LPH's Comprehensive Guide to the E-Way Bill under GST, 13th Edition (2025) by V.S. Datey, is an indispensable resource for navigating the complexities of India's electronic waybill system. Updated until February 1, 2025, including Budget 2025 updates, this book provides a thorough understanding of the legal and practical aspects of E-Way Bills, crucial for anyone involved in the movement of goods under the GST regime.

This 13th edition caters to a wide audience:

• Tax Professionals & Practitioners: Chartered Accountants, Cost Accountants, Company Secretaries, and GST consultants will find authoritative guidance on E-Way Bill procedures, compliance requirements, and best practices.
• Businesses & Corporate Entities: Manufacturers, traders, e-commerce operators, and logistics companies engaged in intra-state and inter-state transportation of goods will benefit from the practical insights and step-by-step instructions.
• Legal Practitioners & Advocates: Professionals dealing with GST litigation, compliance checks, and penalty proceedings will find valuable information on legal interpretations, case laws, and enforcement procedures.
• Students & Academics: This book serves as an excellent reference for those pursuing professional courses or academic research in taxation, accounting, or commerce.

Key features of this edition include:

• Latest Amendments & Notifications: Incorporates all legislative changes and clarifications, including updates from Budget 2025, ensuring readers have the most current information.
• Step-by-step Guidance: Offers a practical, user-friendly approach to E-Way Bill generation, validity, and compliance, using flowcharts, screenshots, and real-world examples.
• Procedural Clarity: Covers the entire E-Way Bill lifecycle, from portal registration and enrolment to extensions, cancellations, road checks, and verifications.
• Penalties & Enforcement: Provides a detailed analysis of the legal framework for penalties, confiscation, and appeals, helping professionals minimize disputes and non-compliance risks.
• Case Laws & Illustrations: Enriched with judicial interpretations and case studies, offering insights into complex scenarios and practical applications of E-Way Bill regulations.
• GST on Goods Transport Services: Provides comprehensive coverage of GST provisions related to goods transport, including reverse charge mechanisms and exemptions.
• Easy Reference Tools: Includes appendices, FAQs, and a quick user manual for the E-Way Bill portal, facilitating easy access to essential information.

The book is structured logically to facilitate understanding:

• Introductory Chapters: Provide background information on the E-Way Bill mechanism, its purpose, and its connection to practical business scenarios.
• Procedural Chapters: Offer a detailed breakdown of how to generate, modify, and cancel E-Way Bills, complete with forms and step-by-step instructions.
• Compliance & Enforcement: Dedicated sections address road checks, detention, seizure, and the associated penal provisions.
• Linked Documentation: Explains the relationship between tax invoices, delivery challans, bills of supply, and E-Way Bill requirements for seamless goods movement under GST.
• GST on Goods Transport: Explores the GST implications for various transportation modes, including examples and clarifications.
• Appendices & References: Contain relevant statutory provisions, rules, notifications, FAQs, user manuals, and practical illustrations for quick and easy reference.

LPH's Comprehensive Guide to the E-Way Bill under GST, 13th Edition, is an essential tool for anyone involved in the movement of goods in India's GST environment. Its clear explanations, practical examples, and up-to-date coverage make it an invaluable resource for professionals, businesses, and students alike.