Taxmann's GST E-Way Bill book by V.S. Datey

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