About Product
This book provides complete & updated insight of all provisions relating to GST E-Way Bill, in simplified manner. The Present Publication is the 8th Edition, authored by V.S. Datey & amended up to 1st February 2021, with the following coverage: E-Way Bill for Transport of Goods o Background of E-Way Bill Provisions o Generation of E-Way Bill o ‘Bill to Ship to’ Transactions Filling of Part B of E-Way Bill o Part B of the Form GST EWB-01 o When Part B is not required to be filled in Generation of E-Way Bill by portal o Generation of E-Way Bill after Part A and Part B are filled in o Validity of E-Way Bill Generated o Procedure by Transporter after Generation of E-Way Bill o Intimation of Acceptance of Details by Recipient/Supplier Other Provision Relating to E-Way Bill o Transport of Goods for which E-Way Bill is not required o Goods for which E-Way Bill not required as per Annexure to Rule 138(1) o Other Provisions relating to E-Way Bill o 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 o Tax invoice or delivery challan during transport of goods o Invoice for supply of goods or services or both o Tax Invoice in respect of goods o Tax Invoice in case of continuous supply of goods o Tax Invoice when goods sent on approval basis o Invoice for transportation of goods in knocked down condition in more than one consignment o If tax invoice could not be issued at the time of removal o Tax invoice of goods transport agencies o Ticket issued in case of passenger transportation service is tax invoice o Issue of revised invoices for goods sold during period prior to registration o Contents of tax invoice o Relaxation is giving HSN code or accounting code of service o Marking on invoices for exports or supplies to SEZ o Consolidated daily tax invoice when sale to unregistered person o Marking on invoice and number of copies of invoice o Amount of tax to be indicated in tax invoice and other documents o Information of serial numbers on monthly basis o Invoice issued after suppression of facts, fraud, seizure and confiscation Delivery Challan o Delivery challan instead of tax invoice for transportation of goods in some specific circumstances o Delivery challan for sending goods for job work o Delivery Challan and Tax Invoice when goods sent on approval basis Bill of Supply when no Tax Invoice is Required o Bill of supply when no tax invoice is required o Contents of Bill of supply GST on Goods Transport Service o Service of transportation of goods o Goods transport by road o Reverse charge in respect of GTA services o Whether SGST and CGST is payable of IGST payable under reverse charge if transporter is from out of State o Service provided by person who does not issue consignment note is not taxable o Input Tax Credit of GST paid on GTA service is available to recipient o Exemptions in respect of goods transport of specified goods o Exemption to service of giving vehicles on hire to GTA o GST on outward freight charged in tax invoice in case of FOR contracts o Tax Invoice of Goods Transport Agencies o Person paying GST was eligible for the abatement upto 30-6-2017 o Transport of goods by rail o Water transport service of goods o Inland waterways o Meaning of ‘National Waterway’o Meaning of ‘Inland water’ o Reverse charge on inward ocean transport from out of India o Air transport service of goods o Cargo handling services Also Available o [4th Edition] of Taxmann’s GST Practice Manual o [15th Edition] of Taxmann’s GST Ready Reckoner
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