The ruling examines whether penalties under Section 129 can be imposed for internal movement of goods without an e-way bill. It highlights that where no tax is payable, the statutory penalty formula ...
The article explains new GSTN requirements making Ship-To GSTIN mandatory in E-Way Bills for Bill-To / Ship-To transactions from 15 June 2026. Unregistered delivery sites must be reported using ...
GST registered businesses can now digitally close e-way bills upon delivery completion. This new voluntary feature on the GST portal strengthens transaction trails and accountability. Previously, ...