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GST TIP – 460

Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of dispatch in PART-A of e-way bill

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GST TIP – 459

In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

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GST TIP – 458

Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.

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GST TIP – 457

Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

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GST TIP – 456

If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transshipment or in case of circumstances of an exceptional nature.

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GST TIP – 455

Extra validity period for e-waybill has been provided for Over Dimensional Cargo (ODC)

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GST TIP – 454

Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill. They have to generate PART-A of e-way bill.

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GST TIP – 453

Consignor can authorize the transporter, courier agency and e-commerce operator to fill PART-A of e-way bill on his behalf.

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GST TIP – 452

Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill .

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GST TIP – 451

Railways has been exempted from generation and carrying of e-way bill with the condition that without the production of e-way bill, railways will not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

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