Taxmann’s GST E-Way by V.S. Datey – 9th Edition July 2021

GST E-Way Bill provides complete & updated insight of all provisions relating to GST E-Way Bill, in a simplified manner, with Case Laws.

The Present Publication is the 9^th Edition, authored by V.S. Datey & amended up to June 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 the 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
  • Proposed changes in Penalty Provisions for transporting goods without valid documents
• Case Laws in Respect of Detention, Seizure, and Release of Goods and Conveyance in Transit
  • Huge litigation on the issue relating to road checks
• Tax Invoice
  • Tax invoice or delivery challan during transport of goods
  • Invoice for the 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 a 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 the 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 a monthly basis
  • Invoice issued after the 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 the transporter is from out of State
  • Service provided by a person who does not issue consignment note is not taxable
  • Input Tax Credit of GST paid on GTA service is available to the 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 up to 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