This book provides complete & updated insight of all provisions relating to GST E-Way Bill, in simplified manner. The Present Publication is the 8th Edition, authored by V.S. Datey & amended up to 1st February 2021, with the following coverage:
- E-Way Bill for Transport of Goods
- Background of E-Way Bill Provisions
- Generation of E-Way Bill
- ‘Bill to Ship to’ Transactions
- Filling of Part B of E-Way Bill
- Part B of the Form GST EWB-01
- When Part B is not required to be filled in
- Generation of E-Way Bill by portal
- Generation of E-Way Bill after Part A and Part B are filled in
- Validity of E-Way Bill Generated
- Procedure by Transporter after Generation of E-Way Bill
- Intimation of Acceptance of Details by Recipient/Supplier
- Other Provision Relating to E-Way Bill
- Transport of Goods for which E-Way Bill is not required
- Goods for which E-Way Bill not required as per Annexure to Rule 138(1)
- Other Provisions relating to E-Way Bill
- Storing goods in godown of transport after goods reach destination
- Road Check and Verification of Documents and Conveyances
- Background
- Penalty for transporting goods without valid documentation
- Penalty equal to tax mandatory – Highway Robbery
- Overview of the Provisions of E-Way Bill
- Provisions of E-Way Bill at a glance
- Tax Invoice
- Tax invoice or delivery challan during transport of goods
- Invoice for supply of goods or services or both
- Tax Invoice in respect of goods
- Tax Invoice in case of continuous supply of goods
- Tax Invoice when goods sent on approval basis
- Invoice for transportation of goods in knocked down condition in more than one consignment
- If tax invoice could not be issued at the time of removal
- Tax invoice of goods transport agencies
- Ticket issued in case of passenger transportation service
is tax invoice - Issue of revised invoices for goods sold during period prior
to registration - Contents of tax invoice
- Relaxation is giving HSN code or accounting code of service
- Marking on invoices for exports or supplies to SEZ
- Consolidated daily tax invoice when sale to unregistered person
- Marking on invoice and number of copies of invoice
- Amount of tax to be indicated in tax invoice and other documents
- Information of serial numbers on monthly basis
- Invoice issued after suppression of facts, fraud, seizure and confiscation
- Delivery Challan
- Delivery challan instead of tax invoice for transportation of goods in some specific circumstances
- Delivery challan for sending goods for job work
- Delivery Challan and Tax Invoice when goods sent on approval basis
- Bill of Supply when no Tax Invoice is Required
- Bill of supply when no tax invoice is required
- Contents of Bill of supply
- GST on Goods Transport Service
- Service of transportation of goods
- Goods transport by road
- Reverse charge in respect of GTA services
- Whether SGST and CGST is payable of IGST payable under reverse charge if transporter is from out of State
- Service provided by person who does not issue consignment note is not taxable
- Input Tax Credit of GST paid on GTA service is available to recipient
- Exemptions in respect of goods transport of specified goods
- Exemption to service of giving vehicles on hire to GTA
- GST on outward freight charged in tax invoice in case of FOR contracts
- Tax Invoice of Goods Transport Agencies
- Person paying GST was eligible for the abatement upto 30-6-2017
- Transport of goods by rail
- Water transport service of goods
- Inland waterways
- Meaning of ‘National Waterway’
- Meaning of ‘Inland water’
- Reverse charge on inward ocean transport from out of India
- Air transport service of goods
- Cargo handling services