this change and how a small change can have a huge impact on every business sector. What is the norm as of now? Before I talk about the upcoming change, it is important to understand the current provisions and the legal process that takes place whenever a t..
1. E-Way Bill E-Way Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in. Under GST, transporters should carry an eWay Bill when moving goods from one place to another when certain conditions are satisfied. Alternatively, Eway bill can also be generated or canc..
1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138 E (a) and (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 return in Form GSTR-3B / statement in CMP-08, for consecutive two tax periods or more, whether Monthly or Quarterly. 2. The blocking of EWB generation facility has now resumed on the EWB portal for ..
GSTN Advisory on Blocking of E-Way Bill (EWB) generation facility to resume post 15th August, 2021 Recently GSTN has issued an advisory that non filing of GST Returns may lead to blocking of E-Way Bill a facility. The blocking of this facility was kept on hold due to ongoing pandemic and same is set to return from 15th August 2021. Below is the summary of such change - 1. The facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (..
1. As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (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 return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more. 2. The government has now decided to resume the blocking of EWB generation facility on the EW..
The author in this article has covered the following points as mentioned below Why E way bill is required? What is an E Way Bill? When should E-Way bill be generated? What If supply is Intrastate? Who has to generate E-Way Bill? Does E-Way Bill to be generated even if Value less than 50000? How many E-Way bill to be issued in case of Bill To Ship To model? What details to be furnished in E-Way bill? What is Form GST EWB-02? What is Validity of E-Way Bill? What E-Way bil..
Sec 68 of CGST Act 2017 read with rule 138 A way bill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior t..
WEEKLY UPDATE OF GST Recommendations by 43rd GST Council Meeting CBIC issues Guidelines on Cancellation of GST Registration E-Way Bill: Rule 138E - Restriction on furnishing of information in Part A of Form GST EWB-01 Recent AAR & Judicial Decisions 1. Recommendations by 43rd GST Council Meeting (A) Exemption for Services The Council proposed that services provided by way of examination including entrance examination, where the fee is charged for such examina..
It is witnessed that there is a surge in Vehicle detention cases under GST in the past few months. The Finance Act 2021 also amended Section 122 and Section 129 by which it is understood that movement of goods under GST would become all the more stricter. However various Court decisions in the GST Era lay down certain important Principles and Precedents which taxpayers can take shelter under. These Courts Decisions lay down various disciplines which the Department should generally keep in mind b..
A total of 180.34 Crores of e-Way Bills have been generated in last 3 years E-way Bill system helped government to facilitate monitoring of the movement of essential commodities and medical supplies, during lockdown necessitated by COVID-19 pandemic E-Way Bill System under GST regime has achieved a new milestone of generation of 7.12 Crores E-way Bills in the month of March 2021. This is the highest number of e-way bills generated in any month during last three years’ journey of E-Wa..
The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 138 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules"), w.e.f. January 1, 2021, in following manner: • The validity of e-way bill under Rule 138(10) of the CGST Rules has been amended, according to which the e-way bill will now be valid for 1 day for every 200 km of travel, as against 1..
The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020 Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending, inter alia, Rule 138E of the Central Goods and Services Tax Rules, 2017 ("CGST Rules") in following manner: · Clause (b) - words "two months" replaced with "two tax periods"- If a registered person other than a person paying tax ..
Electronic-way bill or an e-way bill is a document introduced under GST (Goods and Services Tax) guidelines that has to be generated in case a business wants to ship or transport goods that are worth more than INR 50,000 within the state or interstate. To be precise, it is a number given to every consignment that is supposed to get transported to another place within the country. The document has to be presented to the concerned authorities before the goods are in the process of being shipped..
National Informatics Centre e-way bill Project Generation of E-way Bills by Transporters for e-invoices e-Invoice is launched on 1st Oct 2020 successfully for the tax payers having annual turnover more than Rs. 500 Crores. More than 33000 tax payers have accessed this system and generated more than 1250 Lakhs of IRN from the NIC portal, as on date. On average, 18 Lakh IRNs are generated daily. The NIC system is geared up to take the load of the tax payers, with annual turnover more than Rs ..
1. Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier. 2. Document Nos. are case sensitive for e-Waybill generation. 3. In the Bulk Upload, if the Pin-to-Pin distance is not known, distance may be passed as zero. The system will automatically populate the distance, if available. However, if the distance is not available then error is returned. For such cases, user has to pass the distance. 4. If Pin code does not exist in the EWB ..
How can I file an application for Unblocking of E-Way Bill Generation Facility? To file application for Unblocking of E-Way Bill Generation Facility, perform following steps: A File application for Unblocking of E-Way Bill Generation Facility. B Open the Application's Case Details screen by searching for your filed Application in My Applications page or from View Additional Notices/Orders page. ..