ICAI releases updated GST E-Way Bill compliance handbook

The Institute of Chartered Accountants of India (ICAI) has released the second edition of its Handbook on E-Way Bill under GST. Updated as of August 15, 2026, the guide serves as a practical reference for tax professionals, businesses, and departmental officers regarding the rules and procedures governing the movement of goods.

Compliance with the e-way bill system is a critical component of daily GST operations, providing an electronic record of transactions that includes details on the consignor, consignee, goods, quantity, value, and transportation. The legal framework is primarily governed by Section 68 of the CGST Act and Rules 138 to 138F of the CGST Rules.

E-way bill requirements extend beyond standard sales transactions and include movements for job work, repairs, testing, exhibitions, replacements, returns, stock transfers, and goods moved for own use. Businesses are advised to ensure consistency between invoices or delivery challans and the e-way bill details, such as GSTIN, HSN codes, and vehicle information, to avoid interception, detention, or disputes during transit.