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V. S. Datey GST E-Way Bill

From Taxmann
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Author :V. S. Datey

Publisher :Taxmann

ISBN No :978-9364556835

SKU :TMP647

Edition :2025

Format :Paperback

HSN No :49011010

Country Region :India

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Description

The GST E-Way Bill (Electronic Way Bill) is a mandatory document for the movement of goods worth ₹50,000 or more under the Goods and Services Tax (GST) regime in India. It is generated electronically through the GST E-Way Bill Portal (ewaybillgst.gov.in) and helps track goods in transit, ensuring compliance with GST regulations.

Key Features of GST E-Way Bill:

  1. Applicability:

    • Required for movement of goods (both inter-state and intra-state) exceeding ₹50,000 in value.
    • Mandatory for registered businesses and transporters.
  2. Contents of an E-Way Bill:

    • Part A: Details of the consignment (invoice number, GSTIN of supplier & recipient, description of goods, HSN code, transport document number, etc.).
    • Part B: Transporter details (vehicle number or transporter ID).
  3. Validity of E-Way Bill:

    • Distance up to 200 km: Valid for one day.
    • Beyond 200 km: Additional one day per 200 km.
  4. Generation of E-Way Bill:

    • Can be generated through the GST portal, mobile app, SMS, or API-based systems.
    • Required by the supplier, recipient, or transporter depending on the movement of goods.
  5. Exemptions:

    • Movement of certain exempted goods like perishable food items, agricultural produce, and goods transported under customs supervision.
  6. Consequences of Non-Compliance:

    • If an E-Way Bill is not generated, goods may be seized, and penalties may be imposed.

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Content

 

 Part A: Details of the Goods and Consignment

This section contains the key information related to the consignment:

  • GSTIN of Supplier – The Goods and Services Tax Identification Number of the supplier.
  • GSTIN of Recipient – The GSTIN of the buyer or recipient of the goods.
  • Place of Dispatch – The location from where the goods are being shipped.
  • Place of Delivery – The destination where the goods are being delivered.
  • Document Type and Number – Invoice, Bill of Supply, or Delivery Challan along with its reference number.
  • Value of Goods – The total value of the goods being transported.
  • HSN Code of Goods – The Harmonized System of Nomenclature (HSN) code classifying the goods.
  • Reason for Transportation – Such as supply, export, import, job work, or return.

2.Transporter and Vehicle Details

This section contains the mode of transportation details:

  • Transporter ID – The unique ID of the transporter.
  • Transport Document Number – The reference number of the transport document (LR/GR number for road, airway bill for air, railway receipt for rail, etc.).
  • Vehicle Number – The registration number of the vehicle carrying the goods.

Note: Part B is mandatory only when goods are transported via a registered vehicle. If goods are transported by hand or using non-motorized means, Part B is not required.


3. Additional Details in E-Way Bill System

  • Validity Period – The time limit for the journey based on the distance to be covered.
  • Cancellation Option – E-Way Bills can be canceled within 24 hours if goods are not transported.
  • Consolidated E-Way Bill – A single document covering multiple shipments transported together.

4. Exemptions from E-Way Bill Requirement

Certain categories of goods and transportation cases are exempt, such as:

  • Transportation of perishable items like milk, fruits, and vegetables.
  • Transport of goods within 10 km of the business premises.
  • Movement of goods under customs supervision.
  • Transport by non-motorized vehicles (e.g., hand carts).

5. Consequences of Non-Compliance

  • Goods may be detained and penalty equivalent to 200% of the tax payable may be imposed.
  • Vehicles carrying goods without a valid E-Way Bill may be seized.

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V. S. Datey GST E-Way Bill

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