E-invoicing applies above the notified turnover threshold, and e-way bills govern movement of goods. Errors lead to penalties and detention, so systems need to be set up correctly.
Scope of service
- Applicability review
- ERP and IRP integration checks
- E-way bill generation rules and exceptions
- Cancellation and amendment procedures
Regulatory framework
- CGST Act, 2017 — sections 31, 68 and 129
- CGST Rules, 2017 — Rule 48(4) and Rule 138
Typical professional activities
- Process review
- Staff training
- Periodic compliance checks
Applicable industries
Relevant articles and resources
- Interest on delayed GST payment under section 50
- Input tax credit and GSTR-2B: conditions and reconciliation
- Knowledge Centre: GST
The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.