107 ViewsReady Reckoner for E-Way Bill exemption on exempted goods in India is compiled by Sri Ghanshyam Upadhyay, LLB and Sri Praveen Upadhyay B. Com , GST Practitioners in Hyderabad, Telangana. This e-book is compiled with case laws as well. Edition: 2nd Edition 2022. Price: Free E-Book (Share this E-book to others also) This Free E-Book is […]
E-way bills for inter-state commerce up 36% on-year in June
177 ViewsE-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 […]
Bonafide error in format of date on e-way Bill, warrants only minor penalty: Kerala HC
61 ViewsThe 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 […]
E-Way Bill (EWB) generation facility resume after 15th August, 2021
74 ViewsSource : 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 […]
A brief note on E-Way Bill
108 ViewsSource: 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 […]
Webinar on unblocking of E-Way Bill online from GSTN
72 ViewsSource : 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 […]
Facility to file online application for un-blocking of E-Way Bill
75 ViewsSource: 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) […]
Update on Blocking of EWB generation facility, after 01.12.2020
102 ViewsSource: GSTN / News and Updates, dated 16.11.2020 In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax […]
Meaning of term Contravention for Detention and Seizure u/s 129 of CGST Act, 2017
115 ViewsProcedure of Way Bill was introduced to control the evasion of the tax. Context in which the rules related to way bill to put a check on evasion of tax. RULE 138A. Documents and devices to be carried by a person-in-charge of a conveyance. — (1) The person-in-charge of a conveyance shall carry – […]
Blocking of E-way bill generation facility after 15.10.2020
93 ViewsRule 138E of CGST Rules, 2017, provides for the restriction on furnishing of information in PART A of FORM GST EWB-01. As per clause (a) of said rule, no person paying tax u/s 10 or availing the benefit of Notification No.02/2019-Central Tax dated 07.03.2019 (including consignor, consignee or transporter, an e-commerce operator or a […]