{"product_id":"gst-e-way-bill-v-s-datey","title":"GST E-Way Bill by V. S. Datey (14th Edition 2026)","description":"\u003cp\u003eGST E-Way Bill by V. S. Datey is a complete commentary on the e-way bill system and the four subjects that go with it in practice – tax invoices, delivery challans, bills of supply and GST on goods transport agency (GTA) services. The 14th Edition (2026), amended by the Finance Act 2026, explains Rules 138 to 138F clause by clause with the CGST Act and the EWB, MOV and DRC forms.\u003c\/p\u003e\u003cp\u003eIt consolidates eight years of Supreme Court, High Court and appellate rulings on detention, seizure and confiscation of goods in transit, and covers recent changes such as the second e-way bill portal, mandatory multi-factor authentication, the revised GTA forward charge rates of 5% and 18% and RSP-based valuation of tobacco. A handy guide for transporters, traders, manufacturers, logistics teams and GST practitioners. Paperback, 428 pages.\u003c\/p\u003e","brand":"Sukumar Book Stall","offers":[{"title":"Default Title","offer_id":48398008975531,"sku":"9789375610311","price":799.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/0730\/3339\/files\/1778145654421_1_9789375610311Detail-Page.jpg?v=1792961419","url":"https:\/\/sukumarbookstall.com\/products\/gst-e-way-bill-v-s-datey","provider":"Sukumar Book Stall","version":"1.0","type":"link"}