Taxmann’s GST E-Way Bill – Complete & Updated Insights of all Provisions Relating to GST E-Way Bill, in a Simplified Manner, with Case Laws
V.S. Datey (Author)
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GST E-Way Bill provides complete & updated insight of all provisions relating to GST E-Way Bill, in a simplified manner, with Case Laws.
The Present Publication is the 9th Edition, authored by V.S. Datey & amended up to June 2021, with the following coverage:
- E-Way Bill for Transport of Goods
o Background of E-Way Bill Provisions
o Generation of E-Way Bill
o ‘Bill to Ship to’ Transactions - Filling of Part B of E-Way Bill
o Part B of the Form GST EWB-01
o When Part B is not required to be filled in - Generation of E-Way Bill by the portal
o Generation of E-Way Bill after Part A and Part B are filled in
o Validity of E-Way Bill Generated
o Procedure by Transporter after Generation of E-Way Bill
o Intimation of Acceptance of Details by Recipient/Supplier - Other Provision Relating to E-Way Bill
o Transport of Goods for which E-Way Bill is not required
o Goods for which E-Way Bill not required as per Annexure to Rule 138(1)
o Other Provisions relating to E-Way Bill
o Storing goods in godown of transport after goods reach destination - Road Check and Verification of Documents and Conveyances
o Background
o Penalty for transporting goods without valid documentation
o Penalty equal to tax mandatory – Highway Robbery
o Proposed changes in Penalty Provisions for transporting goods without valid documents - Case Laws in Respect of Detention, Seizure, and Release of Goods and Conveyance in Transit
o Huge litigation on the issue relating to road checks - Tax Invoice
o Tax invoice or delivery challan during transport of goods
o Invoice for the supply of goods or services or both
o Tax Invoice in respect of goods
o Tax Invoice in case of continuous supply of goods
o Tax Invoice when goods sent on approval basis
o Invoice for transportation of goods in knocked down condition in more than one consignment
o If a tax invoice could not be issued at the time of removal
o Tax invoice of goods transport agencies
o Ticket issued in case of passenger transportation service is tax invoice
o Issue of revised invoices for goods sold during the period prior to registration
o Contents of tax invoice
o Relaxation is giving HSN code or accounting code of service
o Marking on invoices for exports or supplies to SEZ
o Consolidated daily tax invoice when sale to unregistered person
o Marking on invoice and number of copies of invoice
o Amount of tax to be indicated in tax invoice and other documents
o Information of serial numbers on a monthly basis
o Invoice issued after the suppression of facts, fraud, seizure and confiscation - Delivery Challan
o Delivery challan instead of tax invoice for transportation of goods in some specific circumstances
o Delivery challan for sending goods for job work
o Delivery Challan and Tax Invoice when goods sent on approval basis - Bill of Supply when no Tax Invoice is Required
o Bill of supply when no tax invoice is required
o Contents of Bill of supply - GST on Goods Transport Service
o Service of transportation of goods
o Goods transport by road
o Reverse charge in respect of GTA services
o Whether SGST and CGST is payable of IGST payable under reverse charge if the transporter is from out of State
o Service provided by a person who does not issue consignment note is not taxable
o Input Tax Credit of GST paid on GTA service is available to the recipient
o Exemptions in respect of goods transport of specified goods
o Exemption to service of giving vehicles on hire to GTA
o GST on outward freight charged in tax invoice in case of FOR contracts
o Tax Invoice of Goods Transport Agencies
o Person paying GST was eligible for the abatement up to 30-6-2017
o Transport of goods by rail
o Water transport service of goods
o Inland waterways
o Meaning of ‘National Waterway’
o Meaning of ‘Inland water’
o Reverse charge on inward ocean transport from out of India
o Air transport service of goods
o Cargo handling services