{"product_id":"gst-e-way-bill-book-by-taxmann","title":"GST E-Way Bill - Book By Taxmann","description":"\u003ciframe width=\"315\" height=\"560\" src=\"https:\/\/www.youtube.com\/embed\/ZsGlcLYWnhg\" title=\"Demo Video\" frameborder=\"0\" allowfullscreen\u003e\n\u003c\/iframe\u003e\n\u003cp\u003e\u003cstrong\u003eGST E-Way Bill - Book By Taxmann\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e14th (2026)\u003c\/p\u003e\n\u003cdiv class=\"ui-texts-1 descpt-ul\"\u003e\n\u003cp\u003eGST E-Way Bill is a focused, end-to-end commentary, together with the four allied subjects that always accompany it in practice—tax invoice, delivery challan, bill of supply, and the GST treatment of goods transport services. This book sits at the intersection of indirect-tax law and field-level transport compliance. It begins from the statutory source and progressively works outward to portal mechanics on ewaybillgst.gov.in and the second portal ewaybill2.gst.gov.in, GSTN advisories, NIC instructions, CBI\u0026amp;C circulars, and the rich body of case law that has accumulated from the Supreme Court, the High Courts and the Appellate Authorities in the eight years since the regime took effect on 1-4-2018. The result is a single reference that answers, in sequence, the four questions a practitioner actually asks: when must I generate an e-way bill, how do I generate and keep it valid, what document set must accompany the goods, and what happens—legally and procedurally—when an officer stops the truck.\u003c\/p\u003e\n\u003cp\u003eThe book is written for the readers who deal with the operational side of GST on the movement of goods, namely:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax Professionals — Chartered Accountants, Cost Accountants, Company Secretaries and GST Practitioners\u003c\/strong\u003e advising on transport, logistics, supply-chain and e-commerce compliance\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAdvocates and Counsel \u003c\/strong\u003ehandling detention, seizure, confiscation, MOV-series proceedings and writ matters before High Courts under sections 129 and 130\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIn-House Indirect Tax, Finance, Dispatch and Logistics Teams\u003c\/strong\u003e of manufacturers, traders, FMCG companies, e-commerce operators, courier agencies and goods transport agencies\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTransporters, Freight Forwarders, Multimodal Operators, Registered Leaseholders of Railway Parcel Space, and Warehouse and Godown Operators\u003c\/strong\u003e responsible for in-transit documentation and Part-B updation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eOfficers of the Central and State GST Departments\u003c\/strong\u003e engaged in road checks, MOV-form proceedings, adjudication and post-detention auction and sale\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFaculty and Post-Graduate Students \u003c\/strong\u003eof professional and academic indirect-tax courses, where the law on movement of goods, valuation in transit and GTA taxation forms part of the syllabus\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 14\u003csup\u003eth\u003c\/sup\u003e\u003cspan class=\"apple-converted-space\"\u003e \u003c\/span\u003eEdition | 2026, amended by the Finance Act 2026. This book is authored by V.S. Datey with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eClause-by-Clause Rule Treatment\u003c\/strong\u003e] A clause-by-clause analysis of Rules 138, 138A, 138B, 138C, 138D, 138E and 138F of the CGST Rules, with each sub-rule and each of its provisos read alongside its statutory anchor in the CGST Act, so the reader sees the entire regulatory cascade in one place rather than chasing cross-references\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eInterpretive Layer Over the Rule Text\u003c\/strong\u003e] An interpretive layer over each rule—the author flags drafting infelicities, the practical impossibility of certain compliances (for example, the rule that goods supplied by an unregistered person are deemed to be moved by the registered recipient even when the recipient does not yet know movement has commenced), and the unresolved questions that field officers and assessees actually fight over\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUnified FORM-Set Treatment\u003c\/strong\u003e] A unified treatment of the entire FORM-set—GST EWB-01 (Parts A and B), the Part-A slip, EWB-02 (consolidated), EWB-03, EWB-04, EWB-05 (unblocking application), EWB-06 (jurisdictional officer's order), MOV-01 to MOV-11 (statement of driver, inspection, detention, notice, order of demand, notice of confiscation and order of confiscation), DRC-01\/01A, DRC-02, DRC-03, DRC-05, DRC-07 and DRC-12—with the legal hook for each form\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated Advisories, Instructions and Circulars\u003c\/strong\u003e] A continuously updated treatment of GSTN advisories, NIC instructions and CBI\u0026amp;C circulars\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSelf-Contained Statute-cum-Rules Companion\u003c\/strong\u003e] Verbatim reproduction of the sections of the CGST Act and the entire text of the e-way bill rules in the appendix, so the book also functions as a self-contained statute-cum-rules companion for in-transit work\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDetention, Confiscation and 'Highway Robbery' Jurisprudence\u003c\/strong\u003e] A separate chapter, supported by a dedicated case-law chapter, on detention, seizure, release, confiscation and the developing 'highway robbery' jurisprudence—including Hindustan Steel v. State of Orissa, Synergy Fertichem v. State of Gujarat, Kay Pan Fragrance, Satyam Shivam Papers, Shyam Sel, Halder Enterprises, Sahil Traders, Sanjay Sales Agency and the recent Allcargo Logistics decision quashing detention orders issued beyond the seven-day statutory window\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eStand-Alone GTA Commentary\u003c\/strong\u003e] A self-contained commentary on the law and rate structure of GTA service—the forward-charge option of 5% (without ITC) or 18% (with ITC) effective 22-9-2025, the reverse-charge mechanism for factories, societies, co-operative societies, registered persons, body corporates, partnership firms, LLPs and casual taxable persons, the consignment-note test for distinguishing a GTA from a goods-transport operator, the inclusion of free-issue diesel in value, and Annexures V and VI for opting in and out of forward charge\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eOfficial User Manuals Reproduced in Full\u003c\/strong\u003e] Full reproduction of the official user manuals—the Web System User Manual 2025, the Offline Tool 2018 for bulk uploading, the SMS Operations User Manual 2018 and the API\/site-to-site Integration User Manual 2017—so screen-level operational doubts can be resolved from the same volume\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLatest Portal and Authentication Infrastructure\u003c\/strong\u003e] Coverage of the latest infrastructure-level changes—the second portal (ewaybill2.gst.gov.in) effective 1-6-2024 with criss-cross operations between the two portals, mandatory multi-factor authentication for all taxpayers irrespective of AATO from 1-4-2025, OTP delivery via SMS, the Sandes app and the offline NIC-GST-Shield app, and the 180-day window from document date for generation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCross-System Integration\u003c\/strong\u003e] A dedicated section on the integration of the e-way bill system with FASTag, Vahan, the e-invoice\/IRN system, RFID and the Indian Railways Parcel Management System (PMS) and Freight Operation Information System (FOIS), and the consequences of these integrations for real-time tracking and fraud detection\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eOn the substantive law, procedure, and field-level practice, the book covers:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eArchitecture of the Regime\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCommon portal and second portal, registration, enrolment, citizen mode, sub-user roles up to 10 per place of business, and bulk generation through JSON, Offline Tool, Mobile App, SMS, GSP and site-to-site API for high-volume taxpayers\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eThresholds and Valuation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe ₹50,000 consignment-value rule under Rule 138(1), the optional aggregate-value rule under Rule 138(7), mandatory cases irrespective of value (handicrafts, inter-State job-work, intra-State gold and precious stones), and RSP-based valuation for tobacco products effective 1-2-2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGeneration Mechanics\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart A and Part B, the 15-day window on Part-A upload, transporter ID, Part-A slip, multi-vehicle option, line sale, transporter-to-transporter assignment, e-commerce and courier authorisation, and the mandatory HSN-of-goods rule for job-work consignments\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSpecial Transactions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e'Bill to\/Ship to' and 'Bill from\/Dispatch from' patterns, multiple vehicles under one invoice, movement of new vehicles by driving, refusal of delivery by consignee, inter-State movement of conveyances for repairs, 'all goods on wheel' like cranes, and DTA-to-SEZ supplies\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eValidity and Extension\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e200 km\/day for normal cargo and 20 km\/day for ODC and ship-leg multimodal, midnight expiry rule, PIN-code auto-calculation with ±10% tolerance, the eight-hour pre-\/post-expiry extension window, and the 360-day extension cap\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCancellation and Verification\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e24-hour cancellation window, bar on cancellation post-Rule 138B verification, and authenticity check via portal search or SMS code 'EWBVER \u0026lt;EWB_NO\u0026gt;' to 77382-99899\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDocuments and Devices in Conveyance\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eInvoice\/bill of supply\/delivery challan, e-way bill physically or via RFID, the 20-9-2021 IRN-QR-code dispensation from carrying physical invoice, and RFID embedment for specified transporter classes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eExemptions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe Annexure to Rule 138(14), GST-exempt goods, State-notified intra-State exemptions, sold motor vehicles as used personal effects, empty cargo containers, and weighment movement within 20 km\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eBlocking and Unblocking under Rule 138E\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTriggers (GSTR-3B default for two periods, GSTR-1\/CMP-08 default, suspension or cancellation under Rule 21A or 21(2A)), EWB-05 application, EWB-06 order with personal hearing, and continued validity of e-way bills already in transit\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRoad Checks\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eInterception under section 68(3), MOV-01 to MOV-05 sequence, the 24-hour upload of physical verification report, the 30-minute transporter-grievance rule, and the distinction between detention, seizure and confiscation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSection 129 Penalty Regime (post 1-1-2022)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003e200% of tax where owner comes forward, 50% of value or 200% of tax (whichever higher) where owner does not, 2% of value or ₹25,000 (whichever lower) for exempted goods, ₹1 lakh for conveyance release, the 7+7-day notice and order timeline, the 15-day cure window, and de-linking from sections 73, 74 and 130\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSection 130 Confiscation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe five gateway grounds, redemption fine in lieu of confiscation, vesting in Government, natural justice requirement, and residual punishment under section 131\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eMinor-Mistake Circular of 14-9-2018\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eSix gateway situations (spelling, PIN code, address, document number, four\/six-digit HSN, vehicle number errors) attracting only ₹500 + ₹500 (₹1,000 IGST) under section 125 in lieu of section 129\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSale of Detained Goods under Rule 144A\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eInventory, reserve price, e-auction, fresh auction in non-competitive bid cases, DRC-12 transfer, and stay on payment of 25% of penalty under section 107(6)—except for perishable or hazardous goods\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTax Invoice Law\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eMeaning of removal under section 2(96), the sixteen particulars under Rule 46, revised invoice within one month of registration, supplementary invoice as debit note, invoice-cum-bill of supply, special Rule 54 invoicing for ISDs, banks, NBFCs, GTAs and passenger transportation, and consolidated daily invoice for B2C supplies below ₹200\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eE-Invoice and IRN\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe ten IRP portals (einvoice1 to einvoice10), turnover-threshold applicability, exempt categories (banks, insurance, NBFC, GTA, passenger transport, multiplex, government, SEZ unit, B2C, RCM self-invoice), the Rule 46(s) declaration, GSTR-1 auto-population, and EWB or Part-A generation along with IRN\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSpecial Invoicing Situations\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eContinuous supply under section 31(4), goods on approval within six months under section 31(7), SKD\/CKD or batch movement under Rule 55(5), removal preceding invoice under Rule 55(4), exports and SEZ supplies, and revised invoices for the pre-registration period\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDelivery Challan under Rule 55\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCircumstances of use (liquid gas of unknown quantity, job work, transport for reasons other than supply, sale on approval, line sale, exhibition, own use, SKD\/CKD or lots), triplicate requirement, contents and serial numbering, and pairing with tax invoice for sale-on-approval movements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eBill of Supply under Rule 49\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eComposition dealers and exempted supplies, value-below-₹200 exemption, invoice-cum-bill of supply, prescribed contents, and acceptability of tax invoice or other-Act document in lieu\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGST on Goods Transport Service\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eMultimodal at 5% with restricted ITC and 18% with at least one air leg (effective 22-9-2025), other-than-multimodal at 18%, supporting services at 18% under heading 9967, toll exemption with post-1-1-2023 taxability of annuity, FASTag-default and overloading equivalence with toll, GTA forward charge at 5%\/18% with Annexures V and VI, reverse charge for factories\/societies\/registered persons\/body corporates\/firms\/LLPs\/CTPs, the consignment-note test, exemption for specified goods (agricultural produce, milk, salt, food grain, organic manure, newspapers, relief material, defence equipment) and for transit cargo to Nepal\/Bhutan, recipient ITC, FOR\/CIF freight treatment, post-1-10-2022 taxability of inward and outward ocean freight, vehicle hire to GTAs, and transport by rail, inland waterways, air, courier, postal and local delivery\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book is organised into ten chapters grouped into two thematic blocks, followed by an extensive appendix section. Each chapter follows a uniform internal architecture—statutory text, departmental clarification, portal\/operational procedure, illustrative scenarios and case law where relevant.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eBlock I — The E-Way Bill Compliance Lifecycle (Chapters 1 to 6)\u003c\/strong\u003e covers the full compliance arc of the e-way bill, from triggering event through field enforcement and post-detention adjudication. The internal architecture of each chapter in this block consistently moves through:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eStatutory Source and Form — The Act\/Rule provision creating the obligation and the corresponding prescribed Form\u003c\/li\u003e\n\u003cli\u003ePortal Procedure — Part A, Part B, validity, extension and cancellation on the common portal\u003c\/li\u003e\n\u003cli\u003eCarve-outs and Exemptions — State-specific positions and the goods-list under the Annexure to Rule 138(14)\u003c\/li\u003e\n\u003cli\u003eField-Level Enforcement — Interception, the MOV-form sequence, physical verification timelines, and the transporter-grievance mechanism\u003c\/li\u003e\n\u003cli\u003eAdjudication Cascade — Penalty, detention, seizure, release, sale and confiscation under sections 129 and 130, with judicial elaboration\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eBlock II — Documents in Transit and the Taxation of Transport Services (Chapters 7 to 10)\u003c\/strong\u003e covers the documents that must accompany goods in transit and the GST treatment of the underlying transport service. The internal architecture of each chapter in this block consistently moves through:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eLegal Status of Each Document — Tax invoice, delivery challan and bill of supply, and the situations in which each is to be issued\u003c\/li\u003e\n\u003cli\u003eMandatory Particulars — Contents, signatures, copies, QR-code, e-invoice\/IRN and HSN\/SAC requirements\u003c\/li\u003e\n\u003cli\u003eSpecial Situations — Continuous supply, sale on approval, knocked-down or batch consignments, exports, SEZ supplies and pre-registration sales\u003c\/li\u003e\n\u003cli\u003eTransport Service Taxation — Classification, exemption and rate structure across road, rail, vessel, air and multimodal channels\u003c\/li\u003e\n\u003cli\u003eRCM, ITC and GTA Option — Reverse-charge mechanism, ITC entitlement, and Annexure V\/VI declarations for the GTA forward-charge option\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eAppendices\u003c\/strong\u003e form a sizeable operational annexure to the book and reproduce, for ready reference, the relevant sections of the CGST Act, the full text of the e-way bill rules (Rules 138 to 138F), the lists of exempted goods, the Department of Atomic Energy and CSD-specific exemptions, the consolidated text of Notification 09\/2018-Central Tax (Electronic Way Bill), the portal FAQs across all functional categories, the User Manuals for the Web system (2025), the Offline Tool, SMS operations and API\/site-to-site integration, State Government notifications granting intra-State exemptions, the procedure for road checks with all MOV-form templates, the godown-storage clarification, the ₹1,000 nominal-penalty notification, the common enrolment notification for transporters, the multi-vehicle option notification, and the JSON schema and attributes for bulk generation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":41480466366545,"sku":null,"price":701.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_980c6bef-d5b1-462d-9a8e-364348a80a47.jpg?v=1778222979","url":"https:\/\/buytestseries.in\/products\/gst-e-way-bill-book-by-taxmann","provider":"BuyTestSeries.in","version":"1.0","type":"link"}