BDP's E-Way Bill Under GST: A Comprehensive Guide (13th Edition, 2025) by V.S. Datey is an indispensable resource for navigating the complexities of India's E-Way Bill system under the GST regime. Updated until February 1, 2025, including Budget 2025 updates, this 13th edition offers a comprehensive and practical understanding of the legal and procedural aspects of E-Way Bills, making it an essential tool for businesses, tax professionals, legal practitioners, and students.

This book caters to a wide audience:

• Tax Professionals & Practitioners: Chartered Accountants, Cost Accountants, Company Secretaries, and GST consultants will find authoritative guidance on E-Way Bill procedures, ensuring accurate compliance and minimizing potential disputes.
• Businesses & Corporate Entities: Manufacturers, traders, e-commerce operators, and logistics companies involved in the transportation of goods will gain a clear understanding of the requirements and procedures for generating and managing E-Way Bills, facilitating seamless movement of goods.
• Legal Practitioners & Advocates: Professionals dealing with GST litigation, compliance checks, and penalty proceedings will find valuable insights into the legal framework surrounding E-Way Bills, enabling them to effectively represent their clients.
• Students & Academics: This book serves as an invaluable reference for those pursuing professional courses or academic research in taxation, accounting, or commerce, providing a practical understanding of the E-Way Bill system within the broader GST landscape.

Key Features:

• Latest Amendments & Notifications: Incorporates all legislative changes and clarifications up to February 1, 2025, including crucial updates from Budget 2025.
• Step-by-step Guidance: Offers a practical, user-friendly approach to E-Way Bill generation, validity, and compliance procedures, enhanced with flowcharts, screenshots, and real-world examples.
• Procedural Clarity: Covers the entire lifecycle of an E-Way Bill, from initial registration on the portal to extensions, cancellations, road checks, and verifications, ensuring a thorough understanding of each stage.
• Penalties & Enforcement: Provides a detailed analysis of the legal framework for penalties, confiscation, and appeals, empowering professionals to minimize risks and ensure compliance.
• Case Laws & Illustrations: Enriched with judicial interpretations and relevant case studies, the book sheds light on complex scenarios and practical challenges in E-Way Bill enforcement.
• GST on Goods Transport Services: Offers comprehensive coverage of GST provisions related to the transportation of goods, including reverse charge mechanisms and exemptions.
• Easy Reference Tools: Includes valuable appendices, FAQs, and a Quick User Manual for the E-Way Bill portal, simplifying navigation and enhancing user understanding.

Coverage Highlights:

• E-Way Bill Provisions & Background: Explores the legal foundation of the E-Way Bill, its applicability, exemptions, and thresholds.
• Registration & Enrolment: Provides 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: Details how to fill Part A (consignment details) and Part B (vehicle details), covering special scenarios like 'Bill to Ship to' transactions and multiple vehicles for single consignments.
• Validity & Cancellation: Explains the rules governing the validity period of E-Way Bills, extension procedures, and cancellation processes.
• Road Checks & Verification: Outlines the procedures employed by officials during road checks, document requirements, and verification of conveyances.
• Penalties & Legal Consequences: Provides a comprehensive analysis of Sections 129 & 130 (detention, seizure, and release of goods), penalty guidelines, and provisional release procedures.
• Documentation under GST: Explains Tax Invoices, Delivery Challans, Bill of Supply, and their relationship to E-Way Bill requirements.
• GST on Goods Transport Services: Examines the taxability of various modes of goods transport, including exemptions, reverse charge mechanisms, and rate structures.
• User Manuals & FAQs: Includes official guidance from the Government's E-Way Bill portal, FAQs, and state-specific notifications.

Structure:

The book is logically structured, progressing from introductory chapters covering the background and purpose of the E-Way Bill mechanism to procedural chapters with step-by-step instructions, compliance and enforcement sections, discussions of linked documentation, and a deep dive into GST on goods transport. Appendices and references provide valuable supplementary information.