This book is an end-to-end commentary on the e-way bill regime, together with tax invoice, delivery challan, bill of supply and the GST treatment of goods transport services. As amended by the Finance Act 2026, it offers a clause-by-clause analysis of Rules 138 to 138F alongside the CGST Act, a unified treatment of the EWB, MOV, and DRC FORM-set, and a dedicated case-law chapter on detention, seizure, confiscation, and the developing 'highway robbery' jurisprudence. The book also reproduces the official user manuals (Web System 2025, Offline Tool, SMS, API) and captures the most recent shifts—the second portal (1-6-2024), mandatory MFA (1-4-2025), GTA rate restructuring (22-9-2025) and tobacco RSP-based valuation (1-2-2026). It functions both as a structured legal commentary and a desk-side operational manual for practitioners, in-house teams, transporters and GST officers.
