E-publication on E-way Bill under GST
Transportation of Goods in India has been made more efficient by introduction of E-Way Bill under GST. E-way bill is an electronic permit or electronic generated document required for the movement of goods valuing over a prescribed threshold limit, from one place to another place with detailed information of goods being transported. E-way bill is a mechanism to ensure that goods being transported comply with the GST Laws and is an effective tool to track movement of goods and check tax evasion. Under GST, a nationwide E-way Bill portal namely www.ewaybillgst.gov.in has already been working w.e.f. 01.04.2018 for inter-State movement of goods across the country and intra state movement of goods as notified.
Considering the importance of e-way bill and the procedure involved, the Indirect Taxes Committee of ICAI has come out with its revised “E- publication on E-way Bill under GST”. This publication has been specifically designed to provide in-depth knowledge of certain provisions pertaining to E-way bill under GST and procedural & practical aspects involved in a simplified manner along with Frequently Asked Questions and relevant case laws.
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