Taxmann's E-Way Bill Under GST (13th Edition | 2025) by V.S. Datey

Navigate the complexities of India's E-Way Bill system with Taxmann's comprehensive and meticulously updated guide, "E-Way Bill Under GST." This 13th edition, authored by the esteemed V.S. Datey and updated till February 1st, 2025, serves as an indispensable resource for anyone involved in the movement of goods under the Goods and Services Tax (GST) regime. Designed to demystify the intricacies of E-Way Bill compliance, this book provides a robust understanding of the legal and practical aspects, ensuring businesses and professionals can seamlessly navigate the requirements and avoid costly penalties.

This book is tailored for a diverse audience, including tax professionals, businesses, legal practitioners, students, and academics. It offers authoritative guidance on E-Way Bill procedures, addresses the latest amendments and notifications, and provides practical, step-by-step instructions.

Key Features:

• [Latest Amendments & Notifications]: Stay ahead with the most current legislative changes, including crucial updates from Budget 2025, ensuring your practices are fully compliant.
• [Step-by-step Guidance]: Master the E-Way Bill generation, validity, and compliance processes through clear, practical instructions, enhanced by flowcharts, screenshots, and real-world examples.
• [Procedural Clarity]: Gain a comprehensive understanding of the entire E-Way Bill lifecycle, from portal registration to extensions, cancellations, road checks, and verifications.
• [Penalties & Enforcement]: Mitigate risks with detailed coverage of the legal framework for penalties, confiscation, and appeals, empowering professionals to minimize disputes and ensure compliance.
• [Case Laws & Illustrations]: Benefit from judicial interpretations and case studies that illuminate complex E-Way Bill enforcement scenarios, providing valuable insights for practical application.
• [GST on Goods Transport Services]: Deep dive into the GST provisions governing the transport of goods, including reverse charge mechanisms and exemptions, ensuring comprehensive understanding of related tax implications.
• [Easy Reference Tools]: Enhance your learning with appendices, FAQs, and a quick user manual for the E-Way Bill portal, designed for easy reference and practical application.

Comprehensive Coverage:

• E-Way Bill Provisions & Background: Understand the legal foundation, applicability, exemptions, and thresholds of the E-Way Bill system.
• Registration & Enrolment on E-Way Bill Portal: Follow step-by-step instructions for taxpayers and transporters, including updates on auto-population tools, bulk generation, and e-invoicing integration.
• Generation of E-Way Bill (Part A & Part B): Learn to accurately fill Part A (consignment details) and Part B (vehicle details), including special scenarios like 'Bill to Ship to' transactions and multiple vehicle consignments.
• Validity & Cancellation: Master the rules on validity periods, extensions, and cancellation procedures to ensure seamless compliance.
• Road Checks & Verification: Understand the procedures employed by officials during road checks and the documents required for verification.
• Penalties & Legal Consequences: Gain comprehensive knowledge of Sections 129 & 130 (detention, seizure, and release of goods), penalty guidelines, and provisional release.
• Documentation under GST: Understand the relationship between Tax Invoices, Delivery Challans, Bill of Supply, and E-Way Bill requirements.
• GST on Goods Transport Services: Explore the taxability of road, rail, water, and air transport, including exemptions, reverse charge mechanisms, and rate structures.
• User Manuals & FAQs: Access official guidance and frequently asked questions from the Government's E-Way Bill portal, along with state-specific notifications.

Structure of the Book:

• Introductory Chapters: Provide background and purpose of the E-Way Bill mechanism, linking law to practical scenarios.
• Procedural Chapters: Offer clear, step-by-step instructions for generating, modifying, and canceling E-Way Bills, with forms and examples.
• Compliance & Enforcement: Dedicate sections to road checks, detention, seizure, and penal provisions.
• Linked Documentation: Focus on tax invoices, delivery challans, and bill of supply, highlighting their role in goods movement.
• GST on Goods Transport: Deep dive into GST implications on various transport modes, with examples and clarifications.
• Appendices & References: Include statutory provisions, rules, notifications, FAQs, user manuals, and practical illustrations.

Taxmann's "E-Way Bill Under GST" is an essential resource for navigating the intricacies of the E-Way Bill system, ensuring compliance, and minimizing risks.