Wolters Kluwer A Guide to GST E-Way Bill By CA Avinash Poddar

About the Book
Goods and Services Tax is one of the largest tax reform since independence. It has been implemented from 1st July 2017. As per the latest report by the Government, Revenue collections have been found to be unsatisfactory and below expectations. GST Council is under discussion to deliberate on the measures to curb tax evasion.

For controlling evasion of tax, government generally opts for anti-evasion methods. One of the most popular tools they have is “Search and Seizure”. But GST Council has decided to explore other mechanisms for controlling the leakage of revenue, before using the tool. With the intention of controlling revenue leakage, it had decided to implement e-way bill system, which has been made mandatory in the case of supply where the value exceeds prescribed amount. This is an anti-evasion measure taken by Government.

From 1st April 2018, e-way bill has been made mandatory in case of interstate supply of goods. GST Council in its 26th meeting had recommended that in case of intrastate supplies, e-way bill will be implemented in phased manner; and that 1st phase will begin by 15th April, with all the states implementing its e-way bill system latest by 1st June 2018.

This book discusses the provisions and procedures relating to E-Way bill. It comprises of 5 Parts, giving brief introduction on E-way Bill, Analysis of e-Way bill provisions, Practical Procedure with Screenshots, Flow Charts, Tables and Forms and Appendices.

This book can be referred as a handbook/ guide where explanation to all the relevant provisions have been captured in a simplified manner. The reader can refer this as a reference while generating an e-way bill, by following the practical steps explained with screenshots taken from the system.

Key features

•  Detailed analysis of provisions of E-Way Bill

•  Relevant Case Laws

•  Procedure for generating E-Way Bill elucidated through Screen shots, & Flow charts

•  Practical issues and Solution

•  Comparison of National e-way bill with different State E-Way Bills

More Details about A Guide to GST E-Way Bill

General Information  
Author(s)CA Avinash Poddar
PublisherWolters Kluwer
Publish YearApril 2018