GST E-Way Bill

850.00

  • Author : V.S. Datey
  • Edition : 8th Edition
  • Date of Publication : February 2021
  • Weight (Kgs) : 0.35
  • No. of papers : 340
Categories: ,

Description

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

Reviews

There are no reviews yet.

Be the first to review “GST E-Way Bill”

Your email address will not be published. Required fields are marked *