E-Way Bill | CA Inter GST Revision | Jan 27 | CA Karan Satija

E-Way Bill - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise e-way bill generation under Section 68 and Rule 138, consignment value, Form GST EWB-01 Part A and Part B, who must generate the e-way bill, validity period, consolidated e-way bill, bill-to-ship-to, exemptions, inspection of goods in transit and blocking under Rule 138E. 📌 TOPICS COVERED IN THIS VIDEO (10 topics) 1. E-Way Bill Mechanics [Section 68 & Rule 138] - EWB Generation for Consignment Value above Rs. 50,000 2. Meaning of Consignment Value - Includes Taxable Value + GST, Excludes Exempt Supplies & Scheme Subsidies 3. Mandatory E-Way Bill Generation for Inter-State Movement to Job Worker & Handicraft Goods by exempt persons 4. Form GST EWB-01 Structure: Part-A (Invoice/Goods details) vs Part-B (Transport details) 5. Responsibility for generating EWB - Registered Supplier, Recipient, or Transporter 6. Validity Period of E-Way Bill [Rule 138(10)] - Regular Cargo (1 Day/200 km) vs ODC (1 Day/20 km) 7. Consolidated E-Way Bill [Form GST EWB-02] & Bill-to-Ship-to Execution in E-Way Bill 8. Exemptions from E-Way Bill Generation [Rule 138(14)] - Non-motorized conveyance, Exempted goods, Defence, Customs 9. Inspection and Verification of Goods in Transit [Rules 138A to 138D] - Form GST MOV-04 (24h) & Form GST MOV-05 (3 days) 10. Blocking of E-Way Bill Generation Facility [Rule 138E] - Non-filing of GSTR-3B / GSTR-1 for 2 consecutive periods 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of E-Way Bill for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt.#EWayBill #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #EWayBillGST #EWB #Rule138 Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: