The book decodes the provisions of e-way bill under the GST law, providing detailed insights of the legal and practical aspect of the e-way bill. The legal provisions of the CGST Act, 2017 and the relevant rules under the CGST Rules, 2017 have been lucidly explained.
A step by step explanation approach has been adopted by breaking down the complete set of legal provisions into small topics and a logical understanding has been provided thereon.
A detailed commentary on the various issues being faced by the GST assesses in relation to e-way bills has been provided.
All the case laws to date have also been added with a summarized write up of the emanating legal positions out of same. Further, for ease of reference, relevant key notifications as issued by CBIC in relation to e-way bills have also been appended.
An in-depth insight into the legal concepts of e-way bill
In-depth understanding of the legal and practical aspect of the e-way bills under the CGST Act, 2017 and CGST Rules, 2017
Providing solutions to all the possible legal and practical difficulties being faced in relation to e-way bill
Analysis of the legal implications on non-compliance of e way bill provisions
Covers all the relevant FAQs on e-way bills
Crisp analysis of all the case laws on e-way bill pronounced by various High Courts
Covers all the relevant GST notifications on e-way bill
Includes a detailed chapter on tax invoice requirements
About the Author
Alok is a qualified CA, CS, LLB professional with nine years of experience in the field of direct and indirect taxation. As an author, Alok has written around 50 articles on domestic and international tax issues. In this string, he has won the Fellowship from Foundation for International Taxation for the year 2014 for writing article on one of the international tax issues. Alok has tasted tax both as a consultant and as a tax safeguard person in the industry. In his short career, he has spent nearly five years with one of the leading Big4’s. Currently, Alok is working in the industry and is taking care of direct and indirect tax functions of the company.