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LatestAccounting And Audit 8 October 2026

ICAI Releases 2026 E‑Way Bill Handbook: GST Rules & Exemptions

The Institute of Chartered Accountants of India (ICAI) has published its 2026 E‑Way Bill Handbook, detailing current GST applicability, exemption criteria, and validity rules for intra‑state movement of goods. The guide clarifies that thresholds are determined by individual State and Union Territory notifications, helping businesses understand compliance requirements and avoid penalties. It also provides practical examples to illustrate filing procedures and exemption scenarios, making it a vital resource for tax professionals and traders alike.

ICAI E‑Way Bill Handbook 2026 provides updated guidance on GST applicability for intra‑state transport.

  • Thresholds are set by each State or Union Territory according to their GST notifications.
  • Exemption criteria and validity periods are clarified for businesses.
  • Practical examples help firms comply with filing requirements.

For full details, see the ICAI E‑Way Bill Handbook 2026.

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