Month & Year of PublicationFebruary 2025 Edition13th Edition 2025 ISBN No.9789364556835 No. of Pages428 AuthorV.S. Datey Book Weight0.475 kg Binding TypePaperback LanguageEnglish PublisherTaxmann Month & Year of PublicationFebruary 2025 Edition13th Edition 2025 ISBN No.9789364556835 No. of Pages428

Description

This Book offers a comprehensive guide on the legal and practical aspects of India's E-Way Bill system under the Goods and Services Tax (GST) regime. It thoroughly explains the requirements, procedures, and rules for generating and managing E-Way Bills, including critical updates. It incorporates practical examples and lucid explanations and simplifies the intricacies of GST law as applicable to E-Way Bills, making it an indispensable resource for anyone involved in the movement, supply, and transportation of goods. This book is intended for the following audience:

• Tax Professionals & Practitioners – Chartered Accountants, Cost Accountants, Company Secretaries, and GST consultants seeking authoritative guidance on E-Way Bill procedures
• Businesses & Corporate Entities – Manufacturers, traders, e-commerce operators, and logistics companies involved in intra-state and inter-state transportation of goods
• Legal Practitioners & Advocates – Professionals dealing with GST litigation, compliance checks, and penalty proceedings
• Students & Academics – A valuable reference for those pursuing professional courses or academic research in taxation, accounting, or commerce

The Present Publication is the 13^th Edition | 2025 and has been updated till 1^st February 2025. This book is authored by V.S. Datey with the following noteworthy features:

• [Latest Amendments & Notifications] Incorporates the latest legislative changes and clarifications, including Budget 2025 updates
• [Step-by-step Guidance] Offers a practical approach to E-Way Bill generation, validity, and compliance procedures, illustrated with flowcharts, screenshots, and examples
• [Procedural Clarity] Covers the entire lifecycle of an E-Way Bill—from registration on the portal to extensions, cancellations, road checks, and verifications
• [Penalties & Enforcement] Discusses the legal framework for penalties, confiscation, and appeals, aiding professionals in minimizing disputes and non-compliance risks
• [Case Laws & Illustrations] Enriched with judicial interpretations and case studies that shed light on complex scenarios in E-Way Bill enforcement
• [GST on Goods Transport Services] Detailed coverage of the GST provisions relating to the transport of goods, including reverse charge mechanisms and exemptions
• [Easy Reference Tools] Includes Appendices, FAQs, and a Quick User Manual for the E-Way Bill portal to enhance user understanding

The coverage of the book is as follows:

• E-Way Bill Provisions & Background
  • Understanding the legal foundation of the E-Way Bill, its applicability to inter-state and intra-state supplies, exemptions, and thresholds
• Registration & Enrolment on E-Way Bill Portal
  • Step-by-step instructions for taxpayers and transporters, including updates on auto-population tools, bulk generation, and integration with e-invoicing systems
• Generation of E-Way Bill (Part A & Part B)
  • Detailed discussion on how to fill Part A (consignment details) and Part B (vehicle details), along with special scenarios like 'Bill to Ship to' transactions, multiple vehicles for single consignments, and more
• Validity & Cancellation
  • Rules on the validity period of E-Way Bills, extensions, and cancellation procedures
• Road Checks & Verification
  • Procedures employed by officials during road checks, verification of conveyances, and documents required to be carried by transporters
• Penalties & Legal Consequences
  • Comprehensive coverage of Sections 129 & 130 (detention, seizure, and release of goods), plus updates on penalty guidelines and provisional release
• Documentation under GST
  • Exhaustive explanation of Tax Invoices, Delivery Challans, Bill of Supply, and their relation to E-Way Bill requirements
• GST on Goods Transport Services
  • Insights into the taxability of road, rail, water, and air transport of goods, highlighting exemptions, reverse charge mechanisms (RCM), and rate structures
• User Manuals & FAQs
  • Official guidance from the Government's E-Way Bill portal, including frequently asked questions and state-specific notifications

The structure of the book is as follows:

• Introductory Chapters – Sets the stage with the background and purpose of the E-Way Bill mechanism, linking the law to practical scenarios
• Procedural Chapters – Provides a clear breakdown of how to generate, modify, and cancel E-Way Bills, replete with forms and step-by-step instructions
• Compliance & Enforcement – Dedicated sections on road checks, detention, seizure, and the penal provisions
• Linked Documentation – Chapters focusing on tax invoices, delivery challans, bill of supply, and their role in hassle-free goods movement under GST
• GST on Goods Transport – A deep dive into the GST implications on various modes of transport, complete with examples and clarifications
• Appendices & References – Contains relevant statutory provisions, rules, notifications, comprehensive FAQs, user manuals, and practical illustrations

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About the author

V.S. Datey

Mr V.S. Datey, based in Pune, Maharashtra, has extensive experience in the corporate sector, having served in senior roles such as Company Secretary and General Manager (Finance) at Kirloskar Tractors and Taparia Tools from 1966 to 1993. He began his career as an author in 1993, focusing on indirect taxes and corporate laws, with all his books published by Taxmann. His works are widely used in professional exams like CA, CS, and ICMA and are popular among professionals and government officers. Mr Datey also conducts training programs on indirect tax topics.

Customers Reviews

2.52 Ratings1 Review

• 5 50 %
• 4 0 %
• 3 0 %
• 2 0 %
• 1 0 %

GST E-Way Bill - 6th Edition 2019

• ENGLISH
• 2019
• Print book

gst e_waybill

DIP SARKAR | Aug 24, 2019

It is an excepetional good book which help the supplier and the transporter. Almost each and every aspect of criticality of e_waybill has been duly covered in the book.

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