GST E-Way Bill – Taxmann

Description

On the substantive law, procedure, and field-level practice, the book covers:

• Architecture of the Regime
  • Common portal and second portal, registration, enrolment, citizen mode, sub-user roles up to 10 per place of business, and bulk generation through JSON, Offline Tool, Mobile App, SMS, GSP and site-to-site API for high-volume taxpayers
• Thresholds and Valuation
  • The ₹50,000 consignment-value rule under Rule 138(1), the optional aggregate-value rule under Rule 138(7), mandatory cases irrespective of value (handicrafts, inter-State job-work, intra-State gold and precious stones), and RSP-based valuation for tobacco products effective 1-2-2026
• Generation Mechanics
  • Part A and Part B, the 15-day window on Part-A upload, transporter ID, Part-A slip, multi-vehicle option, line sale, transporter-to-transporter assignment, e-commerce and courier authorisation, and the mandatory HSN-of-goods rule for job-work consignments
• Special Transactions
  • ‘Bill to/Ship to’ and ‘Bill from/Dispatch from’ patterns, multiple vehicles under one invoice, movement of new vehicles by driving, refusal of delivery by consignee, inter-State movement of conveyances for repairs, ‘all goods on wheel’ like cranes, and DTA-to-SEZ supplies
• Validity and Extension
  • 200 km/day for normal cargo and 20 km/day for ODC and ship-leg multimodal, midnight expiry rule, PIN-code auto-calculation with ±10% tolerance, the eight-hour pre-/post-expiry extension window, and the 360-day extension cap
• Cancellation and Verification
  • 24-hour cancellation window, bar on cancellation post-Rule 138B verification, and authenticity check via portal search or SMS code ‘EWBVER <EWB_NO>’ to 77382-99899
• Documents and Devices in Conveyance
  • Invoice/bill of supply/delivery challan, e-way bill physically or via RFID, the 20-9-2021 IRN-QR-code dispensation from carrying physical invoice, and RFID embedment for specified transporter classes
• Exemptions
  • The Annexure to Rule 138(14), GST-exempt goods, State-notified intra-State exemptions, sold motor vehicles as used personal effects, empty cargo containers, and weighment movement within 20 km
• Blocking and Unblocking under Rule 138E
  • Triggers (GSTR-3B default for two periods, GSTR-1/CMP-08 default, suspension or cancellation under Rule 21A or 21(2A)), EWB-05 application, EWB-06 order with personal hearing, and continued validity of e-way bills already in transit
• Road Checks
  • Interception under section 68(3), MOV-01 to MOV-05 sequence, the 24-hour upload of physical verification report, the 30-minute transporter-grievance rule, and the distinction between detention, seizure and confiscation
• Section 129 Penalty Regime (post 1-1-2022)
  • 200% of tax where owner comes forward, 50% of value or 200% of tax (whichever higher) where owner does not, 2% of value or ₹25,000 (whichever lower) for exempted goods, ₹1 lakh for conveyance release, the 7+7-day notice and order timeline, the 15-day cure window, and de-linking from sections 73, 74 and 130
• Section 130 Confiscation
  • The five gateway grounds, redemption fine in lieu of confiscation, vesting in Government, natural justice requirement, and residual punishment under section 131
• Minor-Mistake Circular of 14-9-2018
  • Six gateway situations (spelling, PIN code, address, document number, four/six-digit HSN, vehicle number errors) attracting only ₹500 + ₹500 (₹1,000 IGST) under section 125 in lieu of section 129
• Sale of Detained Goods under Rule 144A
  • Inventory, reserve price, e-auction, fresh auction in non-competitive bid cases, DRC-12 transfer, and stay on payment of 25% of penalty under section 107(6)—except for perishable or hazardous goods
• Tax Invoice Law
  • Meaning of removal under section 2(96), the sixteen particulars under Rule 46, revised invoice within one month of registration, supplementary invoice as debit note, invoice-cum-bill of supply, special Rule 54 invoicing for ISDs, banks, NBFCs, GTAs and passenger transportation, and consolidated daily invoice for B2C supplies below ₹200
• E-Invoice and IRN
  • The ten IRP portals (einvoice1 to einvoice10), turnover-threshold applicability, exempt categories (banks, insurance, NBFC, GTA, passenger transport, multiplex, government, SEZ unit, B2C, RCM self-invoice), the Rule 46(s) declaration, GSTR-1 auto-population, and EWB or Part-A generation along with IRN
• Special Invoicing Situations
  • Continuous supply under section 31(4), goods on approval within six months under section 31(7), SKD/CKD or batch movement under Rule 55(5), removal preceding invoice under Rule 55(4), exports and SEZ supplies, and revised invoices for the pre-registration period
• Delivery Challan under Rule 55
  • Circumstances of use (liquid gas of unknown quantity, job work, transport for reasons other than supply, sale on approval, line sale, exhibition, own use, SKD/CKD or lots), triplicate requirement, contents and serial numbering, and pairing with tax invoice for sale-on-approval movements
• Bill of Supply under Rule 49
  • Composition dealers and exempted supplies, value-below-₹200 exemption, invoice-cum-bill of supply, prescribed contents, and acceptability of tax invoice or other-Act document in lieu
• GST on Goods Transport Service
  • Multimodal at 5% with restricted ITC and 18% with at least one air leg (effective 22-9-2025), other-than-multimodal at 18%, supporting services at 18% under heading 9967, toll exemption with post-1-1-2023 taxability of annuity, FASTag-default and overloading equivalence with toll, GTA forward charge at 5%/18% with Annexures V and VI, reverse charge for factories/societies/registered persons/body corporates/firms/LLPs/CTPs, the consignment-note test, exemption for specified goods (agricultural produce, milk, salt, food grain, organic manure, newspapers, relief material, defence equipment) and for transit cargo to Nepal/Bhutan, recipient ITC, FOR/CIF freight treatment, post-1-10-2022 taxability of inward and outward ocean freight, vehicle hire to GTAs, and transport by rail, inland waterways, air, courier, postal and local delivery