Taxmann's GST E-Way Bill by Taxmann

1.1-5

E-WAY BILL FOR TRANSPORT OF GOODS

1.1 Background of e-way bill provisions 1 1.1-1 Position in respect of applicability of e-way bill provisions for movement of goods within the State 6 1.1-2 Relaxations given by some State Governments in respect of e-way bills 8 1.1-3 Common portal to upload details of e-way bills 11

portal 11

1.1-4 Register or enroll on the portal before you start using the EWB

Amendments made in

do not get

amended

bill portal 13 1.1-6 New tool

generation

bills

1-10-2018 13 1.1-7 Factor Authentication for e-Way Bill and e-Invoice System 13 1.1-8 Integration with e-invoice system and Single sign-on (SSO) 14 1.2 Generation of e-way bill 15

Who is required to generate Part A of GST EWB-01 15

Generation of unique number 17

17 PAGE I-5

registration on GSTIN Common portal

automatically

in e-way

for bulk

of e-way

w.e.f.

1.2-1

1.2-2

1.2-3 E-way bill to be generated for inter-State supply if aggregate value in conveyance exceeds Rs. 50,000Provision not effective from 1-4-2018

E-way bill even if value of consignment is below Rs. 50,000 in certain cases 19 1.2-5 Option to generate e-way bill even if value less than Rs. 50,000 19 1.2-6 Value of consignment in Part A to be inclusive of tax 19 1.2-7 Contents of Part A of e-way bill Form GST EWB-01 20

Display of only relevant document names in “Document Type” dropdown list based on the selected Transaction “Sub-Type” 21 1.2-9 Auto-population of State name based on the entered PIN code 23 1.2-10 Auto-population of Standard rates for tax 23 1.2-11 Additional fields for entering the invoice amount have been introduced w.e.f. 1-10-2018 24 1.2-12 Alert if total invoice value greater or lower than total of taxable value plus taxes plus charges 24 1.2-13 Alerting the generator of the EWB through SMS and pop-up, in case the total invoice value is more than Rs. 10 Crores 25 1.2-14 Transporter ID is made compulsory for generating Part A slip 25 1.2-15 Generation of ‘Part A Slip’ when supplier wants to transport goods himself 25 1.2-16 Multi-Vehicle option 26 1.2-17 Meaning of ‘line sale’ 26 1.2-18 Assignment of Part A of e-way bill by one transporter to another 26 1.3 ‘Bill to Ship to’ transactions 27 1.3-1 ‘Bill from - Dispatch from’ transactions 31 1.3-2 Moving goods in multiple vehicles under one invoice 31 1.3-3 Movement of new vehicles by driving them to destination 33 1.3-3A Movement of vehicle after sale made by dealer to Customer - E-way bill not required 33 1.3-4 If consignee refuses to take delivery of goods 33 PAGE CONTENTS I-6

1.2-4

1.2-8

FILLING OF PART B OF E-WAY BILL

GENERATION OF E-WAY BILL BY PORTAL

Inter-State movement of modes of conveyance, carrying goods or passengers or for repairs and maintenance is neither supply of goods nor services 34 1.3-6 Inter-State movement of rigs, tools and spares, and all goods on wheel like cranes 34

Extension of validity period of e-way bill 34

E-way Bill in case of intra-State movement of gold, precious stones, pearls, jewellery etc. and generation of e-way bills 35 2

1.3-5

1.3-7

1.3-8

2.1 Part B of the Form GST EWB-01 38 2.1-1 Filling of Part B by transporter or both Part A and Part B by transporter 39 2.1-2 Verification of vehicle number in EWB portal 39 2.1-3 Transport of goods by railways, air or vessel 39 2.1-4 Part B of e-way Bill for transport of parcels in railways to be filled in by registered leaseholder 40 2.2 When Part B is not required to be filled in 41 3

3.1 Generation of e-way bill after Part A and Part B are filled in 42 3.1-1 Validity period of e-way bill will be counted by portal on basis of PIN Code from April 2019 42 3.2 Validity of e-way bill generated 43 3.2-1 Verification of authenticity of e-way bill 45 3.3 Procedure by transporter after generation of e-way bill 45 3.3-1 Cancellation of e-way bill 46 3.3-2 Radio Frequency Identification Device (RFID) by specified transporters 46 3.3-3 Documents and devices to be carried by a person-incharge of a conveyance 46 3.3-4 Tax Invoice or bill of supply to accompany transport of goods when e-way bill not required 47 PAGE I-7 CONTENTS

OTHER PROVISIONS RELATING TO E-WAY BILL

3.3-5 Invoice Reference Number (IRN) can be obtained by supplier electronically 47 3.4 Intimation of acceptance of details by recipient/supplier 48 4

Transport of goods for which e-way bill is not required 50

Goods for which e-way bill not required as per Annexure to rule 138(1) 52 4.2-1 Transport of motor vehicle after sale is transfer of used personal effects and e-way bill is not required 53 4.3 Other provisions relating to e-way bill 53 4.4 Storing goods in godown of transport after goods reach destination 54 5 ROAD CHECKS AND VERIFICATION OF DOCUMENTS AND CONVEYANCES 5.1 Background 55 5.1-1 Inspection and verification of goods during road checks 56 5.1-2 Transporter can upload details if vehicle detained for more than 30 minutes 56 5.1-3 Procedure for road checks 56

Penalty for transporting goods without valid documentsProvisions w.e.f. 1-1-2022 59 5.2-1 Procedure for imposition of penalty 64 5.2-2 Disposal of perishable, hazardous and depreciable seized goods 66 5.2-3 Distinction between detention, seizure and confiscation 67 5.3 Procedure for sale of goods or conveyance detained or seized in transit for recovery of penalty 67 5.4 Confiscation of goods or conveyance and levy of penalty 69 5.4-1 Confiscation of conveyances 71 5.4-2 Confiscation does not prevent imposition of other punishment 72 PAGE CONTENTS I-8

4.1

4.2

5.2

No penalty if bona fide mistake or default due to reasons beyond control 72 5.5-1 Penalty of only Rs. 1,000 for minor mistakes in e-way bill 76 5.5-2 Is it worth going to High Courts with writ petition? 78 5.6 Penalty for transporting goods without valid documentsProvision upto 1-1-2022 79

Passing of order after seizure or provisional releaseProvisions upto 1-1-2022 80 5.6-2 No ITC of tax paid after road check under section 129 81 5.7 IGST Act relevant in case of inter-State transport 82 6 CASE LAW IN RESPECT OF DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCE IN TRANSIT 6.1 Huge litigation on issue relating to road checks 83 7 TAX INVOICE 7.1 Tax invoice or delivery challan during transport of goods 119 7.2 Invoice for supply of goods or services or both 119 7.2-1 Revised Invoice is also a ‘tax invoice’ 119 7.2-2 Supplementary invoice is Debit Note 119 7.2-3 Supplier 120 7.2-4 Recipient 120 7.2-5 Tax invoice may not be issued if value less than Rs. 200 121 7.3 Tax Invoice in respect of goods 121 7.3-1 Removal - Meaning 121 7.3-2 Tax Invoice or bill of supply to accompany transport of goods when e-way bill not required 121 7.3-3 Invoice-cum-Bill of supply 121 7.3-4 Compulsory preparation of e-invoice 122 PAGE I-9 CONTENTS

5.5

5.6-1

7.6

7.7

DELIVERY CHALLAN

7.3-5 Generation of e-way will or Part A of e-way bill along with or after generation of IRN 125 7.4 Tax Invoice in case of continuous supply of goods 125 7.5 Tax Invoice when goods sent on approval basis 125

Invoice for

goods

knocked down condition in more than one consignments 126

Removal in separate consignments does not mean that ‘parts’ are removed 126

transportation of

7.6-1

If tax invoice could not be issued at the time of removal 127 7.8 Tax invoice of goods transport agencies 127 7.9 Ticket issued in case of passenger transportation service is tax invoice 128 7.10 Issue of revised invoices for goods sold during period prior to registration 128 7.11 Contents of tax invoice 128 7.11-1 Signature on the tax invoice not required on electronic invoice or digital signature 131 7.12 Relaxation is giving HSN code or accounting code of service 132 7.12-1 Quick Response (QR) Code on tax invoice 133 7.12-2 Compulsory preparation of e-invoice 134 7.13 Marking on invoices for exports or supplies to SEZ 138 7.14 Consolidated daily tax invoice when sale to unregistered person 138 7.15 Marking on invoice and number of copies of invoice 138 7.16 Amount of tax to be indicated in tax invoice and other documents 139 7.17 Information of serial numbers on monthly basis 139 7.18 Invoice issued after suppression of facts, fraud, seizure and confiscation 139 8

Delivery challan instead of tax invoice for transportation of goods in some specific circumstances 140 8.1-1 Delivery challan to be in triplicate 141 PAGE CONTENTS I-10

8.1

BILL OF SUPPLY WHEN NO

8.2 Delivery challan for sending goods for job work 141 8.3 Delivery Challan and Tax Invoice when goods sent on approval basis 143 9

TAX INVOICE IS REQUIRED 9.1 Bill of supply when no tax invoice is required 144 9.1-1 No Bill of supply for small value goods and services 144 9.1-2 Invoice-cum-Bill of Supply 144 9.2 Contents of Bill of supply 145 9.2-1 Tax invoice or other document under other Act acceptable 146 10 GST ON GOODS TRANSPORT SERVICE 10.1 Service of transportation of goods 147 10.1-1 Multimodal transportation of goods 147 10.1-2 Transportation of goods other than multimodal transportation or other than by road, air or water 148 10.1-3 Supporting services in transport 148 10.1-4 Toll charges for access to road or bridge is exempt from GST but not annuity 149 10.2 Goods transport by road 150 10.2-1 Meaning of ‘Goods Transport Agency’ (GTA) 154 10.2-2 Courier agency 154 10.2-3 Rate of GST w.e.f. 18-7-2022 155 10.3 Reverse charge in respect of GTA services 156 10.3-1 Mere bill is not consignment note 158 10.3-2 Exemption to service provided to Government etc. even if they are registered under GST for TDS purposes 159 10.4 Whether SGST and CGST is payable of IGST payable under reverse charge if transporter is from out of State 159 I-11 CONTENTS PAGE

10.5 Service provided by person who does not issue consignment note is not taxable 159 10.5-1 Charging freight in invoice is not GTA service 162 10.6 Input Tax Credit of GST paid on GTA service is available to recipient 162 10.7 Exemptions in respect of goods transport of specified goods 162 10.7-1 Exemption to supply of services to transit cargo to and from Nepal and Bhutan 163 10.7-2 Services provided to unregistered person are exempt except services supplied to factory, society etc. 164 10.8 Service of giving Vehicles on time basis or hire to GTA and others 164 10.9 GST on outward freight charged in tax invoice in case of FOR contracts 166 10.10 Tax Invoice of Goods Transport Agencies 166 10.11 Service of arranging trucks to GTA for Commission is service as agent under heading 9967 167 10.12 Transport of goods by rail 167 10.12-1 Service of specified goods transport by vessel or rail within India exempt 167 10.13 Water transport service of goods 167 10.13-1 Exemption to transport of goods by inland waterways 168 10.13-2 Service of specified goods transport by vessel or rail within India exempt 168 10.13-3 Inward ocean freight from out of India 168 10.13-4 Reverse charge on inward ocean transport from out of India 168 10.13-5 Inward ocean transport from out of India 169 10.13-6 Outward ocean freight in CIF contracts taxable w.e.f. 1-10-2022 169 10.14 Air transport service of goods 170 10.14-1 Outward air freight in CIF contracts taxable w.e.f. 1-10-2022 171 10.15 Cargo handling services 171 PAGE CONTENTS I-12

EXEMPTED FROM TAX FOR WHICH E-WAY BILL IS NOT REQUIRED

EXEMPTION TO INTRA-STATE SUPPLY OF HEAVY WATER AND NUCLEAR FUELS FALLING IN CHAPTER 28 BY THE DEPARTMENT OF ATOMIC ENERGY TO THE NUCLEAR POWER CORPORATION OF INDIA LTD.

EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT

RELEVANT

OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 175 E-WAY BILL RULES 180 GOODS

211

APPENDICES

SECTIONS

233

RUN CANTEENS AND SUPPLIES OF GOODS BY CSD 234 ELECTRONIC WAY BILL 235 FAQs ISSUED ON E-WAY BILL PORTAL 245 USING E-WAY BILL SYSTEM - USER MANUAL FOR TAXPAYERS 270 NOTIFICATIONS OF STATE GOVERNMENTS GRANTING EXEMPTIONS FROM PROVISIONS OF E-WAY BILL 335 PROCEDURE FOR ROAD CHECKS 358 STORING GOODS IN GODOWN OF TRANSPORT AFTER GOODS REACH DESTINATION 386 NOMINAL PENALTY OF ONLY RS. 1000 FOR MINOR MISTAKES IN E-WAY BILL 388 CHANGES MADE IN E-WAY BILL SYSTEM W.E.F. 1-10-2018 390 COMMON ENROLMENT FOR GSTIN REGISTERED TRANSPORTERS AVAILABLE, W.E.F. 19-6-2018 395 MULTI VEHICLE OPTION FOR E-WAY BILL W.E.F. 29-9-2018 397 EWB GENERATION TOOL AND ATTRIBUTES AND JSON SCHEMA FOR E-WAY BILL BULK GENERATION 402 ENHANCEMENTS IN E-WAY BILL SYSTEM 403 E-WAY BILL PROJECT - JOURNEY OF FOUR YEARS 404 BLOCKING/UNBLOCKING OF E-WAY BILL GENERATION 412 PAGE I-13 CONTENTS

The portal generates e-way bill after both Part A and Part B are filled in.

Following details will be auto filled in by portal after Part A and Part B.

E-way Bill No. -

E-way Bill Date -

Generator - supplier, recipient or transporter. Seems these details are to be filled in when Part A is filled in.

Valid form -

Valid until -

Validity upto midnight - The e-way bill will be valid upto midnight on last day - Explanation 1 to rule 138(10) of CGST Rules.

Part A of e-way bill requires PIN Code of place of dispatch and place of delivery. On this basis, the Portal will auto-calculate distance between place of dispatch and place of delivery and will

42 3

calculate the validity period of e-way bill. The e-way bill system will calculate and display motorable distance. This distance can be changed by user upto 10% e.g. if system calculates distance as 655 KM, use can increase it upto 720 Km (655 + 65).

If PIN Code of source and destination is same, user can enter distance upto 100 Km - amendment made in April 2019.

User can know distance between source and destination by going to ewaybillgst.gov.in, go to ‘Search’ and click on ‘PIN to PIN distance’.

An e-way bill or a consolidated e-way bill generated shall be valid as follows, for normal cargo – (1) Upto200 Km – one day (2) One day for every 200 Km or part after first 200 Km [rule 138(10) of CGST Rules amended on 1-1-2021. Earlier, the validity period was 100 Km per day]

In case of over dimensioned cargo, or multimodal shipment in which at least one leg involves transhipment by ship, an e-way bill or a consolidated e-way bill generated shall be valid as follows - (1) Upto 20 Km - one day (2) One day for every 20 Km or part after first 20 Km [rule 138(10) of CGST Rules amended w.e.f. 28-6-2019].

Commissioner can extend validity - The Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein - first proviso to rule 138(10) of CGST Rules. It seems some general relaxations may be given for some specified goods.

Meaning of ‘relevant date’ for purposes of rule 138(1) - The “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill - Explanation 1 to rule 138(10) of CGST Rules.

Meaning of ‘Over Dimensional Cargo’ - The expression “Over Dimensional Cargo” shall mean a cargo carried as a single indi-

43 VALIDITY OF E-WAY BILL GENERATED Para 3.2

visible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 - Explanation 2 to rule 138(10) of CGST Rules.

Extension of validity period of e-way bill if validity expiredUnder circumstances of an exceptional nature, including transhipment, if the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of form GST EWB-01, if required [second proviso to rule 138(10) of CGST Rules].

The validity of e-way bill may be extended within eight hours from the time of its expiry [third proviso to rule 138(10) of CGST Rules inserted w.e.f. 28-6-2019] [really the validity of e-way bill is upto midnight. Hence, transporter will have to keep his office open in night for this purpose. Otherwise e-way bill will expire by 8 AM, even before office opens !].

Fresh generation of e-way bill if validity expired - Under circumstances of an exceptional nature, if the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of form GST EWB-0, if required [second proviso to rule 138(10) of CGST Rules].

It is not clear who is to determine that the circumstances are of an exceptional nature.

General Extension in case of e-way bills where validity expired during lock down due to Corona virus -Where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020. - - Where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020 the validity of such e-way shall be deemed to have been extended till the 30th day of June, 2020- Notification No. 35/2020-CT dated 3-4-2020 amended on 9-6-2020.

Para

GENERATION OF E-WAY BILL BY PORTAL 44

3.2

Authenticity of E-way Bill can be verified by entering EWB No. EWB date, Generator ID and Doc No. in the search option of EWB portal. This seems to be difficult.

Simple solution seems to be through SMS by sending EWBVER <EWB_NO>to the mobile number 77382 99899 (For example EWBVER 120100231897).

The procedure to be followed by transporter is as follows –E-way bill to accompany goods - E-way bill in electronic or physical form must accompany the goods.

No need to carry physical copy of invoice if e-invoice with QR code is produced for verification by officer - There is no need to carry the physical copy of tax invoice in cases where invoice has been generated by the supplier in the manner prescribed under rule 48(4) of the CGST Rules and production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice - CBI&C circular No. 160/16/2021-GST dated 20-9-2021.

Transshipment of goods to another conveyance - Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in form GST EWB-01 [rule 138(5) of CGST Rules].

Multiple consignments in one conveyance - After e-way bill has been generated in accordance with the provisions of rule 138(1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in form GST EWB-02 may be generated by him on the common portal prior to the movement of goods [rule 138(6) of CGST Rules].

45 PROCEDURE BY TRANSPORTER Para 3.3

If an e-way bill has been generated under the rule 138 of CGST Rules, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, within 24 hours of generation of the e-way bill - rule 138(9) of CGST Rules. Thus, if there is accident to truck, the driver should first rush to cancel e-way bill before sending injured persons to hospital and even before informing police and owner of vehicle about accident !

An e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B [proviso to rule 138(9) of CGST Rules].

It is not clear what would be the consequences if the transport is unable to cancel the e-way bill.

The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device (RFID) prior to the movement of goods [rule 138A(4) of CGST Rules].

The person in charge of a conveyance shall carry— (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner [rule 138A(1) of CGST Rules].

Rule 138A(1)(b) shall not apply for transport of goods by rail or air or vessel [proviso to rule 138A(1) of CGST Rules]. Thus, for

Para 3.3 GENERATION OF E-WAY BILL BY PORTAL 46

transport by rail, air or vessel, copy of e-way bill is not required to be carried.

The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rule 46, 46A or 49 of CGST Rules in a case where such person is not required to carry an e-way bill under CGST rules - rule 55A of CGST Rules inserted w.e.f. 23-1-2018.

Where tax invoice or Bill of Supply is not required, Delivery Challan should accompany the goods.

Even when e-way bill is required, tax invoice or bill of supply or delivery challan should accompany the goods.

In case, invoice is issued in the manner prescribed under rule 48(4) [e-invoice], the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice - Rule 138A(2) of CGST rules as substituted w.e.f. 30-9-2020.

Earlier, the rule was reading as follows - A registered person (supplier) may obtain an Invoice Reference Number (IRN) from the common portal by uploading on the portal, a tax invoice issued by him in form GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading [rule 138A(2) of CGST Rules as existing upto 30-9-2020].

If such IRN is obtained, it is not necessary for transporter to carry physical copy of tax invoice, unless specifically ordered under rule 138A(5) of CGST Rules.

No need to carry physical copy of invoice if e-invoice with QR code is produced for verification by officer - There is no need to carry the physical copy of tax invoice in cases where invoice has

47 PROCEDURE BY TRANSPORTER Para 3.3

been generated by the supplier in the manner prescribed under rule 48(4) of the CGST Rules and production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice - CBI&C circular No. 160/16/2021-GST dated 20-9-2021.

Commissioner can require that physical copy of tax invoice of delivery challan should be carried - Even if rule 138A(1)(b) of CGST Rules enable dispensing with carrying physical copy of tax invoice, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-(a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply [rule 138A(5) of CGST Rules]

Auto population of information in part A if IRN obtained - If the registered person uploads the invoice under rule 138A(2), the information in Part A of form GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in form GST INV-1 [rule 138A(3) of CGST Rules].

The details of part A of e-way bill generated under rule 138(1) shall be made available on common portal, to the following –

(a)to recipient, if he is registered, if the information was uploaded by supplier,

(b)to supplier, if he is registered, if the information was uploaded by recipient.

The supplier/recipient shall communicate his acceptance or rejection of the consignment covered by the e-way bill [rule 138(11) of CGST Rules].

Where the recipient referred to in rule 138(11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods, whichever is earlier, it shall be

GENERATION OF E-WAY BILL BY PORTAL 48

Para 3.4

deemed that he has accepted the said details [rule 138(12) of CGST Rules].

This seems a risky proposal. In any case, this is not conclusive evidence about receipt of goods. The supplier/recipient can any time prove that the consignment does not belong to him.

Note that the communication is not of receipt of goods by recipient (consignee) or supply of goods by supplier but only acceptance of details as contained in the e-way bill. What it really means that his acceptance that the goods are meant for him only and his name, as recipient, is not false or incorrect.

49 INTIMATION OF ACCEPTANCE OF DETAILS BY RECIPIENT Para 3.4

GST E-Way Bill

AUTHOR : V.S. DATEY

PUBLISHER : TAXMANN

DATE OF PUBLICATION : APRIL 2024

EDITION : 12TH EDITION

ISBN NO : 9789357789288

NO. OF PAGES : 428

BINDING TYPE : PAPERBACK

Rs. 1245 | USD 17

Description

This book presents a comprehensive and updated analysis of all aspects of the GST E-Way Bill, presented in an easy-to-understand format, enriched with relevant Case Laws. The book also includes practical examples and FAQs to aid in better understanding and application of the rules.

This book is designed for tax professionals, business owners, and students; this edition serves as a helpful resource for understanding the intricacies of GST in goods transportation.

The Present Publication is the 12th Edition | 2024 and has been updated till 05th April 2024. This book is authored by V.S. Datey & incorporates the following:

u E-Way Bill for Transport of Goods

u Filling of Part B of the E-Way Bill

u Generation of E-Way Bill by the Portal

u Other Provisions Relating to E-Way Bill

u Road Check and Verification of Documents and Conveyances

u Case Laws in Respect of Detention, Seizure, and Release of Goods and Conveyance in Transit

u Tax Invoice

u Delivery Challan

u Bill of Supply when no Tax Invoice is Required

u GST on Goods Transport Service

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