https://www.taxtmi.com/article/detailed?id=8498 Rule 138 mandates electronic furnishing of Part A (and Part B when applicable) of FORM GST EWB-01 before movement; an e-way bill is valid only when both parts are duly completed. A self-contained statutory detention and seizure regime permits officers to detain goods and conveyances transported in contravention, issue notices specifying tax and penalty, and the regime applies to any person interested in the goods, including transporters. The non-obstante clause means general minor-breach and other penalty provisions do not displace this code; failure to complete Part B has been treated by a High Court authority as attracting tax and a full penalty demand against the transporter. en-us Fri, 10 May 2019 05:45:05 +0530 Fri, 10 May 2019 05:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8498 Rule 138 mandates electronic furnishing of Part A (and Part B when applicable) of FORM GST EWB-01 before movement; an e-way bill is valid only when both parts are duly completed. A self-contained statutory detention and seizure regime permits officers to detain goods and conveyances transported in contravention, issue notices specifying tax and penalty, and the regime applies to any person interested in the goods, including transporters. The non-obstante clause means general minor-breach and other penalty provisions do not displace this code; failure to complete Part B has been treated by a High Court authority as attracting tax and a full penalty demand against the transporter. Articles Goods and Services Tax - GST Fri, 10 May 2019 05:45:05 +0530 https://www.taxtmi.com/article/detailed?id=8498