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E-way Bill for Intra-State Supplies in Maharashtra from May 1st

E-way Bill for Intra-State Supplies in Maharashtra from May 1st

The Commissioner of State Tax, Maharashtra has issued a notification amending an earlier notification which stated that on or after the 1st April 2018, no e-way bill shall be required to be generated, for the intra-State movement that commences and terminates within the State of Maharashtra, in respect of any goods of any value. As per clause 2 of the earlier notification, the notification shall be in force until further orders are issued.

E-Way Bill

The new notification has amended clause 2 and has fixed an expiry date for the Notification, i.e. 30th April 2018.

This would mean that from 1st May onwards e-way bill will become a requirement for the intra-State movement that commences and terminates within the State of Maharashtra. Already six States-Karnataka, Andhra Pradesh, Gujarat, Kerala, Telengana, Uttar Pradesh has implemented e-way bill system for intra-state movement of goods.

E-way bills will be mandatory for intra-State trade in respect of these six more states- Bihar, Jharkhand, Haryana, Madhya Pradesh, Tripura and Uttarakhand -from April 20.

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The complete guide to prevent and deal with seizure of goods under E-way bill

The complete guide to prevent and deal with seizure of goods under E-way bill

As e-way bill slowly, but surely comes into application across different parts of the country, states are now planning to step up checking as they suspect they are losing a large amount of revenue.

E-way bill is a considered a vital mechanism to check tax evasion under Goods and Services Tax (GST) and the government has been keen to get the system working. Originally planned for a February 1 roll-out, the site witnessed major technical glitches, prompting the government to take a staggered approach.

E-Way Bill system for all inter-State movement of goods has been rolled-out from April 1, 2018 with the State of Karnataka being the first to make it operational. On April 15, intra-state movement of goods in Gujarat, Uttar Pradesh, Telangana, Andhra Pradesh and Kerala also come under the ambit of e-way bills.

The government on April 13 issued a circular that has laid down the procedure for interception of vehicles carrying the consignment of goods, for checking, detention, release etc. of goods carried in such vehicles.

To prevent detention, it is important that in case of transportation of goods through road, E-way bill needs to be generated before the commencement of movement.

According to the circular, interception etc. of goods and vehicles is to be done by the proper officer authorised by the Joint Commissioner or any other officer specified in the Act. As per Circular No. 3/3/2017 – GST dated 05 July 2017, the proper officer for the purpose of Rule 138B is Inspector of Central Tax.

The guidelines state that the person in charge of the conveyance has to carry invoice or delivery challan along with a copy of e-way bill in physical form or in electronic form. A e-way bill number may be available with the person in charge of the conveyance in form of a printout, SMS or written on an invoice. All these forms are valid forms.

The complete guide to prevent and deal with seizure of goods under E-way bill

The procedure of e-way bill interception and detention/confiscation & release of goods/ conveyances is mentioned below in tabular format:
i. Time limits mentioned in above table to be modified in case of proceedings for perishable or hazardous goodsii. In case if the owner of goods or of conveyance does not make payment within the time specified in GST MOV-11, the title of such goods/conveyance will then vest with the Government and concerned officer will auction the goods and as per Section 130

iii. The above procedure applies for proceedings under the IGST Act

iv. The concerned Central officer to issue the order under the corresponding SGST Act also

v In case of above proceedings initiated for the unregistered person, the concerned officer to create temporary ID on the portal for posting and payment of liability

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The summarized note has been prepared by Deloitte India. 
After e-way bill, government eyes tools to check GST evasion

After e-way bill, government eyes tools to check GST evasion

After deciding to mandate the use of E-Way  Bill to track the movement of goods within five states Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from next week,e-way bill the government is working to introduce other anti-evasion tools to shore up the collection of GST, where it suspects massive leakage is taking place.

On Tuesday, the finance ministry said that intra-state movement of goods in 5 Staes — which account for 61% of the inter-state e-way bill generation — will require the electronic tool from April 15 as part of the planned expansion. E-way bill had become mandatory for movement of goods valued over Rs 50,000 from one state to another at the start of the month.

Sources said in the coming days, the states are planning to step up checking of e-way bills as they suspect that they are losing a large amount of revenue.

Also Read – GST E-way Bill: Objective, Features, and Benefits

On April 16, a committee headed by Bihar deputy CM Sushil Modi will deliberate on ways to reintroduce the reverse charge mechanism, a key anti-evasion tool that was suspended in the wake of protest from traders.

Reverse charge is to be paid by registered GST payers on behalf of small suppliers, who are exempted. The registered dealer or the buyer, who has to pay GST under reverse charge, has to undertake self-invoicing for purchases. While it keeps small businesses out of the tax ambit, SMEs complain that the cost is borne by them and this makes their businesses unviable, although officers believe that the motive behind resistance to blocking reverse charge mechanism is to evade taxes. The government will pay credit to traders against the reverse charge.

“Even under VAT, many states had the tool. But given the concerns we will look at options to ensure that businesses are not impacted and remain viable,” said a finance ministry official. One option is to increase the threshold of daily transactions to keep several small businesses out.

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Source: TOI
GST: Five more states to use e-Way Bill for Intra-State movement from April 15

GST: Five more states to use e-Way Bill for Intra-State movement from April 15

Eway bill system was rolled out from 01.04.18 for inter-state movement of goods and for intra-state movement in Karnataka. From 15.04.18, E-way bill system for intra-State movement of goods would be implemented in Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh also.

roll out of e-way system

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GST E-way Bill: Objective, Features and Benefits

GST E-way Bill: Objective, Features and Benefits

GST E-way bill is an electronic bill, which will be necessary for the movement of goods in the value of goods exceeding Rs. 50,000. The E-Way bill can be generated from the GSTN portal and every registered taxpayer needs to have this E-Way bill with the goods transferring.

Objectives of GST E-way Bill

  • In order to transfer the goods after the e-way bill is introduced, the need for the requirement of separate transit pass in each state will be eliminated.
  • To move from departmental police model to self-declaration model for the movement of goods
  • Single e-way bill for hassle-free movement of goods across the country

Features of GST E-way Bill

  • A user can monitor E-way bills generated on his/her account behalf
  • Multiple models for E-way bill generation for ease of use
  • A user can create the master of customers, suppliers, and products for ease of generation of E-way bill
  • QR code is printed on each E-way bill for ease of seeing details
  • A user can create sub-user and roles on the portal for generation of E-way bill
  • Alerts are sent to users via mail and SMS on registered mail id/mobile number
  • Vehicle number can be entered either by supplier/recipient of goods who generates E-way bill or transporter
  • The generator of the e-way bill can cancel it within 24 hours
  • The recipient of the goods can accept or reject the e-way bill if it is not within its 72-hour generation
  • Consolidated e-way bill can be generated for a vehicle carrying multiple e-way bill consignment

xattax GST E-way bill benefits

Benefits of GST E-way Bill

  • After the applies of e-way bill taxpayers and transporter will not have to cut the rounds of officers and checkpoints to generate e-way bills of goods in other and same states.
  • Enables optimal speed of goods and optimum use of vehicles/resources as waiting time at checkpoints will end.
  • All of the systems are user-friendly
  • Due to online system time will be lapsed to the easy and quick generation of e-way bill
  • Smoother and simple tax administration, processing and verification of e-way bill by tax officers

To know more about E-Way Bill and how we can help you get GST E-Way bill solution, please get in touch with us at gst@xattax.in or call us at +91 8099 512513.

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GST E-Way Bill: Generation Process,Validity, Rules and Regulation

GST E-Way Bill: Generation Process,Validity, Rules and Regulation

GST E-way bill can be generated from GST common portal for e-way bill system – ewaybillgst.gov.in.

GST E-Way Bill

The E-Way (electronic way) bill system under Goods and Services Tax (GST) for inter-state movement of goods came into effect on 1st April ,2018. GST E-Way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000, as mentioned by CBIC (Central Board of Indirect Taxes and Customs). E-way bill can be generated from GST portal for E-Way bill system – www.ewaybillgst.gov.in by the registered persons/Business or transporters who cause movement of goods of consignment before commencement of such movement, informed CBIC.

1. Requirement of GST E-Way bill

Section 68 of the GST Act mandates that the government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs. 50,000 to carry with him such documents and such devices as may be prescribed, said CBIC in the circular. Rule 138 of CGST (Central Goods and Service Tax) Rules, 2017 prescribes E-Way bill as the document to be carried for the consignment of goods in certain prescribed cases.

Ease Your GST Filing & Invoice – with XaTTaX GST Software

2. Generation of GST E-Way bill

According to Central Board of Indirect Taxes and Customs (CBIC), the consignor or consignee, as a registered person or a transporter of the goods can generate the E-Way bill from the common portal by using the Goods and Services Tax Identification Number (GSTIN). The unregistered transporter can enroll on the common portal and generate the E-Way bill for movement of goods for his clients. Any person can also enroll and generate the E-Way bill for movement of goods for his/her own use, said CBIC.

3. Validity period of GST E-Way bill

Validity of the E-Way bill depends upon the distance the goods that have to be transported. In case of regular vehicle or transportation modes, for every 100 km or part of its movement, one day validity has been provided. In case of over dimensional cargo vehicles, for every 20 km or part of its movement, one day validity is provided. This validity expires on the midnight of last day, informed CBIC. The validity period of the E-Way bill can be easily calculated. For example, if an E-Way bill is generated at 00:04 hrs on April 3. Then first day would end on 12:00 midnight of April 4-5. Second day will end on 12:00 midnight of April 5-6, and so on.

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Over 1.7 lakh E-Way bills Generated On First Day of Rollout

Over 1.7 lakh E-Way bills Generated On First Day of Rollout

E-way Bills
About 1.71 lakh electronic invoices ( E-Way Bills) were generated on the first day of the implementation of the e-way bill mechanism which is aimed at plugging loopholes and boosting government revenue.

About 10.97 lakh taxpayers have registered on the e-way bill portal — developed by National Informatics Centre — till date, the finance ministry said in a statement.

Starting today, all inter-state movement of goods worth Rs 50,000 will need generation of e-way bills, the GST Council had decided in its 26th meeting last month. The Council had earlier decided to roll out the mechanism from Feb. 1, but the decision was deferred due to technological glitches.

Also read: GST E-Way Bill – key pointers that you need to know

There were no major hiccups on the first day of the relaunch of the e-way bill mechanism, Abhishek Jain, patner at EY India said in a emailed statement. “The e-way bill portal seems to be much stable this time. However, it would be important to watch how the portal functions for few more days to be absolutely sure.”

To answer queries of taxpayers and transporters, the Central helpdesk of GST has made arrangements with 100 agents dedicated to answer queries related to e-way bills, the finance ministry statement added.

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Source :  BloombergQuint
GSTN has prepared system for 75 lakh GST e-way bills daily: Prakash Kumar

GSTN has prepared system for 75 lakh GST e-way bills daily: Prakash Kumar

Prakash-kumar-Eway Bill

Goods and services tax network (GSTN), the information technology backbone of the new indirect tax regime, completes five years on 28 March. In an interview, Prakash Kumar, its chief executive officer, talks about the challenges GSTN faces, the criticism it has encountered for technological glitches, the steps it has taken to protect taxpayer information as well as ensure a successful GST e-way bill rollout from 1 April.

How challenging has the task of creating the tax network for GST been?

It has been quite challenging. The company was incorporated in 2013 and the initial years were spent in staffing and hiring the technology provider. Though we picked Infosys in 2015, the work started in earnest only after the draft GST law was released in June 2016. We prepared all our systems based on this draft law. But in March 2017, the laws were modified in a big way. That was a big setback for us. We had to reorient a lot of things and make a lot of changes. We had initially designed one registration form for all taxpayers irrespective of whether they are composition dealers or inter-state dealers. But now we have separate forms. Similar was the case for return forms where major changes were made quite late. This forced us to release the forms in a phased manner.

The GST Council is again considering changing the return forms. Do you think this time around it will be a smooth process?

We have suggested to the government that we should be given sufficient time to develop, test and then make them available to everyone. This will ensure that when they start using the system, there will be no surprises. I hope this happens. It is the entire ecosystem which has to make the changes including the accountant software companies, GSPs (GST suvidha providers) and the taxpayers. They also have to be given time.

What are the key learnings? 

We knew that for any software development, one has to give sufficient time between the development process and implementation. But unfortunately, we had time pressure. Because the Constitution was amended, the government had to bring in GST before September 2017.

Ideally, the GST laws should have been brought in earlier. But one has to appreciate that the centre and the states were abdicating their taxation rights. So it was bound to take time.

GSTN’s ownership structure—the fact that it is a private sector entity—has also been questioned…

I do not think it is a issue. We have got the flexibility to hire people with technical expertise at market salaries. We bring in neutrality as well as the expertise to handle this kind of a big information technology project.

Are there enough safeguards to protect confidentiality of data?

None of us in GSTN has access to any individual data. The data is seen by only two people—the person who uploads the data and the tax officer who has jurisdiction over the taxpayer. The database is in an encrypted form. All data mining is done at a collective level. The database administrator does not have full access to all data pertaining to a taxpayer. If he has access to registration information, he will not have access to any other data.

Are you prepared for the rollout of the GST e-way bill the second time around?

We have made a lot of changes. NIC (National Informatics Centre) has upgraded the infrastructure. We have tested the system for the number of e-way bills that can be generated. We have prepared the system for 75 lakh e-way bills daily as against 26 lakh before. We have also decided to first start with inter-state e-way bills from 1 April and then move to intra-state later. You cannot estimate intra-state volumes. So that is why we have sought a staggered rollout for intra-state bringing in only 4-5 states in one go.

 

Stage set for GST E-Way Bill from April 1

Stage set for GST E-Way Bill from April 1

With less than a week left for the implementation of the much-delayed E-Way Bill across the country, tax officials and businesses seem to be well prepared this time around.GST E-way Bill

“The IT system is fully geared up for the E-Way Bill. It has been thoroughly checked and can handle a much higher load,” said Prakash Kumar, Chief Executive Officer, GST Network (GSTN), adding that it has also gone through multiple rounds of testing.

The software for the E-Way Bill is being developed by the National Informatics Company and is being monitored by the GSTN.

In an interview to BusinessLine, Kumar said the system has been designed to generate as many as 75 lakh E-Way Bills per day with a higher throughput between 4 pm and 9 pm, when the traffic is expected to be higher.

“We have also opened it up to GSPs and have given APIs to large transporters who have over two lakh transactions every month. This will allow them to directly create e-way bills in bulk,” he said.

However, the major challenge has been that no one has an estimate of the number of trucks and vehicles transporting cargo in the country on a daily basis. “We tried various sources and also highlighted it with the GST Council,” Kumar said.

The E-Way Bill, which is an electronic ticket for movement of goods worth over ₹50,000 for distances above 10 km as part of the Goods and Services Tax, will be rolled out for inter-State transport from April 1.

For intra-State movement of goods, the E-Way Bill system is expected to be introduced in a phased manner from April 15, according to the GST Council decision earlier this month. All States will be on board by June 1.

Also read: GST E-Way Bill – key pointers that you need to know

Karnataka and Andhra Pradesh are expected to be among the first to introduce E-Way Bill for intra-State movement. “The country has been divided into four zones and depending on the preparedness of each State, they will roll out the E-Way Bill for intra-State movement in phases,” said another official.

The CBEC is understood to be in talks with commercial tax departments of States to work on the roll-out schedule.

The E-Way Bill had started on a trial basis from January 16 and was expected to be rolled out from February 1. However, it was deferred due to technical glitches on Day 1.

Meanwhile, after raising many concerns over possible delays and harassment, businesses too seem to have now become prepared for the E-Way Bill.

To address these worries, the CBEC had earlier this month notified amendments to the E-Way Bill rules relaxing several provisions such as allowing even job workers to generate these documents and providing for longer validity.

Industry players now say that many of their concerns have been addressed. Most businesses have also tried out generating E-Way Bills.

“Everyone is geared up. But what happens on April 1 and whether the system can take the load of lakhs of E-Way Bills being generated is the question. Also, we have to see how the ground-level implementation takes place,” noted an expert.

Welcoming the launch of the E-Way Bill, Anjani Mandal, Co-Founder and CEO of Fortigo, said: “It should not be delayed, but should be implemented uniformly across the country, including the date for implementation.”

While businesses are prepared for it, he, however, noted that instead of April 1, the E-Way Bill could have started from April 10 or 12 so that there is enough time for all shipments of the previous financial year to have left the factory and reached their destination.

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Source :  The Hindu Business Line
GST E-Way Bill – key pointers that you need to know

GST E-Way Bill – key pointers that you need to know

GST e-way bill xattax

A lot of buzz has been generated recently around E-Way Bill as part of the GST compliance mechanism, similar to what Input Tax Credit has generated few months back with government all set to rollout this very soon. This blog provides an overview of GST E-Way Bill and its significance without getting much into the technical and operational aspects.

What is an E-Way Bill?

An E-way Bill is an electronic way bill that needs to be generated online (via GST portal) for movement of goods either for inter-state or intra-state sales. This E-Way bill needs to be raised before the goods are shipped and should include information such as details of the goods, their consignor, consignee and transporter. As support documents, a transporter needs to carry the invoice and the copy of the Eway Bill for goods, which are being transported.

Though check posts have been abolished under the new GST regime, a consignment can be intercepted at any moment during the goods transit for verifying the E-Way Bill. In case a transporter fails to show an E-Way Bill for the consignment, a penalty of Rs. 10,000 or tax sought to be evaded, whichever is greater can be levied.

GST offers flexibility to let any of the parties of a transaction, either the consignor or the consignee to generate the E-Way Bill, provided they are registered parties. Whatever may be the mode of transport of goods – either by air, rail or road, the E-Way Bill must be mandatorily generated. In a scenario, where goods are handed over to the transporter and neither of the parties – a consignor nor a consignee generates the E-Way Bill, the onus lies on the transporter to generate it.

When either of the parties generates the E-Way Bill, the recipient of the consignment is bound to either accept or reject it on the portal. In case there is no response (no action is taken) from the recipient within 72 hours, it shall be deemed to have been accepted. For generating an E-Way Bill from the portal, the registered party should have a portal login.

Also read: What is an e-way bill and why is it important?

Why is it important?

The primary objective of GST is to unify India with a common in-direct taxation system. One of the most significant aspects of GST is the removal of the inter-state check posts – particularly the transit delays encountered in some states like Rajasthan, Maharashtra, Bihar or Jharkhand. It is expected that both the GST levy and E-Way Bill would weed out such transit delays and at the same time, helps in plugging issues related to tax evasion.

Technically speaking, every E-Way Bill that is generated by a consignor or a consignee is to be automatically updated in the GSTR1 (sales return) of the supplier, thus providing minimal scope for tax evasion on shipments. In the earlier tax regime, officials used to cross-check the way bills with the filed tax returns to verify whether all the consignments were covered within the tax net or not.

On the other hand, a single GST E-Way Bill for the movement of goods throughout the country is expected to save the lot of paperwork and do away with various inter-state clearances for consignors, consignees, and transporters. Earlier, every state used to frame its own rules for the transportation of goods from one place to another.

 Is it relevant to me?

As per a McKinsey report, logistical hurdles cost the Indian Economy an extra $45 billion or 4.3 per cent of GDP every year. Hence, any change in the existing regime that can provide even small benefits is appreciable. Also, the LPI Survey by World Bank states that the logistical costs in India are much higher (14%), compared to other major countries (6-8%). With the integration of GST E-Way Bill, it is expected that the logistics costs would get trimmed by 20 per cent. While the picture looks rosy on paper, it is completely dependent on the GST backbone to work perfectly to overcome any errors and mismatches, even when encountering heavy traffic.

Conclusion

What we expect is a smooth sailing for businesses through the introduction of this new GST E-Way Bill, despite minor glitches. This should become another milestone in the economic progress of the country, ensuring tax compliance at the highest level.

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