West Bengal will reduce the intrastate e-way bill threshold from Rs 1 lakh to Rs 50,000 from December to bring parity with the rest of the country and prevent GST slippage. A recent West Bengal GST notification said that an e-way bill will be required for the movement of goods valued at over Rs 50,000 […]
6 digit HSN code in the e-Invoices and e-Waybills
As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Waybills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills. Most of the tax […]
Mandatory 2 Factor Authentication for EWB
Mandatory 2 Factor Authentication (for taxpayers with AATO above 100 Cr) is further extended till 20/08/2023 for the last time, based on requests from some of the taxpayers. After this no further extension will be provided. Users are requested to register for 2FA immediately and also create sub-users so that EWB activities are managed without […]
2-Factor Authentication – Eway bill
In order to secure the e-waybill login access, 2 Factor Authentication(2FA) is enabled and kept optional. However, after couple of weeks, 2FA will be made mandatory. The users operating e-waybill system from multiple locations and with single credential are advised to create sub-users immediately. E-way bill : 1. e-Way Bill is mandatory for Inter-State movement […]
E-way bills for inter-state commerce up 36% on-year in June
E-way bills generated by businesses for inter-state commerce in June were up 1.2% on-month and 36.2% on-year, suggesting that July goods and services tax (GST) collections will likely be around Rs 1.5 trillion. E-way bills stood at 74.48 million in June 2022, the second-highest since the system was rolled out in 2018. Gross GST collections […]
Bonafide error in format of date on e-way Bill, warrants only minor penalty: Kerala HC
The Kerala High Court bench of Justice Bechu Kurian Thomas has held that a minor penalty can be imposed for a bona fide mistake in the date on an e-way bill. The petitioner/assessee has a valid GST registration and carries on business in electrical contract work. In connection with the work of a hospital in […]
E-Way Bill (EWB) generation facility resume after 15th August, 2021
Source : GSTN / News and Updates 04.08.2021 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 […]
A brief note on E-Way Bill
Source: GSTN Use of E-Way Bill e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance. Registered GST Taxpayers can register in the e-Way Bill Portal using GSTIN. Unregistered Persons/ Transporters can enroll in the e-Way Bill System by providing their PAN and Aadhaar. Supplier/ Recipient/ Transporter can […]
Webinar on unblocking of E-Way Bill online from GSTN
Source : GSTN / News and Updates dated 12.12.2020 1.From 1st December, 2020, onwards, the EWB generation facility is being blocked for all taxpayers, irrespective of their Aggregate Annual Turnover, for default in filing of Return in FORM GSTR-3 B or Statement in FORM GST CMP-08 for two or more consecutive Tax periods. 2.The taxpayers […]
Facility to file online application for un-blocking of E-Way Bill
Source: GSTN / News and Updates dated 28.11.2020 Below is the extract of press release dated 28.11.2020. Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility 28/11/2020 In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation […]