Eye Share : Evolving Law on E-way Bill Requirements
Rule 138(1) of CGST Rules requires a registered dealer to generate E-way bill upon causing movement of goods of consignment value exceeding Rs. 50, 0000/- irrespective of whether they constitute “supply” for the purposes of GST. Failure to follow the prescriptions regarding e-way bill being a contravention of the rules, Section 129 of CGST Act automatically gets attracted even if where there has been no taxable event/transaction.Mr. Adithya Reddy (Advocate),&nbs...