📦 E-Way Bill under GST | 13th Edition (2025)
✍️ Authored by V.S. Datey | Published by Taxmann
📅 Updated till 1st February 2025

🔍 A Complete Legal & Practical Guide to E-Way Bills Under GST

This updated edition offers an in-depth and hands-on reference on the E-Way Bill mechanism under GST. With a step-by-step explanation, real-world examples, flowcharts, and official FAQs, this guide simplifies the complexities of goods movement compliance for tax professionals, businesses, and transporters alike.

👥 Who Should Read This Book?

✅ Tax Professionals – CAs, CSs, Cost Accountants, GST Consultants for advisory & litigation
✅ Businesses & Traders – For intra/inter-state transport compliance & penalty avoidance
✅ Legal Practitioners – For handling notices, appeals, and enforcement cases
✅ Students – For exam prep and concept clarity on GST transport laws

📘 Key Features of This Edition:

🚛 [End-to-End Guidance] – From portal registration to E-Way Bill generation, cancellation & extension
🧾 [GST on Transport Services] – Reverse charge, exemptions, and rates for all transport modes
📑 [Penalty & Enforcement Focus] – Section 129/130 enforcement, seizure, and appeal procedures
📊 [Visual Learning Tools] – Flowcharts, screenshots & tables for better understanding
⚖️ [Judicial Rulings] – Latest case laws & departmental interpretations
📘 [FAQs & User Manual] – For real-time problem-solving during portal use
🔄 [Linked Documentation] – Tax invoices, delivery challans, and their impact on E-Way Bill validity

📚 Detailed Coverage Includes:

🚚 1. E-Way Bill Provisions & Applicability

• Inter-state vs Intra-state rules

• Thresholds, exemptions & turnover limits

• Use cases like Bill-to-Ship-to, job work, multiple consignments

🛠️ 2. Generation, Modification & Cancellation

• Part A & B: What to enter & when

• Multi-vehicle scenarios & transporter enrolment

• Bulk upload & auto-populated e-invoice integration

🛑 3. Road Checks & Legal Consequences

• Powers of officers to intercept vehicles

• Mandatory documents to carry during movement

• Section 129/130 explained with recent amendments

📦 4. GST on Goods Transport Services

• RCM applicability

• Taxability of GTA, courier, rail, air & water transport

• Service provider vs recipient liabilities

🧾 5. Linked Documentation

• Tax Invoice, Delivery Challan, Bill of Supply

• Format requirements & compliance checklist

• Legal significance during movement

📂 6. Appendices & Resources

• E-Way Bill Portal User Manual

• State-specific rules & FAQs

• Legal extracts, relevant forms & government circulars

✅ Why This Book?

📘 Covers every practical and legal angle of E-Way Bills
📘 Updated with latest amendments and Budget 2025 changes
📘 Written by India’s leading GST expert V.S. Datey
📘 Ideal for compliance teams, logistics officers, and GST practitioners

📦 Stay compliant, avoid penalties, and manage goods transport under GST with full confidence!
🔗 Master the E-Way Bill system with this definitive guide.