Schedule for the upcoming Webinar
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Taxgen.in has planned a webinar on E-Way Bill Topic which will cater the following question.
Topics to Be Covered
What is Section 68 of CGST ,Act 2017 ?
Where is Applicability of E-Way Bill?
What are Parts of E-Way Bill?
What is Meaning of Consignment Value in E-way Bill?
What is Validity of E-way Bill.?
What is Penalty on Non generation of E-Way Bill?
How to do E-Way Bill Portal Registration?
What call E-Way Bill be Cancelled /Accepted /Rejected?
When Confiscation not Allowed during interception?
When No E-way Bill is required?
What information is Furnished in E-Way Bill?
When there is bar on generation of E-Way Bill?
What is Bill-to-Ship-to’ (BTST) Transactions under E-Way Bill & GST ?
| Section 68 | Introduction |
Section 68 of CGST Act stipulates that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount shall carry with him
1) prescribed documents and devices (invoice or bill of supply or delivery challan, as case may be)
2) which shall be validated in the prescribed manner. If such conveyance is intercepted by the proper officer at any place,
3) The person in charge of the conveyance shall be liable to produce the documents for verification and also allow the inspection of goods.
Rules 138 to 138E of the CGST Rules lay down, in detail, the provisions relating to e-way bills.
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