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 9th Edition, authored by V.S. Datey & amended up to June 2021, with the following coverage:E-Way Bill for Transport of Goodso Background of E-Way Bill Provisionso Generation of E-Way Billo Bill to Ship to TransactionsFilling of Part B of E-Way Billo Part B of the Form GST EWB-01o When Part B is not required to be filled inGeneration of E-Way Bill by the portalo Generation of E-Way Bill after Part A and Part B are filled ino Validity of E-Way Bill Generatedo Procedure by Transporter after Generation of E-Way Billo Intimation of Acceptance of Details by Recipient/SupplierOther Provision Relating to E-Way Billo Transport of Goods for which E-Way Bill is not requiredo Goods for which E-Way Bill not required as per Annexure to Rule 138(1) o Other Provisions relating to E-Way Billo Storing goods in godown of transport after goods reach destinationRoad Check and Verification of Documents and Conveyanceso Backgroundo Penalty for transporting goods without valid documentationo Penalty equal to tax mandatory - Highway Robberyo Proposed changes in Penalty Provisions for transporting goods without valid documentsCase Laws in Respect of Detention, Seizure, and Release of Goods and Conveyance in Transito Huge litigation on the issue relating to road checksTax Invoiceo Tax invoice or delivery challan during transport of goodso Invoice for the supply of goods or services or botho Tax Invoice in respect of goodso Tax Invoice in case of continuous supply of goodso Tax Invoice when goods sent on approval basiso Invoice for transportation of goods in knocked down condition in more than one consignmento If a tax invoice could not be issued at the time of removalo Tax invoice of goods transport agencieso Ticket issued in case of passenger transportation service is tax invoiceo Issue of revised invoices for goods sold during the period prior to registrationo Contents of tax invoiceo Relaxation is giving HSN code or accounting code of serviceo Marking on invoices for exports or supplies to SEZo Consolidated daily tax invoice when sale to unregistered persono Marking on invoice and number of copies of invoiceo Amount of tax to be indicated in tax invoice and other documentso Information of serial numbers on a monthly basiso Invoice issued after the suppression of facts, fraud, seizure and confiscationDelivery Challano Delivery challan instead of tax invoice for transportation of goods in some specific circumstanceso Delivery challan for sending goods for job worko Delivery Challan and Tax Invoice when goods sent on approval basisBill of Supply when no Tax Invoice is Requiredo Bill of supply when no tax invoice is requiredo Contents of Bill of supplyGST on Goods Transport Serviceo Service of transportation of goodso Goods transport by roado Reverse charge in respect of GTA serviceso Whether SGST and CGST is payable of IGST payable under reverse charge if the transporter is from out of Stateo Service provided by a person who does not issue consignment note is not taxableo Input Tax Credit of GST paid on GTA service is available to the recipiento Exemptions in respect of goods transport of specified goodso Exemption to service of giving vehicles on hire to GTAo GST on outward freight charged in tax invoice in case of FOR contractso Tax Invoice of Goods Transport Agencieso Person paying GST was eligible for the abatement up to 30-6-2017o Transport of goods by railo Water transport service of goodso Inland waterwayso Meaning of National Waterwayo Meaning of Inland watero Reverse charge on inward ocean transport from out of Indiao Air transport service of goodso Cargo handling servicesAbout the AuthorMr. V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in the corporate field at senior levels in leading listed companies