1. Situation : – Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods Transporter A moves the goods from City X to City Y For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?
2. Situation : – Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations?
Clarification : – It is clarified that the validity period of e-way bill starts only after the details in PART B of FORM GST EWB-01 are updated by the transporter for the first time.
In the given situation, Consignor can fill the details in PART A of FORM GST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORM GST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORM GST EWB-01 on Monday and the validity period of the e-way bill will start from Monday.
Mere CBDT Instructions cannot absolve individuals of their obligation to explain the source and nature of their gold holdings, even…
Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…
ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…
Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…
Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…
Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…