All About E way Bill

All About Eway Bill
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Table of Content

1. What is E-Way Bill

  • E Way Bill is electronic document
  • Contain two parts – Part A and Part B
  • To be generated before causing movement of goods on GST common portal as per rule 138 of CGST 2017
  • To be generated by registered person who cause movement of goods or transporters
  • Prior the actual movement of goods
  • Generation of e-way bill on E Way Bill portal

2. Stakeholder of E Way Bill

Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her.

Recipients – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her.

Transporters – Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.

Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.

3. When and Who should prepare Part A of E Way Bill

Statutory Provision:

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i)     in relation to a supply; or

(ii)    for reasons other than supply; or

(iii)   due to inward supply from an unregistered person shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST E Way Bill-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

4. Who will generate E-way Bill

  1. Registration is mandatory to generate E Way Bill – GST portal / E Way Bill common portal
  2. Only registered person can generate E Way Bill
  3. Un-Registered person cannot generate E Way Bill

5. Who cause movement and shall generate E Way Bill

Particulars Movement of goods caused Who generate E Way Bill
Supplier is registered and undertakes to movement of goods. Movement of goods caused by Supplier Supplier will generate E Way Bill
Recipient is registered and undertakes to transport. Movement of goods caused by Recipient Recipient will generate E Way Bill
Supplier: Unregistered
Recipient:  Unregistered and unknown recipient.
Movement of goods caused by unregistered person E Way Bill not required.
However unregistered person supply goods has option to generate E way bill.
Supplier: Unregistered
Recipient:  Unregistered and known recipient.
Movement of goods caused by unregistered person E Way Bill not required. However unregistered person supply goods has option to generate E Way Bill .
Supplier: Unregistered
Recipient:  Registered and known recipient.
Movement of goods deemed to be caused by registered recipient Recipient will generate E Way Bill .

E Way Bill generated by Transporter: on an authorization received from the registered person can generate E Way Bill .

E Way Bill generated by e-commerce or courier agency: on an authorization received from the consignor

6. Cases where Unregistered person can generate E-way Bill

  1. Supplier of Handicraft goods
  2. Un-registered supplier where the recipient is unknown, optional. An Unregistered person can alternatively enrol and log in as the citizen and generate the E- Waybill.

Consignment Value

For the purposes of this rule,

The consignment value of goods = determined in accordance with the section 15, declared in an invoice, a bill of supply or  a delivery challan

Includes = CGST + SGST + IGST

Exclude = the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

    Particulars  
1 Consignment value is more than Rs. 50000 E Way Bill is mandatory,
2 Consignment value is less than Rs. 50000 E Way Bill is optional

6.1 Cases where E Way Bill is required even if consignment value is less than Rs. 50000

Job Worker:  Where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory,

the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment.

Handicraft Goods:
Where handicraft goods are transported from one State or Union territory to another State or Union territory  by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

7. Reason for movement of goods

  1. E Way Bill is required for all transactions involving movement of goods whether in the course of supply on not.
  2. E Way Bill is required not whenever there’s a ‘supply’ but every time there’s ‘movement’ of good.
  3. Every time there is movement of goods, whether by way of supply of goods or supply of services, E Way Bill will be required.
  4. Movement of goods via motorised vehicle only.

For reason other than supply:

  1. Exports/Imports
  2. Job Work
  3. SKD or CKD
  4. Recipient not known
  5. Supply of liquid gas where quantity is not known
  6. Supply return
  7. Exhibition or fairs
  8. For own use
  9. Supply on approval basis
  10. Others etc.

Before commencement of such movement

E Way Bill must be created before commencement of movement of goods.

Exception:
In case of movement of goods by Railway, E Way Bill can be generated even after movement of goods, In such case goods will not be delivered until E Way Bill will be presented at the time of delivery.

8. Information relating to the said goods

PART A of Eway bill

  1. GSTIN of Suppliers & Recipient (URP, if unregistered)
  2. Place of Delivery (PIN Code of Place of Delivery)
  3. Document No. (Tax Invoice, Bill of Supply & Delivery Challan etc.)
  4. Document Date
  5. Value of Goods (Including Tax & Cess)
  6. HSN Wise Summary (if aggregate turnover upto 5 crores; 2 digits & for more than 5 crores; 4 digits)
  7. Reason for Transportation (select from dropdown menu)

PART B of Eway bill

  1. Vehicle No. for Road
  2. Transport Document Number (GRN, Railway Receipt, Air Way Bill etc.)

9. Part B of E Way Bill & Generation of E Way Bill

Part B of E Way Bill contain detail of conveyance carrying goods for movement.

E Way Bill is not valid and usable, unless its Part B is filled. Part-B is a must for the- E Way Bill for movement purpose.

Otherwise, printout of E Way Bill says it is invalid for movement of goods.

Mode of transport Who causing movement of goods When to generate E Way Bill
By Road in own conveyance or Hired conveyance or Public Conveyance   Supplier Recipient       E-way bill must be generated after filling part B of FORM GST E Way Bill -01, before the commencement of movement of goods either by person causing of such movement of goods either as consignee or consignor.
By Road Registered Person Where E Way Bill is not generated by registered person after filling Part B of E Way Bill , Furnish the information relating to transporter on common portal.
By Road Transporter on authorization E Way Bill shall be generated by authorised transporter
Railway, Air or vessel   Part B of FORM GST E Way Bill 01, can be filled even after commencement of movement of goods.
However in case of transportation of goods by Railways, goods only will be delivered only after production of E-way bill.

10. Cases where E Way Bill is not required / optional

  ParticularsPART A PART B
Where consignment value is less than Rs. 50000 Part A is optional Part B is optional
Movement of goods by Unregistered supplier To Unregistered recipient Part A is optional Part B is optional
Where Goods transported within state or UT  from place of consigner  to place of transporter  for further transportation Part A is mandatory Part B is optional
Where Goods transported within state or UT  from place of transporter  to place of consignee  for further transportation Part A is mandatory Part B is optional

Unique Reference Number

On generation E Way Bill , URN shall be given to

  1. Supplier
  2. Recipient
  3. Transporter

Validity: Such URN shall be valid for 15 days for updation of PART B of E Way Bill -01.

11. Multiple Vehicle used for Transportation – Same transporter

Goods transferred from one conveyance to other conveyance for any reason: Detail of new conveyance will be updated in PART B of E Way Bill Before such transfer By Supplier, Recipient, Transporter

11.1 Multiple transporter

In case Part B is not filed: Supplier, Recipient or transporter, may assign the E Way Bill number to another registered or enrolled transporter

In case Part B is filed:  Where detail of conveyance has been filed in Part B of E Way Bill by transporter, such E Way Bill can not be assign to another transporter by supplier or recipient.

11.2 Consolidated E Way Bill

  1. Where multiple consignments are intended to be transported in one conveyance,
  2. The transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and
  3. A consolidated e-way bill in FORM GST E Way Bill-02 maybe generated by him on the said common portal prior to the movement of goods.

12. Transporter to be responsible for generation of E Way Bill

In case, supplier or recipient has not generated E Way Bill and consignment value is more than Rs. 50000 transporter will be responsible for generation of E Way Bill.

Where goods are supplies via ecommerce operator or courier agency, E Way Bill can be generated by such ecommerce operator or courier agency.

13. E Way Bill to GSTR 1

Information furnished in PART A of E Way Bill:

To registered person: Can use this information for GSTR -1 purpose.

To unregistered person: information shall be shared via Email or Phone number.

14.Cancellation/Deletion/Modification of E Way Bill

Where goods have not been verified as per Rule 138(B) in transit:  E Way Bill can be cancelled only within 24 hours of generation on E Way Bill portal.

Where goods have been verified as per Rule 138(B) in transit:  E Way Bill cannot be cancelled in any case.

Deletion of E Way Bill: E Way Bill cannot be deleted.

Modification of E Way Bill: Once generated, PART A of E Way Bill cannot be edited. Only PART B can be updated as per requirements.

15. Validity of E Way Bill

S No Distance Validity Period
1 Up to 100 km One day in case of other than over dimensional cargo
2 For every 100 km or part thereof there after One additional day in case of other than over dimensional cargo
3 Up to 20 km One day in case over dimensional cargo
4 For every 20 km or part thereof there after One additional day over dimensional cargo


Extension validity by the commissioner: Commissioner may extend the validity for certain categories of specified goods.

Extension validity by transporter: Only in exception case, by updating Part B of E Way Bill.

Counting of Period of Validity: Period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

16. Acceptance of E Way Bill with in 72 hours

  1. Supplier or recipient shall communicate his acceptance or rejection of the consignment covered by E Way Bill.
  2. Such acceptance or rejection should be with in 72 hours or time of delivery of goods, which ever is earlier.
  3. In case no acceptance or rejection is communicated, it shall deemed to be accepted.

17. Penalties for Not carrying E Way Bill

17.1 Penalty for certain offence

A taxable person, Registered person and any person, transports any taxable goods without the cover of documents as may be specified in this behalf i.e. eway bill; shall be liable to a penalty of Rs. 10,000/- or tax sought to be evaded, whichever is higher.

17.2 Detention, seizure and release of goods and conveyance in transit (As per Section 129 of the CGST Act’2017)

Where any person transport or store any goods, in contravention of this act and rules contravention, all such goods and conveyance and documents shall be liable to detention or seizure, shall be released with penalty;–

17.3 Where the owner of the goods come forward to pay tax and penalties

  1. In case of Taxable Goods; 100% of the tax payable & penalty.
  2. In case of Exempted Goods; 2% of the value of goods or Rs. 25,000/-, whichever is less.
  3. Upon furnishing of security equivalent to amount above

17.4 Where the owner of the goods does not come forward to pay tax and penalties;

  1. In case of Taxable Goods; 50% of the value of the goods reduced by the tax amount paid,
  2. In case of Exempted Goods; 5% of the value of goods or Rs. 25,000/-, whichever is less.
  3. Upon furnishing of security equivalent to amount above
  4. No such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.
  5. No tax, interest or penalty shall be determined without giving an opportunity of being heard.
  6. The goods so detained or seized shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, or on payment of applicable tax, interest and penalty payable (section 67(6) – Power of inspection, search and seizure)
  7. On payment of tax and penalties, all proceeding shall be deemed to be concluded.
  8. In case of non-payment of tax and penalties, further proceeding u/s 130 shall be initiated.

17.5 Confiscation of goods and conveyance and levy of penalties:

Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty within 7 days of such detention or seizure, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty as under

  1. Penalties which should not be more than the market value of goods less tax there on
  2. Penalties which should not be less than penalties u/s 129(1)

No order for confiscation of goods or conveyance shall be made without giving an opportunity of being heard.

18. Document/Device to be carried with conveyance

Person in charge will carry following document with conveyance

  1. Invoice, Bill of supply or delivery challan
  2. Copy of E Way Bill or number of E Way Bill, required only in case of transport by road.

Invoice reference number (IRN) can also be obtain in place of actual invoice copy. Such IRN shall be valid for 30 days. Such IRN can be obtain by filling GST INV-1

E Way Bill not required in exception cases: commissioner by notification, allow to keep the following document with conveyance in place of E Way Bill.

  1. Invoice, Bill of supply or delivery challan

19. Verification of documents and conveyances

  1. Commissioner or authorised office, can intercept any vehicle to verify E Way Bill in physical or electronic form.
  2. Verification can be done via Radio Frequency Identification device.
  3. Physical verification of conveyance can also be carried out.

20. Inspection and verification of goods

20.1 Inspection report of Verification:

  1. A summary report of every inspection of goods in transit shall be recorded online
  2. By the proper officer in Part A of FORM GST E Way Bill-03 within 24 hours of inspection and
  3. The final report in Part B of FORM GST E Way Bill -03 shall be recorded within 3 days of such inspection.

20.2 No further verification of conveyance:

  1. No further verification of conveyance will be done, in case it is done at one place
  2. In case specific information is received, such verification can be done again.

21. Facility for uploading information regarding detention of vehicle

  • Where a vehicle has been intercepted and detained for a period exceeding 30 minutes,
  • The transporter may upload the said information in FORM GST E Way Bill -04 on the common portal.

22. Frequently Asked Question – E -Way Bill

Who is ultimate responsible for creation of Eway Bill?

The responsibility is cast on the registered person who causes the movement of goods. Hence, primary liability to raise E-way bill is on consignor. However, if consignor fails to generate the e-way bill, it may be generated by transporter also.

Whether an e-way bill is required to be generated for movement of goods from one unit of the company to another unit through own vehicle located within 50 km?

Yes, Part A is mandatory. Relation is for Part B only in case where good moves between principle place of business of consigner or consignee to transporter place of business.

How many times can Part-B or Vehicle number be updated for an e-way bill?

EWB can be updated any number of times until Goods reached to destination. Maximum validity come to an end.

For the purpose of calculation of distance and validity, does it needs to be checked from the date and time of generation of individual e-way bill or whether the same needs to be calculated from the time of generation of consolidated eway bill?

Consolidated e-way bill is like a trip sheet and it contains details of different e-way bill which are moving towards one direction, and these e-way bills will have different validity periods. Hence, consolidated e-way bill is not having any independent validity period. However, individual e-way bills in the consolidated e-way bill should reach the destination as per its validity period. It is also worth noting that the date of invoice/delivery challan is not relevant for determining the beginning time of E-way bill.

Whether E-way bill is required to be generated for movement of exempted goods also?

Notification No. 3/2018 has provided that E-way bill is not required to be generated for movement of goods covered under Notification No. 2/2017-Central Tax (rate). This Notification covers all exempted categories of goods. Hence, there is no need to generate E-way bill when a person is causing movement of exempted category of goods except de-oiled cake.

Whether e-way bill needs to be generated for sales returns, rejection etc.?

Yes, e-way bill needs to be generated for any movement of goods.

What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN?

If the consigner or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.

Whether validity of e-way bill starts from update of Vehicle number or even on update of Transporter ID?

The e-way bill is said to be generated when the details related to vehicle number is furnished in Part B of FORM GST EWB-01. Therefore, the validity of e-way bill will start from the date when the vehicle number will is updated in such Form not merely on updating Transporter ID.

Whether separate registration is required for transporters to get transporter ID even though they are registered under GST and have a valid GSTIN. In other words, do all transporters need to get TRAN ID?

No, if a transporter is registered under GST and having a valid GSTIN then such transporter need not again obtain TRAN ID and instead his 15 digits GSTIN can itself be used as TRAN ID. However, an unregistered transporter needs to possess a valid TRAN ID in all cases. Unless the 15 digits transporter id is not entered, the transporter will not be assigned to the said e-way bill.

Is it mandatory to mention HSN code in the E-way bill considering that supplier having aggregate turnover less than Rs. 1.5 Crore may raise invoice without mentioning the HSN code?

HSN details are mandatory in Part A of the E-Way Bill online portal and hence the same would be required to be mentioned.

In case of High Sea Sale Transactions – Whether E-way bill is required?

E-way bill is required for movement of goods within the country. In case of High Sea Sales as the supply is affected before the goods cross the custom frontiers of India, E-way bill is not required to be generated. When the ultimate buyer files bill of entry, he is required to generate e-way bill for movement of goods from port to his place of business.

Whether multiple invoices can be clubbed in one E way bill? If yes, then to what extent?

NO

If the goods are supplied to SEZ within the State, whether E-way bill is required to be generated as the supply of goods to SEZ is considered to be inter-state supply under IGST Act?

Supply to SEZ is considered as inter-state supply under GST Law. However, generation of E-way bill is linked to movement of goods not supply of goods. Hence, when goods are supplied to SEZ located within the State, it could be said to be inter-state supply for levy of GST purpose, but there may not be need to generate E-way bill as it does not involve interstate movement of goods. However, once e-way bill is implemented for intra state supplies, there will be need to generate e-way bill for supplies to SEZ.

Whether fresh e-way bill could be generated for the consignment on expiring of earlier issued e-way bill, if yes the how these both e-way bills will appear in the portal?

No, the supplier is not allowed to generate a new e-way bill (except in some exceptional circumstances) where the e-way bill generated earlier has expired. The goods should not be moved further on expiration of e-way bill.

How to generate eway bill in case of Bill to ship to model

Refer Issues Regarding “Bill To Ship To” for e-Way Bill Under CGST Rules, 2017

In case of accident to vehicle or stuck due to natural calamity when the goods are in transit– what shall be the status of e-way bill?

If accident happens on the road and vehicle is required to be changed, the transporter/registered person who has furnished details in Part A has to change the details of vehicle in Part B of the E-Way bill. The E-way bill issued earlier shall continue to be valid till the expiry of the validity period.

Normally, it happens that the goods are transported from the place of supplier to the transporter’s hub where these are sorted out based on the destination and goods are loaded on the vehicle for single destination. This process could take 5-7 days at the transporter’s warehouse and the validity of E-way bill may expire during this period. How to take care of such situation?

E-way bill rules have not specifically addressed these natures of practical scenarios. If the distance of transporter’s hub is less than 50 KM from the place of business of consignor, then Part B of the E-way bill may not be required to be generated for movement from place of business to transporter’s hub and above problem may not arise. However, where distance is beyond 50 km and such nature of transactions repeatedly happen, the supplier may have to add the transporter’s hub as additional place of business in its GSTIN. The goods may be sent to the transporter’s place based on the delivery challan based on one E-way bill. When goods are actually dispatched from the transporter’s place to the destination, another e-way bill may be generated based on tax invoice.

What happens if e-way bill is generated but no movement took place and if e-way bill is not cancelled?

In case e-way bill is generated but no movement of goods took place, it may be cancelled within 24 hours from the time of its generation. However, if the same is not cancelled within 24 hours, then the system would not allow the cancellation by consignor. In such a situation, one can request recipient to reject the e-way bill at his end in the common portal within 72 hours of its generation. However, if the time period for rejection of 72 hours also lapses then no mechanism is provided in the rules. Therefore, it is very important that all e-way bills that are not supported by proper movement of goods or are invalid or wrongly generated must be immediately cancelled.

Whether e-way has to be generated immediately at the time of generation of raising of invoice or there could be time gap between two documents?

E-way bill is required to be generated before the commencement of movement of goods. There is no time limit prescribed within which it has to be generated from the date/time of invoice. Hence, there could be gap (even in number of days) between date/time of invoice and time of generation of e-way bill.

A dealer of car, transport the unregistered vehicle from his warehouse to his showroom for display and sale to customer. How should E-way bill to be generated?

E-Way Bill has to be generated for movement of all goods unless it is covered in the exempted category of lists. Vehicle itself is covered within definition of goods. Hence, E-way bill has to be generated when new vehicle is moved from the warehouse to showroom for sale to customers. However, in case the new vehicle has not been assigned RTO number, there could be problem in generating Part B of the E-way bill. This has to be suitably addressed.

What happens if unregistered person supplying consignment for value more than 50K to end user (unregistered)?

Every registered buyer or supplier causing the movement of goods shall in respect of such goods issue an e-way bill. In case the e-way bill is not issued by any of them, transporter shall in respect of them, may issue an e-way bill.

How GSTR-1 will is auto populated in case of job work. In case of job work only services charges received by job workers. How will GSTR-1 will be reconciled.

In case where goods are transported by job worker, the e-way bill will be generated on the basis of Delivery Challan not on the basis of tax invoice issued by job worker for job work charges. As we understand that the value of goods moved on the basis of delivery challan is not to be reported in GSTR-1 and neither there is mention of Tax Invoice issued by job worker for job work charges in E-way bill, no data would be auto populated in the GSTR-1 of the job worker.

What happens when there is a change of Transporter Company, E way bill generated for transporter A and he hands over goods after some movement to transporter B?

Sub rule (5A) has been inserted under Rule 138 of CGST Rules 2017, which provides that the consignor, consignee or the transporter may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment. But once the details have been uploaded in Part B by the transporter, such e-way bill number shall not be allowed to be assigned to any other transporter. Hence, any changes in the Part B of E-Way bill may be made only by the Transporter “A” not by Transporter “B”.

If transporter name, GR Number and vehicle number is updated in the portal without transporter ID and subsequently due to breakdown of vehicle, we are compelled to hire different transporter for subsequent transit, how to change transporter name & GR details because provision is made only for change of vehicle number?

Once E way bill is completely generated, it cannot be edited. The registered person who has furnished the details in Part A of the E-way Bill can amend the vehicle details. In the absence of transporter ID, the transporter cannot update the vehicle details. Hence, it is suggested to always mention the Transporter ID to avoid such unwarranted consequences.

In case of multimodal transport, where for first mile it is required to generate an e-way bill for road, second, mile by train and last mile by road. These transporters could be same service providers or different service providers. How to generate an e-way bill in this situation?

Where the e-way bill is generated and goods are to be transported from one conveyance to the other in course of transit, the transporter causing further movement of goods shall be required to update its details in Part – B of the e-way bill before the movement of such goods commences. Therefore, even in case of multi-modal transport initially, e-way bill must be generated giving the details of the vehicle carrying the goods by road. Once the goods are unloaded from this vehicle and loaded in the train, part B of E-way bill needs to be updated. Upon final transit of goods from rail to truck at last mile, part B must be further updated with the details of the vehicle carrying the goods for final delivery.

What if there is change in the ownership of the goods in the course of transportation of goods from one place to another. What shall be validity of earlier E-way bill?

In such transactions, the second party (i.e. the original buyer) would have to generate a fresh E-Way Bill for sale made to third party (i.e. ultimate buyer) in the course of transit.

How to generate the e-way bill, if the goods of one invoice are being moved in multiple vehicles simultaneously?

The supplier shall issue the complete invoice before dispatch of the first consignment; • The supplier shall issue a delivery challan for each of the subsequent consignments, giving reference to the invoice; • Each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and • The original copy of the invoice shall be sent along with the last consignment.

A person has purchased a new mobile phone worth 1,00,000/- and carrying with him on motorized vehicle. Whether e-way bill is required to be generated?

It appears that if the movement is caused by a registered person, E-way bill is required to be generated for goods exceeding value of Rs.50,000/-.

A person has been shifting his households from one state to another on account of job change. Whether E-way bill is required to be generated?

Used personal and household effects have been covered in the Annexure to the Rule 138 in respect of which E-way bill is not required to be generated. Hence, such person is not required to generate E-way bill in such cases.

How to consider consignment value in case goods is being moved for renting purpose. Do we need to take the value of goods or value of the rent charged on goods?

The consignment value is the value of goods to be determined under section 15 of the CGST Act including applicable tax thereon. The rent charged represents the value of service portion whereas E-way bill is to be generated for the value of goods for which movement is to be undertaken. Hence, in such cases, the value to be considered should be of the goods not the rental charges charged by the supplier of services. The movement could be based on delivery challan based on which e-way bill may be generated

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DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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