GST E-Way Bill

8th Edition February 2021

GEM ID - 5116877-17206367102

Description

This book provides complete & updated insight of all provisions relating to GST E-Way Bill, in simplified manner. The Present Publication is the 8^th Edition, authored by V.S. Datey & amended up to 1^st 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’
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