E Way BillGST Portal

GSTN Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State

It is hereby informed that a new option for generating E-Way Bills (EWB) for gold has been introduced in the EWB system, effective from January 20, 2025. This feature has been made available to facilitate taxpayers in Kerala State to generate EWB for goods classified under Chapter 71, excluding Imitation Jewellery, for intrastate movement, in compliance with the notification issued by the Government of Kerala.

E Way BillGST ArticleHigh Court

Penalty under Section 129 not imposable due to improper E-Way bill when no intention to evade payment of tax

The Hon’ble Allahabad High Court in the case of Ram Krishna Gupta allowed the writ petition and set aside the penalty order under Section 129 of the CGST Act thereby holding that penalty under Section 129 should not be imposed merely based on technical error in filing of e-way bill i.e. e-way bill not complete when there is no intention to evade payment of tax.