https://www.taxtmi.com/article/detailed?id=10771 E-way bill is an electronic transport document under GST with Part A (consignor/consignee, invoice, value, HSN, transport document) and Part B (transporter/vehicle) details; generation is required by consignor, consignee or transporter depending on carriage and consignment value, and another e-way bill may be issued if delivery cannot be completed within validity. Detention/seizure may follow absence of a valid e-way bill, but courts require authorities to verify produced or corrected e-way bills and distinguish clerical or inadvertent errors and expiry caused by exceptional events from tax-evasion. en-us Fri, 28 Oct 2022 10:39:46 +0530 Fri, 28 Oct 2022 10:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10771 E-way bill is an electronic transport document under GST with Part A (consignor/consignee, invoice, value, HSN, transport document) and Part B (transporter/vehicle) details; generation is required by consignor, consignee or transporter depending on carriage and consignment value, and another e-way bill may be issued if delivery cannot be completed within validity. Detention/seizure may follow absence of a valid e-way bill, but courts require authorities to verify produced or corrected e-way bills and distinguish clerical or inadvertent errors and expiry caused by exceptional events from tax-evasion. Articles Goods and Services Tax - GST Fri, 28 Oct 2022 10:39:46 +0530 https://www.taxtmi.com/article/detailed?id=10771