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Introduction

The E-Way Bill system is a critical component of the Goods and Services Tax (GST) framework in India. It ensures seamless transportation of goods while preventing tax evasion. This guide will cover all aspects of the E-Way Bill system in 2025, including login procedures, rules, generation processes, and validity. Whether you are a business owner, transporter, or tax consultant, understanding the E-Way Bill system is crucial for compliance.

What is an E-Way Bill?

An E-Way Bill (Electronic Way Bill) is a mandatory digital document required for transporting goods valued over ₹50,000. It is generated on the GST portal and includes essential details such as:

• Consignor & Consignee Details

• Transporter Information

• Goods Description & Value

The E-Way Bill system ensures GST compliance, prevents tax evasion, and facilitates seamless tracking of goods during transit. It plays a crucial role in ensuring smooth logistics and transparency in business transactions.

How to Log in to the GST E-Way Bill Portal

Logging in to the E-Way Bill Portal on Desktop

1. Visit ewaybill.nic.in.

2. Click on Login at the top-right of the homepage.

3. Enter your Username, Password, and Captcha.

4. Click Login to access your account.

Once logged in, users can generate new E-Way Bills, check the status of existing bills, and manage various settings related to GST compliance.

Logging in to the E-Way Bill Portal on Mobile

1. Open a web browser (Chrome, Safari, Firefox).

2. Go to ewaybill.nic.in.

3. Click Login and enter credentials.

4. Access features such as:

   1. Generate and track E-Way Bills

   2. View reports and manage settings

   3. Cancel or update existing E-Way Bills

Tips for Secure Login:

1. Always use the official portal.

2. Do not share your credentials.

3. Use a secure internet connection.

What to Do If You Forget Your Login Credentials

1. Reset Password: Click on Forgot Password, enter your GSTIN or Transporter ID, and verify via OTP.

2. Recover Login ID: Retrieve it via the GST helpdesk or check your registered email/SMS.

3. Tips:

   1. Use a strong password.

   2. Change it periodically.

   3. Keep credentials confidential.

Step-by-Step Guide to Generate an E-Way Bill

Generating an E-Way Bill involves several steps that ensure accurate documentation of goods movement. The process can be completed via the GST portal, SMS, or API integration.

E-Way Bill Generation on the Portal

1. Log in to the GST E-Way Bill Portal.

2. Click Generate New under the E-Way Bill section.

3. Enter Transaction Details:

   1. Transaction Type (Outward/Inward)

   2. Sub-Type (Sale, Export, Job Work)

   3. Invoice Number & Date

4. Fill in Goods Details:

   1. Product Name & HSN Code

   2. Quantity & Value

   3. Applicable GST Taxes

5. Enter Transporter Details:

   1. Mode of Transport (Road, Rail, Air, Ship)

   2. Transporter Name & ID

   3. Vehicle Number

6. Click Submit to generate a 14-digit E-Way Bill Number (EBN).

This number must be shared with the transporter and accompanying documents for compliance.

SMS-Based E-Way Bill Generation

1. Register your mobile number on the E-Way Bill portal.

2. Send an SMS in the format:

   EWBGEN <GSTIN> <Invoice No.> <Value> <HSN Code> <Mode> <Vehicle No.>

   Example:

   EWBGEN 29ABC1234Z 12345 50000 1001 O KA01AB1234

3. Receive an E-Way Bill Number (EBN) via SMS.

E-Way Bill Generation via API

Large businesses can integrate the E-Way Bill system into their ERP or SCM systems using APIs. This automates bill generation and ensures real-time compliance.

Mandatory E-Way Bill Rules & Compliance

Proper generation and carrying of the E-Way Bill are crucial to avoid penalties and ensure smooth transit of goods.

E-Way Bill Format

Part A (Consignment Details)

• Sold To Details: Name, address, GSTIN, contact number.

• Ship To Details: Name, address, GSTIN, contact number.

• Goods Description: HSN code, quantity, taxable value.

• Value of Goods: Total invoice value.

Part B (Transport Details)

• Transporter Information: Name, transporter number, mode of transport.

• Vehicle Details: Vehicle registration number, estimated distance, expected time of arrival.

Validity of an E-Way Bill

How to Extend Validity:

1. Log in to the E-Way Bill portal.

2. Click Extend E-Way Bill before expiry.

3. Enter Vehicle Number & Reason for Extension (e.g., breakdown, weather delays).

4. Submit the request for approval.

Required Documents for E-Way Bill Generation

• GSTIN (Goods & Services Tax Identification Number)

• Invoice details (Invoice number, date)

• HSN Code (Harmonized System of Nomenclature)

• Consignment Value

• Transporter ID

• Vehicle Number

Penalties for Non-Compliance

1. Fine of ₹10,000 or tax evaded amount (whichever is higher).

2. Additional penalties for repeated offenses.

How to Avoid Penalties

1. Generate E-Way Bills before movement.

2. Ensure correct vehicle and invoice details.

3. Carry copies of the E-Way Bill.

Conclusion

The E-Way Bill system is essential for GST compliance in 2025. By understanding login procedures, generation methods, validity, and penalties, businesses can ensure smooth transportation of goods and avoid legal issues. Using technology for automation and proper documentation will enhance efficiency. Staying updated with regulatory changes and consulting tax professionals can help businesses maintain compliance effortlessly.

Maintenance charges are the operating expenses levied on residents of a housing society. These charges ensure the upkeep of common areas and facilities shared by all members of the community. Recent Supreme Court rulings on society maintenance charges have addressed various disputes and provided clarity on the legal framework, offering relief to residents and housing societies alike.

In this detailed blog, we will explore the concept of maintenance charges, their calculation, key provisions under the Real Estate (Regulation and Development) Act (RERA), and the implications of the Supreme Court’s landmark verdict on society maintenance charges.

What Are Society Maintenance Charges?

Society maintenance charges are levied on residents or property owners to manage and maintain common facilities. They are collected periodically—monthly, semi-annually, or annually—depending on the housing society or project.

Common Areas Covered by Maintenance Charges

The charges are primarily used to maintain the following common areas and facilities:

• Swimming pools

• Community facilities

• Commercial facilities

• Basements

• Common entrances and exits

• Fire escapes

• Elevators

• Staircases

• Lobbies

• Water tanks

• Parks and terraces

• Play areas

In gated societies, these charges ensure the smooth functioning of daily operations like security, cleaning, and waste management. Residents contribute a fixed amount to maintain these areas in good condition.

How Are Society Maintenance Charges Calculated?

The calculation of maintenance charges varies depending on the size of the property, quality of amenities, and services offered. Builders often charge between ₹2 and ₹25 per square foot, with more luxurious societies charging on the higher end.

Methods of Calculating Maintenance Charges

1. Per Square Foot Charge

   • Charges are calculated based on the area (carpet or built-up) of the flat. Larger flats pay higher amounts.

2. Equal Maintenance Fees

   • A uniform fee is charged irrespective of flat size.

3. Hybrid Method

   • Costs are split into two parts: one for common facilities (shared equally) and another based on the flat’s size.

The Supreme Court has not prescribed a standard formula, leaving the method of calculation to the discretion of the society or builder, provided it aligns with legal guidelines.

Supreme Court Verdict: Key Highlights

In its landmark ruling on society maintenance charges, the Supreme Court addressed multiple concerns related to unfair charges, penalties, and builder practices. Below are the highlights of the judgment:

1. Uniformity and Fairness in Charges

• Maintenance charges must be levied fairly and uniformly across residents.

• Builders and societies cannot impose arbitrary charges on certain groups, such as tenants.

2. Transparency in Usage

• Housing societies must publish detailed reports on maintenance collections and expenditures.

• Residents should have access to these records to ensure accountability.

3. Maintenance Charges for Unsold Flats

• Developers are responsible for paying maintenance charges on unsold flats until they are sold.

4. Penalties for Late Payments

• Penalties for late payment must be reasonable and capped (e.g., at 12% per annum).

• Residents must be given sufficient notice and a grace period to pay dues before penalties are applied.

5. RERA Provisions

Under Section 4(d) of RERA, builders are mandated to:

• Handle maintenance until the formation of a Residents Welfare Association (RWA).

• Charge reasonable maintenance fees as specified in the allotment letter.

6. Tenant Responsibilities

• The primary responsibility for maintenance charges lies with property owners.

• Owners may recover these charges from tenants through lease agreements, but societies cannot directly enforce payment from tenants.

RERA Guidelines on Maintenance Charges

The RERA Act, 2016, provides a robust framework to regulate maintenance charges and protect homebuyers. Here are the key provisions:

Builder’s Responsibility

• Builders must manage maintenance until the RWA is formed.

• Separate accounts must be maintained for maintenance and corpus funds, audited by a Chartered Accountant.

• Interest earned on these funds must be credited back to the respective accounts.

Transparency in Charges

• Maintenance charges must be disclosed during property booking.

• Non-disclosure or arbitrary charges by builders can be challenged under RERA.

GST on Maintenance Charges

• Maintenance charges exceeding ₹7,500 per month attract an 18% GST.

Flat Maintenance Charges: Rules and Regulations

Key Legal Provisions

1. Builders or promoters cannot profit from maintenance charges. These funds must be used solely for the society’s upkeep.

2. State-specific laws regulate the calculation and collection of maintenance charges.

3. Residents can verify the Income and Expenditure Statement to ensure charges are reasonable.

Rights of Residents

• Residents can challenge unfair practices in consumer courts or RERA authorities.

• All charges must be uniform across residents, barring specific, justified exceptions.

Obligations of Residents

• Payment of maintenance charges is mandatory, irrespective of flat occupancy.

• Non-payment may result in penalties or legal action.

Supreme Court Rulings: Detailed Analysis

Maintenance Charges for Tenants

The Court emphasized that maintenance charges are applicable regardless of whether the unit is occupied by the owner or rented out. The landlord is responsible for ensuring timely payment.

Role of RWAs

Once an RWA is formed, it takes over maintenance responsibilities from the builder. The Supreme Court directed builders to hand over surplus funds, financial records, and accounts to the RWA.

Guidelines for Builders

• Maintenance charges must be transparently communicated at the time of sale.

• Builders cannot impose additional, undisclosed charges post-sale.

State Regulations

State governments have issued guidelines capping the maximum maintenance charges, ensuring that residents are not overburdened.

Importance of Supreme Court Verdict

The Supreme Court’s judgment is a milestone in safeguarding the rights of residents while ensuring fairness and transparency in maintenance practices.

Impact on Residents

• Greater transparency in how charges are levied and utilized.

• Protection against arbitrary penalties or unfair practices by builders.

Impact on Builders

• Enhanced accountability in handling maintenance funds.

• Mandatory adherence to RERA guidelines and state regulations.

Impact on Housing Societies

• Encouragement to adopt standardized practices for calculating and collecting maintenance charges.

Conclusion

The Supreme Court’s verdict on society maintenance charges provides clarity and protection to both residents and housing societies. By mandating fairness, transparency, and adherence to legal guidelines, the judgment ensures that maintenance charges are justifiable and beneficial for all stakeholders.

For residents, this ruling is a call to remain vigilant and proactive in ensuring that their rights are upheld. For builders and RWAs, it is an opportunity to align practices with the law and foster trust within communities.

In the realm of real estate, understanding taxation is crucial, especially when it comes to the Goods and Services Tax (GST). GST has had a significant impact on various sectors since its implementation. When it comes to buying or selling flats and real estate properties, comprehending the GST rates is essential. In this blog, we'll delve into the nuances of GST rates on real estate and flat purchases, making it easy to understand for everyone.

Introduction to GST in Real Estate

GST, introduced in India in 2017, aims to simplify the taxation system by subsuming multiple indirect taxes. It is levied on the supply of goods and services across the country. In the case of real estate, GST is applicable to the sale of under-construction properties or flats. However, ready-to-move-in properties are exempt from GST as they do not involve the transfer of goods and services.

GST Rates on Real Estate

The GST rates applicable to real estate transactions depend on various factors such as the type of property, its construction status, and the presence of affordable housing components. As of the latest information available, the GST rates for real estate are as follows:

1. Under-construction Flats: For under-construction properties, the GST rate is generally 5%. This rate is applicable to both residential and commercial properties.

2. Affordable Housing Projects: Affordable housing projects enjoy a lower GST rate of 1%. To qualify as an affordable housing project, the property must meet certain criteria specified by the government, such as the carpet area and the selling price.

3. Other Charges: It's important to note that GST is applicable not only on the basic selling price of the property but also on other charges such as preferential location charges, floor rise charges, and amenities charges.

Calculation of GST on Real Estate Transactions

Calculating GST on real estate transactions involves considering various components of the property's cost. Here's a simplified way to calculate GST on the purchase of under-construction flats:

1. Determine the Basic Selling Price (BSP): The BSP is the primary cost of the property excluding other charges.

2. Add Other Charges: Add other charges such as preferential location charges, amenities charges, etc., to the BSP to arrive at the total cost of the property.

3. Calculate GST: Multiply the total cost of the property by the applicable GST rate (5% for under-construction flats, 1% for affordable housing projects) to determine the GST amount.

4. Total Cost to Buyer: Add the GST amount to the total cost of the property to ascertain the final amount payable by the buyer.

Impact of GST on Real Estate Sector

The introduction of GST has had a mixed impact on the real estate sector. While it has brought in transparency and reduced the cascading effect of taxes, there have been challenges as well.

1. Increased Compliance Burden: Real estate developers need to comply with various GST regulations, which can increase their administrative burden.

2. Cost Implications: The GST on under-construction properties has increased the overall cost for buyers, although the input tax credit provision helps mitigate this to some extent.

3. Boost to Affordable Housing: The lower GST rate for affordable housing projects has incentivized developers to focus on this segment, thereby increasing the supply of affordable homes in the market.

4. Market Dynamics: The implementation of GST has also influenced market dynamics, with buyers showing a preference for ready-to-move-in properties to avoid GST implications.

Understanding Input Tax Credit (ITC)

One of the significant provisions under GST for real estate is Input Tax Credit (ITC). ITC allows developers to claim credit for the GST paid on inputs such as raw materials, services, etc., against the GST liability on the sale of properties. This helps in reducing the overall tax liability and can potentially lower the property prices.

However, it's important to note that ITC is available only for under-construction properties and not for ready-to-move-in properties. Also, the developer must pass on the benefit of ITC to the buyers by way of reducing the property prices.

Conclusion

In conclusion, understanding the GST rates on real estate and flat purchases is essential for both buyers and developers. While GST has brought in much-needed reforms to the taxation system, its implications on the real estate sector are significant. Buyers should carefully consider the GST implications while purchasing under-construction properties, and developers must ensure compliance with GST regulations while also passing on the benefits to the buyers. With clarity on GST rates and provisions, navigating the real estate market becomes much easier for everyone involved.

Buying a house is a significant milestone in one's life, but it's important to understand that it comes with various tax implications. From stamp duty to property tax, navigating these taxes is essential for homebuyers to ensure a smooth and legally compliant transaction. In this guide, we'll explore the taxes associated with buying a house and the importance of paying them properly.

Understanding the Tax Landscape:

Before delving into specific taxes, let's understand the broader tax landscape associated with buying a house:

1. Stamp Duty: A state-level tax levied on property transactions, including sale deeds, conveyance deeds, and gift deeds. The rate of stamp duty varies across states and depends on factors such as the property's value and location.

2. Registration Fee: Paid to register the property transaction with the local government authority, typically the sub-registrar's office. Similar to stamp duty, registration fees vary by state and are calculated based on the property's value.

3. Goods and Services Tax (GST): Applicable to under-construction properties and payable by the buyer. GST rates vary depending on the property's status and location, with affordable housing projects often attracting lower GST rates.

4. Property Tax: Levied annually by local municipal authorities on the property owner. Property tax rates are based on factors such as the property's size, location, and type of construction.

Navigating Taxes When Buying a House:

Now, let's explore each tax in detail and understand how homebuyers can ensure proper compliance:

1. Stamp Duty:

   • Stamp duty rates vary across states and are typically calculated as a percentage of the property's transaction value.
   • It's essential for homebuyers to check the prevailing stamp duty rates in their state and budget for this expense accordingly.
   • Stamp duty must be paid at the time of executing the sale deed or conveyance deed and before registering the property transaction.

2. Registration Fee:

   • Registration fees are separate from stamp duty and cover the cost of registering the property transaction with the government.
   • Homebuyers should verify the registration fee applicable in their state and ensure timely payment to avoid delays in property registration.
   • Like stamp duty, registration fees must be paid before registering the property transaction with the sub-registrar's office.

3. Goods and Services Tax (GST):

   • GST is applicable to under-construction properties and varies based on factors such as the property's status and location.
   • Homebuyers should review the GST rates applicable to their property and ensure proper compliance with GST laws.
   • It's advisable to seek clarification from the developer or consult a tax professional regarding GST implications before finalizing the property purchase.

4. Property Tax:

   • Property tax is an ongoing obligation payable by the property owner to the local municipal authority.
   • Homebuyers should factor in property tax obligations when budgeting for homeownership and ensure timely payment to avoid penalties.
   • It's important to register the property with the local municipal authority and obtain a property tax assessment to determine the applicable tax amount.

Importance of Proper Tax Payment:

Ensuring proper compliance with tax obligations when buying a house is crucial for several reasons:

1. Legal Compliance: Paying taxes properly ensures compliance with relevant laws and regulations, reducing the risk of legal issues or disputes in the future.

2. Financial Planning: Understanding tax liabilities helps homebuyers budget effectively and avoid unexpected expenses during the property transaction.

3. Property Ownership Rights: Proper tax payment establishes clear ownership rights to the property and mitigates the risk of future challenges to ownership.

4. Avoiding Penalties: Timely payment of taxes helps homebuyers avoid penalties, interest charges, or legal consequences associated with non-compliance.

Conclusion:

Buying a house is a significant financial decision, and understanding the associated taxes is crucial for homebuyers to ensure a smooth and legally compliant transaction. From stamp duty to property tax, each tax carries its obligations and implications that must be navigated carefully. By understanding these taxes and paying them properly, homebuyers can enjoy the benefits of homeownership while fulfilling their tax obligations responsibly.