Delhi GST mandates virtual hearings via WEBEX or Google Meet with advance notice and recorded proceedings

Delhi GST mandates virtual hearings via WEBEX or Google Meet with advance notice and recorded proceedingsCircularsGST – StatesThe Delhi Trade & Taxes Department issued mandatory guidelines for conducting personal hearings through virtual mode under the De

Delhi GST mandates virtual hearings via WEBEX or Google Meet with advance notice and recorded proceedings
Circulars
GST – States
The Delhi Trade & Taxes Department issued mandatory guidelines for conducting personal hearings through virtual mode under the Delhi GST Act, 2017. All proper officers and appellate authorities must conduct hearings via applications like WEBEX or Google Meet, with advance notice to taxpayers including virtual links. Taxpayers must submit authorization document

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Handling of Inadvertently Rejected records on IMS

Handling of Inadvertently Rejected records on IMS GSTDated:- 20-6-2025Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient?
Answer

Handling of Inadvertently Rejected records on IMS
GST
Dated:- 20-6-2025

Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient?
Answer: In such cases recipient can request to the corresponding supplier to report the same record (without any change) in same return period's GSTR-1A or respective amendment table of subsequent GSTR-1/IFF. Thus, recipient can avail the ITC basis on amended record by accepting such record on IMS and recomputing GSTR-2B on IMS. Here the recipient will get ITC of complete amended value as original record was rejected by the recipient.
However, recipient will be able to take

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he amendment table of GSTR-1/IFF. in any subsequent period, till the specified time limit, then the liability of supplier will not increase. As amendment table take delta value only. Thus, in present case of same values, differential liability increase will be zero.
Question 3: As a recipient taxpayer, how to reverse ITC of wrongly rejected Credit note in IMS as the corresponding GSTR-3B has already been filed?
Answer: In such cases recipient can request the concerned supplier to furnish the same Credit note (CN) without any change in the same return period's GSTR-1A or in amendment table of subsequent period's GSTR-1/IFF. Now recipient can reverse the availed ITC based on the amended CN by accepting the CN on IMS. Hence, the recipie

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Writ petition challenging CGST Act Section 122(1A) show cause notice dismissed as premature before final adjudication

Writ petition challenging CGST Act Section 122(1A) show cause notice dismissed as premature before final adjudicationCase-LawsGSTHC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court

Writ petition challenging CGST Act Section 122(1A) show cause notice dismissed as premature before final adjudication
Case-Laws
GST
HC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitione

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Bail denied for accused in Rs. 704 crore fake input tax credit fraud involving 353 shell companies

Bail denied for accused in Rs. 704 crore fake input tax credit fraud involving 353 shell companiesCase-LawsGSTHC dismissed regular bail application for accused involved in creating 353 fake firms to pass fraudulent input tax credit worth Rs. 704 crores. C

Bail denied for accused in Rs. 704 crore fake input tax credit fraud involving 353 shell companies
Case-Laws
GST
HC dismissed regular bail application for accused involved in creating 353 fake firms to pass fraudulent input tax credit worth Rs. 704 crores. Court held economic offences of such magnitude constitute serious threat to economy and cannot be treated leniently despite being non-violent. Accused's conduct during proceedings, including suppression of criminal antecedents and att

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GST officer must ensure proper notice service under Section 169(1) before ex-parte assessment proceedings

GST officer must ensure proper notice service under Section 169(1) before ex-parte assessment proceedingsCase-LawsGSTHC set aside ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitione

GST officer must ensure proper notice service under Section 169(1) before ex-parte assessment proceedings
Case-Laws
GST
HC set aside ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitioner was unaware of notice uploaded only on GST Portal without physical service or alternative delivery methods under Section 169(1) of GST Act. Court held that merely fulfilling empty formalities through ex-parte proceedings without af

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GST assessment order set aside for improper notice service under Section 169(1) principles

GST assessment order set aside for improper notice service under Section 169(1) principlesCase-LawsGSTHC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming

GST assessment order set aside for improper notice service under Section 169(1) principles
Case-Laws
GST
HC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming non-receipt of show cause notice uploaded only on GST Portal without personal service. Court held that mere portal upload constituted insufficient service, requiring exploration of alternative modes under Section 169(1) including RPA

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Advisory to file pending returns before expiry of three years

Advisory to file pending returns before expiry of three yearsGSTDated:- 19-6-2025As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall

Advisory to file pending returns before expiry of three years
GST
Dated:- 19-6-2025

As per the Finance Act, 2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return under Section 37 ( Outward Supply), Section 39 (payment of liability), Section 44 ( Annual Return) and Section 52 (Tax Collected at Source). These Sections cover GSTR-1, GSR-1A, GSTR 3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR 7, GSTR 8 and GSTR 9 or 9C.
Hence, above mentioned returns will be barred for filing after expiry of three years. The said

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Assignment of government-allotted leasehold rights in immovable property exempt from GST liability

Assignment of government-allotted leasehold rights in immovable property exempt from GST liabilityCase-LawsGSTThe HC ruled that assignment of leasehold rights in immovable property allotted by a government industrial development corporation does not const

Assignment of government-allotted leasehold rights in immovable property exempt from GST liability
Case-Laws
GST
The HC ruled that assignment of leasehold rights in immovable property allotted by a government industrial development corporation does not constitute taxable supply under GST. Following precedent established in Gujarat Chamber of Commerce and subsequent decisions including Alfa Tools Pvt. Ltd., BVM Pharma, and Time Technoplast Limited, the court held that such assignments ar

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Assessment order quashed for denying personal hearing despite show cause notice on GST Portal requiring alternative service under Section 169

Assessment order quashed for denying personal hearing despite show cause notice on GST Portal requiring alternative service under Section 169Case-LawsGSTHC set aside assessment order dated 08.08.2024 for violating principles of natural justice where petit

Assessment order quashed for denying personal hearing despite show cause notice on GST Portal requiring alternative service under Section 169
Case-Laws
GST
HC set aside assessment order dated 08.08.2024 for violating principles of natural justice where petitioner received no personal hearing opportunity. Despite show cause notice being uploaded on GST Portal, petitioner claimed unawareness and non-receipt of original notice. Court held that while portal service is valid, revenue officer

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AAAR order on GST computation for refurbished car sales partly upheld with certain observations expunged

AAAR order on GST computation for refurbished car sales partly upheld with certain observations expungedCase-LawsGSTHC partly allowed the writ petition challenging the AAAR order regarding GST computation on refurbished car sales. The dispute concerned wh

AAAR order on GST computation for refurbished car sales partly upheld with certain observations expunged
Case-Laws
GST
HC partly allowed the writ petition challenging the AAAR order regarding GST computation on refurbished car sales. The dispute concerned whether amounts paid to car owners and refurbishment costs should be included in purchase price for margin calculation under N/N. 08/2018-CT (Rate). Petitioner argued the appellate authority failed to address ITC issues not considered

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Bank accounts automatically de-frozen after GST appeal filed under Section 107 stays enforcement order

Bank accounts automatically de-frozen after GST appeal filed under Section 107 stays enforcement orderCase-LawsGSTThe HC disposed of a petition challenging the freezing of petitioner’s bank accounts. The petitioner’s grievance concerned the freezing of tw

Bank accounts automatically de-frozen after GST appeal filed under Section 107 stays enforcement order
Case-Laws
GST
The HC disposed of a petition challenging the freezing of petitioner's bank accounts. The petitioner's grievance concerned the freezing of two additional accounts opened under the same PAN number following communication dated 16 June 2024. The court held that since an appeal under Section 107 of the Central Goods and Services Tax Act 2017 had been filed against the impugn

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Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitrary

Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitraryCase-LawsGSTHC held that respondents’ recovery of amount from petitioner’s Electronic Credit Ledger/Electronic Cash Ledger under Sect

Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitrary
Case-Laws
GST
HC held that respondents' recovery of amount from petitioner's Electronic Credit Ledger/Electronic Cash Ledger under Section 79 of GST Act, 2017 was illegal and arbitrary. Court found that pursuant to Section 78, recovery proceedings cannot be initiated within three months of demand becoming payable unless reasons are recorded. Additionally, under Sect

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Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer's Property

Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer’s PropertyCase-LawsGSTHC held that a cash credit account cannot be provisionally attached under Section 83 of MGST Act, as it represents a bank liability

Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer's Property
Case-Laws
GST
HC held that a cash credit account cannot be provisionally attached under Section 83 of MGST Act, as it represents a bank liability rather than a property belonging to the account holder. The court determined that the statutory language of “any property including bank account” does not encompass cash credit accounts. Relying on precedential decisions from Gujarat

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Landmark GST Notice Invalidated: Section 74 Enforcement Lacks Jurisdictional Basis and Legal Substantiation

Landmark GST Notice Invalidated: Section 74 Enforcement Lacks Jurisdictional Basis and Legal SubstantiationCase-LawsGSTHC held that the SCN u/s 74 of GST Act, 2017 was issued without jurisdiction. The court found no ingredients present for invoking Sectio

Landmark GST Notice Invalidated: Section 74 Enforcement Lacks Jurisdictional Basis and Legal Substantiation
Case-Laws
GST
HC held that the SCN u/s 74 of GST Act, 2017 was issued without jurisdiction. The court found no ingredients present for invoking Section 74, specifically noting absence of allegations of fraud, wilful misstatement, or material suppression. Relying on precedent in a similar case involving the same tax officer, the court determined that the notice lacked requisite leg

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Independent Design Services Qualify as Zero-Rated Export, Entitling Firm to Full Input Tax Credit Refund with Statutory Interest

Independent Design Services Qualify as Zero-Rated Export, Entitling Firm to Full Input Tax Credit Refund with Statutory InterestCase-LawsGSTHC ruled that the petitioner, providing design and engineering services to foreign recipients on a principal-to-pri

Independent Design Services Qualify as Zero-Rated Export, Entitling Firm to Full Input Tax Credit Refund with Statutory Interest
Case-Laws
GST
HC ruled that the petitioner, providing design and engineering services to foreign recipients on a principal-to-principal basis, does not constitute an agency relationship. The court determined that the petitioner is an independent entity supplying services directly to its foreign counterparts, thereby qualifying as zero-rated supplies under Sect

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Developer's Land-Transfer Deal Triggers Full GST Liability Under Joint Development Agreement with One-Third Land Value Deduction

Developer’s Land-Transfer Deal Triggers Full GST Liability Under Joint Development Agreement with One-Third Land Value DeductionCase-LawsGSTThe AAR determined that the developer-promoter’s transaction involving undivided share of land and constructed resi

Developer's Land-Transfer Deal Triggers Full GST Liability Under Joint Development Agreement with One-Third Land Value Deduction
Case-Laws
GST
The AAR determined that the developer-promoter's transaction involving undivided share of land and constructed residential units does not qualify as a “sale of land” under Item No. 5 of Schedule III of CGST Act. The Joint Development Agreement and subsequent sale of apartments attract GST liability. Despite the applicant's contention that the com

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Importers Can Claim Input Tax Credit on Re-Assessed Bill of Entry Within Specified Time Limits Under GST Rules

Importers Can Claim Input Tax Credit on Re-Assessed Bill of Entry Within Specified Time Limits Under GST RulesCase-LawsGSTAAR ruled on Input Tax Credit (ITC) eligibility for import IGST. The authority held that TR-6 challan is not a valid document for ITC

Importers Can Claim Input Tax Credit on Re-Assessed Bill of Entry Within Specified Time Limits Under GST Rules
Case-Laws
GST
AAR ruled on Input Tax Credit (ITC) eligibility for import IGST. The authority held that TR-6 challan is not a valid document for ITC availment under GST rules. Bill of entry, whether original or re-assessed, is an eligible document for ITC, subject to Section 16(4) of CGST Act time limitations. The time limit for ITC on differential IGST begins from the re-assess

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Taxpayer Wins Challenge Against Conflicting Tax Assessment Orders Under GST Section 161, Highlighting Procedural Fairness

Taxpayer Wins Challenge Against Conflicting Tax Assessment Orders Under GST Section 161, Highlighting Procedural FairnessCase-LawsGSTHC allowed the writ petition, quashing the subsequent order (Ext.P8) and rejection order (Ext.P14), recognizing that the i

Taxpayer Wins Challenge Against Conflicting Tax Assessment Orders Under GST Section 161, Highlighting Procedural Fairness
Case-Laws
GST
HC allowed the writ petition, quashing the subsequent order (Ext.P8) and rejection order (Ext.P14), recognizing that the initial order (Ext.P7) had already conclusively adjudicated the assessment discrepancies for 2017-2018. The court held that under Section 161 of the GST Act, rectification can be initiated suo motu when an error is apparent on record,

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Legal Challenge Denied: Partnership Firm's Late Appeal Rejected Due to Insufficient Justification for Prolonged Delay

Legal Challenge Denied: Partnership Firm’s Late Appeal Rejected Due to Insufficient Justification for Prolonged DelayCase-LawsGSTHC dismissed the appeal, finding no sufficient cause to condone the 7-month and 20-day delay in filing. Despite medical prescr

Legal Challenge Denied: Partnership Firm's Late Appeal Rejected Due to Insufficient Justification for Prolonged Delay
Case-Laws
GST
HC dismissed the appeal, finding no sufficient cause to condone the 7-month and 20-day delay in filing. Despite medical prescriptions explaining partial delay, the court held that as a partnership firm, other partners could have acted. The petitioner failed to provide a comprehensive explanation for the entire delay period. The court emphasized that statuto

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Tax Notice Invalidated: Procedural Gaps Expose Systemic Service Flaws in GST Assessment Proceedings Under Section 169

Tax Notice Invalidated: Procedural Gaps Expose Systemic Service Flaws in GST Assessment Proceedings Under Section 169Case-LawsGSTHC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found ins

Tax Notice Invalidated: Procedural Gaps Expose Systemic Service Flaws in GST Assessment Proceedings Under Section 169
Case-Laws
GST
HC set aside the assessment order due to procedural deficiencies in notice service. Despite portal upload, the court found insufficient efforts to ensure effective communication with the petitioner. The HC emphasized that merely uploading notices on the GST portal does not constitute proper service, especially when alternative notification methods under Sec

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GST Assessment Order Challenged: Writ Petition Dismissed, Statutory Appeal Route Recommended Under Section 107

GST Assessment Order Challenged: Writ Petition Dismissed, Statutory Appeal Route Recommended Under Section 107Case-LawsGSTHC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent ta

GST Assessment Order Challenged: Writ Petition Dismissed, Statutory Appeal Route Recommended Under Section 107
Case-Laws
GST
HC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act

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Legal Challenge Halts Tax Proceedings Against Dissolved Company, Citing Procedural Flaws and Violation of Natural Justice Principles

Legal Challenge Halts Tax Proceedings Against Dissolved Company, Citing Procedural Flaws and Violation of Natural Justice PrinciplesCase-LawsGSTHC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders wer

Legal Challenge Halts Tax Proceedings Against Dissolved Company, Citing Procedural Flaws and Violation of Natural Justice Principles
Case-Laws
GST
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the orig

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Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing Zone

Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing ZoneCase-LawsGSTIn a ruling by AAR, a pharmaceutical goods importer operating through a Free Trade Warehousing Zone (FTWZ) in Tamil Nadu was fou

Pharmaceutical Importer Exempted from Multiple GST Registrations When Operating Through Free Trade Warehousing Zone
Case-Laws
GST
In a ruling by AAR, a pharmaceutical goods importer operating through a Free Trade Warehousing Zone (FTWZ) in Tamil Nadu was found not obligated to obtain a separate GST registration in the state. The decision hinged on the interpretation that sales of goods within FTWZ before home consumption clearance do not constitute a taxable supply. The warehousing acti

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Union Minister of Commerce & Industry Shri Piyush Goyal Reviews Progress of NICDC-led Industrial Nodes in Andhra Pradesh

Union Minister of Commerce & Industry Shri Piyush Goyal Reviews Progress of NICDC-led Industrial Nodes in Andhra PradeshGSTDated:- 17-6-2025Shri Piyush Goyal Calls for Innovation-Driven Industrial Nodes with Dedicated Startup Zones, Global Investment Conc

Union Minister of Commerce & Industry Shri Piyush Goyal Reviews Progress of NICDC-led Industrial Nodes in Andhra Pradesh
GST
Dated:- 17-6-2025

Shri Piyush Goyal Calls for Innovation-Driven Industrial Nodes with Dedicated Startup Zones, Global Investment Conclaves, and Real-Time Project Monitoring
Union Minister of Commerce & Industry, Shri Piyush Goyal, chaired a high-level review meeting on 15th June 2025 at the Tobacco Board, Guntur, to assess the progress of NICDC-led industrial nodes in Andhra Pradesh under various industrial corridors.
The review focused on the development of three major nodes in the state-Krishnapatnam Industrial Area under the Chennai-Bengaluru Industrial Corridor (CBIC), Orvakal Industrial Area under

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ves to attract targeted foreign investments. He further called for the creation of a centralized dashboard to enable real-time monitoring of project progress and urged the adoption of advanced testing and quality control mechanisms to ensure world-class infrastructure.
Reaffirming the Government of India's commitment to transforming Andhra Pradesh into a symbol of industrial excellence and innovation, the Minister said the state is poised to become “Swarnandhra Pradesh”-a beacon of inclusive and sustainable industrial growth.
The meeting was attended by Member of Parliament (Guntur) Dr. Chandra Sekhar Pemmasani; Minister of State for Rural Development & Communications, Shri T.G. Bharath; Minister of Industries & Commerce, Government of An

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ementation.
Andhra Pradesh: India's Emerging Industrial Powerhouse
Andhra Pradesh is the only state in the country to host industrial nodes under three separate Industrial Corridors. With integrated planning, robust infrastructure, and strong institutional backing, these projects mark a new era of industrialization in the state and the nation:
* Krishnapatnam Node (2,006 acres): Investment potential of approx. Rs.10,500 crore with employment generation of 1 lakh jobs.
* Orvakal Node (2,621 acres): Projected investment of Rs.12,000 crore and employment for approx. 45,000 people.
* Kopparthy Node (2,596 acres): Expected to attract Rs.8,800 crore with job creation for approx. 54,000 individuals.
About NICDC
The National Industrial Co

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Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals

Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill PortalsGSTDated:- 17-6-2025GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, fea

Subject: Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals
GST
Dated:- 17-6-2025

GSTN is pleased to inform that NIC shall be launching the new E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in) on 1st July 2025, featuring enhanced inter-operable E-Way Bill functionalities. The portal is being introduced to provide enhanced inter-operability between the existing E-Way Bill 1.0 Portal (https://ewaybillgst.gov.in) and the new portal.
1. Objective
The new E-Way Bill 2.0 portal has been developed in response to taxpayers' demands for continuity in services during exigencies. It enables cross-portal access to critical E-Way Bill functionalities, ensuring seamless o

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real-time synchronised architecture wherein E-Way Bill data will be mirrored across both systems within seconds
b) In the event of a technical issue or downtime on the E-Way Bill 1.0 portal, taxpayers may perform all necessary operations (e.g., updating Part-B) on the E-Way Bill 2.0 portal and carry the E-Way Bill slip generated therefrom.
c) This dual-system approach is designed to eliminate dependency on a single portal and ensure business continuity.
4. Availability via API
All the above services will also be made available to taxpayers and logistics operators through APIs, in addition to the web portal interface. These APIs are currently hosted on the sandbox environment for testing and integration pu

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