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    E Way

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    SCHWARTZ. A cse
    E-way bill is an electronic document required for transportation of goods over a value of Rs. 50,000. It can be generated by the consignor, consignee, or transporter. An e-way bill provides a single permit for movement of goods throughout India, eliminating the need for separate transit passes in each state. It aims to control tax evasion through self-declaration and real-time tracking of goods movement. Non-generation or non-carriage of e-way bills can attract penalties like detention, seizure, or confiscation of goods. Recent updates to the e-way bill system include reconciliation with GSTR-1, blocking/unblocking of generation, vehicle verification, and real-time tracking

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    E Way

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    SCHWARTZ. A cse
    13 views6 pages
    E-way bill is an electronic document required for transportation of goods over a value of Rs. 50,000. It can be generated by the consignor, consignee, or transporter. An e-way bill provides a single permit for movement of goods throughout India, eliminating the need for separate transit passes in each state. It aims to control tax evasion through self-declaration and real-time tracking of goods movement. Non-generation or non-carriage of e-way bills can attract penalties like detention, seizure, or confiscation of goods. Recent updates to the e-way bill system include reconciliation with GSTR-1, blocking/unblocking of generation, vehicle verification, and real-time tracking

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    e-way

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    E-way bill is an electronic document required for transportation of goods over a value of Rs. 50,000. It can be generated by the consignor, consignee, or transporter. An e-way bill provides a single permit for movement of goods throughout India, eliminating the need for separate transit passes in each state. It aims to control tax evasion through self-declaration and real-time tracking of goods movement. Non-generation or non-carriage of e-way bills can attract penalties like detention, seizure, or confiscation of goods. Recent updates to the e-way bill system include reconciliation with GSTR-1, blocking/unblocking of generation, vehicle verification, and real-time tracking

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    13 views6 pages

    E Way

    Uploaded by

    SCHWARTZ. A cse
    E-way bill is an electronic document required for transportation of goods over a value of Rs. 50,000. It can be generated by the consignor, consignee, or transporter. An e-way bill provides a single permit for movement of goods throughout India, eliminating the need for separate transit passes in each state. It aims to control tax evasion through self-declaration and real-time tracking of goods movement. Non-generation or non-carriage of e-way bills can attract penalties like detention, seizure, or confiscation of goods. Recent updates to the e-way bill system include reconciliation with GSTR-1, blocking/unblocking of generation, vehicle verification, and real-time tracking

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    © All Rights Reserved
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    Download as pptx, pdf, or txt
    of 6

    E-WAY

    MANAGEMENT
    • BY - JO HN J OSHUA
    INTRODUCTION

    W HAT IS E-WAY MANAG EMENT ?

    Ele ct ro n ic E- way Bi ll is a comp li an ce me ch an ism, wh e rein by way of


    t h e digit al int e rf ace t h e p erson causin g m oveme nt of go ods uplo ads
    t h e relevant info rmati o n prio r t o t h e com men cem ent of movem ent of
    go ods an d ge ne rat es E- way Bi ll. Move me nt can be in re lati o n t o
    supply o r ot h er t han supply.
    WHAT IS AN E-WAY BILL:
    GENERATION, MODIFICATION,
    VALIDITY, EXTENSION AND
    CANCELLATION

    AN E-WAY B I LL I S A RECEI P T O R A D O CU M EN T I SS UED BY T H E


    CA RR I ER . I T I S REQ U I RED TO B E CA RR I ED BY A P ERS O N I N
    C H ARG E O F TH E CO N V EYAN CE CA R RY I N G A N Y CO N SI G N MEN T O F
    G O O D S A S M A N DATED BY T H E G OV ERN M EN T I N T ERM S O F R ULE
    1 3 8 , S EC TI O N 68 O F T H E G O O D S A N D SERV I CES TAX AC T. I T CA N
    B E G EN ERATE D BY EI T H ER T H E CO N SI G N EE O R T H E CO N SI G N O R
    A N D I N SO M E C A SES , BY T H E T R A NS P O RT ER . T H ERE AR E
    M ULT I P LE AC T I O N S T H AT N EED TO BE TA K EN I N AN E-WAY B IL L
    O N C E I T I S G EN ER AT ED DE P EN D I N G O N T H E M OV EMEN T O F
    G O O D S.
    WHY E-WAY BILL

    • S I N G LE E-WAY BI LL FO R H A S SLE-F RE E M OV EM EN T O F G O O D S
    T H RO U G H O U T T H E CO UN T RY
    • El im in at es t h e n e e d fo r se parat e tran si t pas s in ea c h Stat e to
    m ove goo ds
    • Move m e nt fro m De par t m ent al po lic y m od el t o “ Se lf De c larati o n”
    m ode l
    • Co ntro llin g t ax evasi on
    • No m ore waiti n g ti m e at th e c h e c k po st
    • Opti m u m u se of ve h ic les a n d re so u rce s
    • Sm o ot h an d e as ier ve r ifi c ati on of E-way b ill by ta x offi ce r s
    PENALTIES FOR NON-
    GENERATION/ NOT
    CARRYING E-WAY BILL

    PE NAL P ROVISIONS ON NON-G ENERATION OF E -WAY BILL S:


    • Penal ti es
    • Det enti on an d Seizu re
    • Confi scati on
    E-WAY BILL –RECENT
    RULE UPDATES AND
    PROCESS
    ADVANCEMENTS

    1 . RECONCILIATION BETWEEN GSTR1 AND E-WAY BILL


    2 . BLOC KING AND UNBLOCKING OF E-WAY B ILL GENERATION
    3 . VEHICLE VERIFICATION OF E-WAY BILL (VAHAN)
    4 . REAL-TIME VEHICLE TRACKING (FASTAG AND R FID)
    5. E-WAY BILL POST E-INVOICING

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