Taxmann GST E-Way Bill By V S Datey Edition February 2025

This Book offers a comprehensive guide on the legal and practical aspects of India's E-Way Bill system under the Goods and Services Tax (GST) regime. It thoroughly explains the requirements, procedures, and rules for generating and managing E-Way Bills, including critical updates. It incorporates practical examples and lucid explanations and simplifies the intricacies of GST law as applicable to E-Way Bills, making it an indispensable resource for anyone involved in the movement, supply, and transportation of goods.

This book is intended for the following audience:

• Tax Professionals & Practitioners – Chartered Accountants, Cost Accountants, Company Secretaries, and GST consultants seeking authoritative guidance on E-Way Bill procedures


• Businesses & Corporate Entities – Manufacturers, traders, e-commerce operators, and logistics companies involved in intra-state and inter-state transportation of goods


• Legal Practitioners & Advocates – Professionals dealing with GST litigation, compliance checks, and penalty proceedings


• Students & Academics – A valuable reference for those pursuing professional courses or academic research in taxation, accounting, or commerce

The Present Publication is the 13th Edition | 2025 and has been updated till 1st February 2025. This book is authored by V.S. Datey with the following noteworthy features:

• [Latest Amendments & Notifications] Incorporates the latest legislative changes and clarifications, including Budget 2025 updates


• [Step-by-step Guidance] Offers a practical approach to E-Way Bill generation, validity, and compliance procedures, illustrated with flowcharts, screenshots, and examples


• [Procedural Clarity] Covers the entire lifecycle of an E-Way Bill—from registration on the portal to extensions, cancellations, road checks, and verifications


• [Penalties & Enforcement] Discusses the legal framework for penalties, confiscation, and appeals, aiding professionals in minimizing disputes and non-compliance risks


• [Case Laws & Illustrations] Enriched with judicial interpretations and case studies that shed light on complex scenarios in E-Way Bill enforcement


• [GST on Goods Transport Services] Detailed coverage of the GST provisions relating to the transport of goods, including reverse charge mechanisms and exemptions


• [Easy Reference Tools] Includes Appendices, FAQs, and a Quick User Manual for the E-Way Bill portal to enhance user understanding

The coverage of the book is as follows:

• E-Way Bill Provisions & Background


• Understanding the legal foundation of the E-Way Bill, its applicability to inter-state and intra-state supplies, exemptions, and thresholds


• Registration & Enrolment on E-Way Bill Portal


• Step-by-step instructions for taxpayers and transporters, including updates on auto-population tools, bulk generation, and integration with e-invoicing systems


• Generation of E-Way Bill (Part A & Part B)


• Detailed discussion on how to fill Part A (consignment details) and Part B (vehicle details), along with special scenarios like 'Bill to Ship to' transactions, multiple vehicles for single consignments, and more


• Validity & Cancellation


• Rules on the validity period of E-Way Bills, extensions, and cancellation procedures


• Road Checks & Verification


• Procedures employed by officials during road checks, verification of conveyances, and documents required to be carried by transporters


• Penalties & Legal Consequences


• Comprehensive coverage of Sections 129 & 130 (detention, seizure, and release of goods), plus updates on penalty guidelines and provisional release


• Documentation under GST


• Exhaustive explanation of Tax Invoices, Delivery Challans, Bill of Supply, and their relation to E-Way Bill requirements


• GST on Goods Transport Services


• Insights into the taxability of road, rail, water, and air transport of goods, highlighting exemptions, reverse charge mechanisms (RCM), and rate structures


• User Manuals & FAQs


• Official guidance from the Government's E-Way Bill portal, including frequently asked questions and state-specific notifications

• Introductory Chapters – Sets the stage with the background and purpose of the E-Way Bill mechanism, linking the law to practical scenarios


• Procedural Chapters – Provides a clear breakdown of how to generate, modify, and cancel E-Way Bills, replete with forms and step-by-step instructions


• Compliance & Enforcement – Dedicated sections on road checks, detention, seizure, and the penal provisions


• Linked Documentation – Chapters focusing on tax invoices, delivery challans, bill of supply, and their role in hassle-free goods movement under GST


• GST on Goods Transport – A deep dive into the GST implications on various modes of transport, complete with examples and clarifications


• Appendices & References – Contains relevant statutory provisions, rules, notifications, comprehensive FAQs, user manuals, and practical illustrations

About the Author

Mr. 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 like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), from 1966 to 1993.

He started his career as an author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. Taxmann, publish all his books. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey conducts various training programmes on indirect tax-related topics.