Description
Taxmann Publications Gst E-Way Bill 8Th Edition by V S Datey
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
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 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
Overview of the Provisions of E-Way Bill
Provisions of E-Way Bill at a glance
Tax Invoice
Tax invoice or delivery challan during transport of goods
Invoice for 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 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 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 monthly basis
Invoice issued after 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 transporter is from out of State
Service provided by person who does not issue consignment note is not taxable
Input Tax Credit of GST paid on GTA service is available to 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 upto 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
Also Available
[4th Edition] of Taxmann’s GST Practice Manual | Day to Day GST Practice Guide for Professionals
[15th Edition] of Taxmann’s GST Ready Reckoner | Ready Referencer for all Provisions of the GST Law
About the author
V.S. Datey
Mr. V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993.
He started his career as 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. All his books are published by Taxmann, New Delhi. 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.