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Changes in E-way Bill from 16th November 2018

Changes in E-way Bill from 16th November 2018

The National Informatics Centre E-way Bill Project has published a list of improvements in the E-way Bill under the Goods and Services Tax ( GST ) regime. The changes would be applicable with effect from 16th November 2018. As per the document issued by the NIC, the following changes will be made in the e-way bills.

Checking of duplicate generation of e-way bills based on same invoice number:

The e-way bill system is enabled in a way that if the consignor has generated one e-way bill on the particular invoice, then he or consignee or transporter will not be allowed to generate one more e-way bill on the same invoice number. If the transporter or consignee has generated one e-way bill on the consignor’s invoice, then if any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.

CKD/SKD/Lots for movement of Export/Import consignment:

CKD/SKD/Lots supply type can now be used for movement of the big consignment in batches, during Import & Export also. Delivery challan and tax invoice need to accompany goods as prescribed in Rule 55 (5) of CGST Rules, 2017.

Shipping address in case of export supply type:

For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code can be given as the location (airport/shipping yard/border check post/ address of SEZ), from where the consignment is moving out from the country.

Dispatching address in case of import supply type :

For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code can be given as the location (airport/shipping yard/border check post/ address of SEZ), from where the consignment is entering the country. Enhancement in ‘Bill To – Ship To’transactions: EWB generation is now categorized to four types now Regular and Bill to Ship to, Bill from Dispatch from & combination of both.

Changes in Bulk Generation Tool:

Facility of EWB generation through the Bulk Generation Tool has been enhanced.

Source: Tax Scan
GST: Delhi raises e-way bill threshold

GST: Delhi raises e-way bill threshold

After West Bengal and Tamil Nadu, Delhi has become the third state to double the threshold for e-way bill for intra-state movement of goods to Rs 1 lakh of the cargo value.E-way bill software Experts said the move poses a threat to the seamless implementation of a unified, pan-India GST.

States are legally allowed to amend these rules and also give item-wise exemptions from e-way bill requirements, subject to ceilings. However, tax practitioners said the move could create confusion among taxpayers and make compliance more complex for businesses having consumer bases in multiple states.

FMCG companies, white-goods manufacturers, and auto companies will bear the brunt if more states follow suit and digress from the e-way bill norms approved by the GST Council. The tacit understanding at the council is that such digressions are best to be avoided. Sources said Tamil Nadu and West Bengal have notified state-specific exemptions.

The E-way bill mechanism mandates that supplier or recipient of good worth over Rs 50,000 inform the GST Network about details of the movement of such merchandise. The system would allow the government to detect under-reporting of sales in business-to-consumer transactions and is estimated to shore up monthly GST revenue by as much as Rs 10,000 crore.

E-way bill rules came into effect on April 1 for inter-state movement of merchandise.

XaTTaX: Your automated Eway bill compliance is just a click away!


Source: Financial Express
How to calculate delivery distance and validity of E-way Bill

How to calculate delivery distance and validity of E-way Bill

E-Way Bill is an electronically generated document which is required to be generated for the movement of goods of more Rs. 50000 from one place to another.

Validity of E-way Bill

E-Way Bill is one of the most important offshoots of the GST regime that has been introduced in India last year. It is an electronically generated ( E- generated) document that is mandatory to be carried in its physical form or electronically by a transporter when he/she is ferrying goods or items from one place to another. The consignor or the consignee can generate e-way bill and it is compulsory for transporting goods whose value is above fifty thousand. It has to be kept in mind that this document is valid for a specific period of time and depends on both the distance to be covered and what is being transported.

How to calculate the approximate distance

The provisions of the e-Way Bill state that its validity is calculated on the basis of the distance between the location of the supplier and the location of the recipient instead of the distance between the location of the transporter and the location of the recipient.

The MAP feature is used to find out the approximate distance to be traveled between the point of dispatch and the point of delivery.

However, there is a rider. The e-Way Bill portal, till now, allows someone who is trying to generate the document to put in a maximum distance of 3000 kms in the distance field. So, it is a problem for people who want to generate a Bill for transporting goods for a distance exceeding 3000 kms. However, the goods are allowed to be transported for the distance of more than 3000 kms provided it is done within the stipulated validity period.

The computation of the validity period requires furnishing the distance between the place of the supplier and the place of the recipient. However, after entering this detail, the field cannot be modified unless it becomes necessary to extend the validity period of the electronic Way bill.

Determining the validity of the E-way Bill

Before we delve into the particulars of the validity of the Bill and how to compute it, it is important to understand a phrase: over dimensional cargo. Over-dimensional cargo is that cargo that exceeds the standard or ordinary legal size and/or weight limits for a specified portion of road, highway or other transport infrastructure such as air freight or water freight.

The validity of the e-Way bill depends on whether the cargo is over-dimensional or not. For over-dimensional cargo, the validity is 1 day for any distance up to 20 kms and after that, one extra day for every 20 kms or part thereof. For other than over-dimensional cargo, the validity is 1 day for a distance of 100 kms and thereafter, additional 1 day for every 100 kms or part thereof.

Some other details 
It has to be kept in mind that the validity of the e-Way Bill for the first day ends by the midnight of the next day. For e.g.: An e-Way bill is generated at 6 p.m. on the 15th of May for transporting goods for 80 kms. It will be valid till the midnight of 16th of May i.e. for 1 day.

Similarly, a Bill may be generated at 6 p.m. on the 15th of May for transporting goods for a distance of 190 kms. In this case, it will be valid for two days I.e. till midnight of 17th May.

Another important point that has to be kept in mind with regard to validity of e-Way Bill is that the validity starts when the vehicle number is updated for the first time by the consigner/consignee or by the transporter in Part B of the e Way Bill.

For example, the supplier of goods handed the goods over to the transporter on the 15th of May and Part A of the Bill was submitted after updating the GSTIN of the transporter. However, the transporter loaded the goods on the 17th of May and filled Part B of the electronic way bill by updating the vehicle number. Then, its validity starts from May 17th only.

Intra-state E-way Bill: 7 things to keep in mind from June 3

Intra-state E-way Bill: 7 things to keep in mind from June 3

On April 1, 2018, the e-way bill system for the inter-state movement of goods was rolled-out across the nation. In parallel, it was decidedE-way Bill that intra-state e-way bill too shall be rolled out in a phased manner from April 15th once the system had sufficiently stabilised, with roughly four to five states coming on board every week.

Karnataka was the first to join the bandwagon, as it adopted the intra-state e-way bill system from April 1 itself. A total of 22 states have now gone live as well – Andhra Pradesh, Arunachal Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Sikkim, Telengana, Tripura, Uttarakhand, Uttar Pradesh, Puducherry, Assam and Rajasthan – with Lakshwadeep and Chandigarh being the latest entrants on May 25, and Maharashtra following closely on May 31, and Punjab and Goa from June 1.

Read More: All you need to know about EWay Bill System

If official records are to be considered, the entire implementation of the system and the generation of e-way bills nationwide has been successful. Till the May 13, which is a period of almost 45 days, more than 4.15 crore e-way bills were successfully generated, which included more than 1 crore e-way bills for intra-state movement of goods. Both inter, as well as intra-state movement of goods, will become mandatory from June 3, 2018 – which implies that businesses across the country will need to factor in the same while planning for their respective consignments.

Here are 7 quick things you can keep in mind as a business, to prepare yourself for the time ahead:
i. You can generate the e-way bill using GSTIN from
ii. E-way bill will be required when the value of taxable consignment, along with the tax value, is more than Rs 50,000
iii. If you have sent material for Job Work then either you or the Job Worker can generate the e-way bill
iv. As a supplier, you can authorize the transporter, e-commerce operator or the courier agency to fill Part A of the e-way bill
v. If the distance between your primary place of business and that of the transporter is less than 50 KMs, only Part A of the e-way bill is required to be filled, and Part B is not required to be filled
vi. Once the e-way bill is generated, the recipient of goods can confirm or deny the receipt of goods before the actual delivery or 72 hours, whichever is earlier
vii. In cases where the goods are being transported by railways, aeroplane or ship, the e-way bill can only be generated by the supplier or a recipient, and not by the transporter. However, in such cases, an e-way bill can be generated even after the goods shipment has started

Know More: Eway Bill Solution: Comparison between Govt Portal vs XaTTaX

As of today, it can be safely said that with businesses adhering to these e-way bill guidelines, and with the tax authorities working in tandem to ensure the right compliances, the nation-wide single e-way bill will soon be a successful reality. Coupled with the obvious advantages of robust technology that businesses will look to use, this will surely ensure seamless commerce across state borders, something which is bound to give both businesses as well as the government authorities a lot of relief in the time to come.

Source: ET
E-Way Bill Solution: Comparison between Govt Portal vs XaTTaX

E-Way Bill Solution: Comparison between Govt Portal vs XaTTaX

Indians are blown away by GST implementation, with the complexities it brings along. Even though the government is providing the universally accessible E-WAY BILL portal for suppliers and transporters, it is not specific to one particular organization/company and needs customizations.

E-Way Bill Solution: Comparison between Govt Portal vs XaTTaX

Sailotech provides a simple and systematic one-stop solution software XaTTaX, accessible to specific organizational requirements. We enable faster data transfer but securing the same with requested/restricted access.

Sailotech presents you with a multi-layered GST filing & E-Way Bill – XaTTaX software that eases GST, which not only provides the most advanced features but is also much faster and user-friendly.

Difference Between Govt. E-Way Bill Portal & XaTTaX GST Software

Govt Portal XaTTaX GST Software
Duplicate Records Detailed Check Over Records and avoid duplication
Multiple Logins Integration of multiple logins
Data Loss Probability Security and Data Privacy
No Validation of JSON file JSON file Validation
 Reports Unavailable Reports of E way bills Generated
Time is taken to generate E Way Bill Generate E way bill while generating an invoice directly
Single bill printing and uploading of E-way bills Bulk printing, upload & fetch data of E-way bills
More – More Info –

List of all States Where Intrastate E-way Bill is Applicable:

Andhra Pradesh Arunachal Pradesh Assam
Bihar Chhattisgarh Gujarat
Haryana Himachal Pradesh Jharkhand
Karnataka Kerala Madhya Pradesh
Maharashtra Meghalaya Nagaland
Puducherry Rajasthan Telangana
Tripura Uttar Pradesh Uttarakhand

List of Union Territories Where Intrastate E-way Bill is Applicable:

  • Andaman & Nicobar
  • Chandigarh
  • Dadar & Nagar Haveli
  • Daman & Diu
  • Lakshadweep

Read More: All you need to know about EWay Bill System

West Bengal set to roll out Intra-State E-way Bill on June 3

West Bengal set to roll out Intra-State E-way Bill on June 3

West Bengal is likely to witness a 30-40 per cent rise in West Bengal set to roll out intra-State e-way bill on June 3revenue collection once the e-way bill for intra-State movement of goods is implemented, a senior official has said.

The State’s revenue collection increased by nearly 15 per cent after the implementation of e-way bill for inter-State movement of goods in April. The State is likely to roll out the implementation of e-way bill for intra-State movement of goods on June 3.

Technical glitches

West Bengal has seen close to 64,000 entities register for generation of e-way bills for inter-State transport of goods. The State has generated nearly 12 lakh e-way bills for goods moving out of the State till date, said Adesh Kumar, Additional Commissioner and PRO, Commercial Taxes.

“There were initially a few technical hurdles and that is why we deferred the rollout of e-way bill for intra-State transport of goods. We will roll it out on June 3,” Kumar told BusinessLine on the sidelines of a seminar on GST, organised by the Merchants’ Chamber of Commerce and Industry here on Monday.

The State had earlier raised issues with the GST Council relating to difficulties in implementation of e-way bill.

Fewer complaints

Some of the issues included merger of multiple invoices into a single e-way bill, treatment of intra-State movement of goods through designated corridors and so on. According to Kumar, the number of complaints received from trade bodies regarding entry of goods ‘unrecorded’ has come down since the rollout of e-way bill in April and is further likely to decrease after its rollout for intra-State transport.

“Trade was suffering as goods were coming in unrecorded, which was impacting the prices of local products. Now with e-way bills that has been addressed to a great extent,” he said.

According to Arun Goyal, Special Secretary, GST Council, as many as 20 States have already implemented the e-way bill system. Goyal was also present at the seminar and was addressing the queries of various stakeholders.

The State has witnessed nearly 130 per cent growth in the number of entities registered under GST to close to 6.5 lakh, as against only 2.7 lakh under the VAT regime.

This also translated into better revenues. West Bengal registered a revenue surplus in State GST collections for March 2018. This is even while the country registered a SGST revenue deficit of 17.9 per cent for the period.

While revenue deficit across the country has come down from over 28 per cent in July 2017 to 17.9 per cent in March, West Bengal, which had a 33.4 per cent revenue deficit in August 2017; has now recorded a surplus.

Process simplification

According to Goyal, a number of amendments to the GST law, aimed to iron out bottlenecks, are likely to be moved in the monsoon session of Parliament.

The GST Council has also unveiled a new simplified return that would require a taxpayer to file only one return every month.

“The issue of simplification of return filing process was deliberated at length at the 27th GST Council meeting and we have given the GST Network around six months time to develop the requisite system,” Goyal said.

Source: The Hindu Business Line
GST: Country-wide intra-state e-way bill system mandatory from 3 June

GST: Country-wide intra-state e-way bill system mandatory from 3 June

The e-way bill for moving goods within a state will become mandatory from 3 June, with the country-wide roll out of the mechanism.E-way bill software

The government had launched the electronic-way or e-way bill system from 1 April for moving goods worth over Rs 50,000 from one state to another.

The same for intra or within the state movement has been rolled out from 15 April.

So far, 20 states/Union Territories have made e-way bill mandatory for intra-state movement of goods. These states include — Gujarat, Uttar Pradesh, Rajasthan, Assam, Karnataka, Kerala, Madhya Pradesh and Haryana.

In a letter to officers in the Central Board of Indirect Taxes and Customs (CBIC), Chairperson Vanaja Sarna said the intra-state movement of goods would be implemented throughout the country by 3 June, 2018.

Read More: All you need to know about EWay Bill System

“Hence, I would reiterate that the Chief Commissioners of the remaining zones should coordinate with the state authority and get the requisite notification issued as early as possible. Also, steps may be taken to publicise the date of its rollout along with exemptions provided,” Sarna wrote.

Sarna said the e-way bill system is functioning as envisaged and since the implementation of the same from 1 April, 2018, more than 4.5 crore e-way bills have been generated.

This includes more than 1.30 crore e-way bills for intra-state movement of goods.

While intra-state e-way bill requirement will become mandatory in the Union Territory of Lakshadweep and Chandigarh on 25 May, it will be rolled out in Punjab and Goa from 1 June. Maharashtra will roll out the bill from 31 May.

Touted as an anti-evasion measure, transporters of goods worth over Rs 50,000 would be required to present an e-way bill to a GST inspector, if asked. The measure is expected to help boost tax collections by clamping down on a trade that currently happens on the cash basis.

The GST Council, in March, decided on a staggered rollout of the e-way bill starting with inter-state from 1 April and intra-state from 15 April.

Ease Your GST Return Filing & Invoice with XaTTaX GST Software

Source: ET
E-Way Bill mandatory in Union Territories from 25th May

E-Way Bill mandatory in Union Territories from 25th May

The Central Government today notified that supplies within the Union territories would require E-Way Bill from 25th May 2018.GST E-way Bill

The notification issued today rescinded the earlier notification as per which, irrespective of the value of the consignment, no Eway bill shall be required to be generated where the movement of goods commences and terminates within the Union Territories.

Read More: All you need to know about EWay Bill System

In March, the Government notified that the supplies made within the territory of Chandigarh, Dadra and Nagar Haveli, Daman and Diu and Lakshadweep do not require E-Way Bill.

Under GST rules, ferrying goods worth more than Rs 50,000 within or outside a state will require securing an electronic-way or e-way bill through prior online registration of the consignment. In the 26th meeting, the GST Council has recommended the introduction of the E-Way Bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, Eway bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01st June 2018.

Ease Your GST Return Filing & Invoice with XaTTaX GST Software

E-Way Bills, GSTR1 data to be matched to curb tax evasion

E-Way Bills, GSTR1 data to be matched to curb tax evasion

To curb tax evasion, authorities will start matching details given in the Goods and Services Tax Return (GSTR1) Form Number 1 with those given in the e-way bill.GSTR1, e-way bills data to be matched to curb tax evasion

The matching will begin with returns to be filed for April as it is the first month when the tax authorities will have both GSTR1 and e-way bill data.

In the meantime, tax authorities have issued notices to over 8,000 assessees for differences in sales figures of more than 50 lakh in their GSTR1 and GSTR3B forms. Notices have been served on the basis of returns filed during August and December 2017. Based on their response, a decision will be taken on how much tax and penalty they need to pay.

“Matching process will ensure supply of goods have been done properly,” Prakash Kumar, CEO of GSTN, the IT backbone of the unified indirect tax system, told BusinessLine.

The logic behind matching is to plug any possible loophole in the filing of returns. All the GST assessees are required to file GSTR 1 either on monthly or on a quarterly basis while an e-way bill is required for movement of goods of value exceeding 50,000.

Commenting on the development, Rakesh Nangia, Managing Partner, Nangia & Co LLP, said the matching of details mentioned in GSTR-1 with the e-way bills will help in curbing tax evading practices as the invoice matching mechanism will be a significant tool in ascertaining the transaction details while matching it with the details furnished by the taxpayer.

“However, the said mechanism will be partly effective/beneficial since the only supply of goods can be traced by the matching concept. Further, the e-way bill is required on the movement of goods where consignment value exceeds 50,000,” he explained while adding that in cases where the value of goods does not exceed 50,000, matching would not be possible.

Also Read: GST – Eway bill: All you need to know and experiences

Action for mismatch

An option has been given on the e-way bill portal to take reports for particular tax period from e-way bill portal and match with tax invoices for outward supply and inward supply/delivery challan. Information about e-way bills, along with the transactions captured in GSTR1, will make it easy to spot mismatches in certain cases where an invoice has not been reported in GST return by the taxpayer or where the taxpayer fails to file his returns or furnishes wrong details.

“In such cases, notice may be served by the authorities demanding clarifications for a difference in tax amounts along with penalties. The said measures were adopted by the VAT authorities in the erstwhile regime also. Further in extreme cases, confiscation of goods, along with penalties may be imposed by the authorities,” Nangia said.

e-way bill was introduced from April 1. It is applicable for both inter-State and intra-States movement of goods, though the latter is being introduced on phases. So far, 18 States have adopted the e-way system. Maharashtra and 7 Union Territories will start the new system for the intra state/UT movement of goods from May 25 while the others will do so by June 3.

Also Read: Digital copy of Eway bill enough to give transporters right of way

E-way bill capacity

GSTN claims that there is the capacity to generate e-way bill up to 70 lakh every day. At present, on an average 11-13 lakh e-way bills are being generated every day. Nearly three-fourths of the e-way bills are related to inter-State trade while the remaining are for intra-State. However, once all the States start using e-way bill for internal movement, the ratio is expected to change to 50:50.

Ease Your GST Return Filing & Invoice with XaTTaX GST Software

Source: BusinessLine
GST – Eway bill: All you need to know and experiences

GST – Eway bill: All you need to know and experiences

India has just announced the launch of another major reform under the GST regime. E-Way Bill : GSTAfter an aborted attempt in February, the government has finally managed to successfully roll out the E-way bill system for tracking goods movement under the Goods and Services Tax (GST) from April 1, 2018.

Eway bill is not a new phenomenon. It was prevalent in most states under the erstwhile VAT regime in the name of road permit, Eway bill, etc. It was used to monitor the movement of goods to/ from a state in order to check tax evasion. An eway bill is typically required to accompany goods on their movement from consignor to consignee.

Earlier, way bills were subject to state-specific rules and had to be generated through different state-specific portals.

Under GST, E-way bill is governed by a uniform set of rules applicable throughout the country. It is generated electronically on the e-way bill portal.

The e-way bill system creates a facility for transporters to raise complaints, in case a vehicle is detained for more than 30 minutes.

Read More: All you need to know about E-Way Bill System

However, some features of the new E-way bill vis-à-vis VAT way bill such as mentioning HSN on the E-way bill, limited validity etc. are not welcomed by businesses.

know about eway bill

The government, while proposing the idea of incorporating E-way bill under GST, had the intention of creating an effective tool for tracking movement of goods and ensure various benefits to the industry.

The steps included:

  • Abolition of check-posts
  • Seamless movement of goods within a state and across different state borders
  • Boost to India’s logistics ecosystem resulting in lesser traffic on major transportation routes
  • Reduction in transportation costs and lead time by replacing physical check posts with mobile squads

For every shipment of goods of the value of more than Rs 50,000 whether inter-state or intra-state, an E-way bill must be generated through an online portal, before the goods are shipped, and it should include specified details of goods, their consignors, recipients, and transporters.

The government is looking forward to implementing the E-way bill system across India in a phased manner latest by June 1, 2018, for both inter- and intra-state movement of goods.

E-way bill for inter-state movement of goods was implemented from April 1, 2018. Subsequently, E-way bill for intra-state movement of goods have also been introduced in Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh, Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura, and Uttarakhand.

While relatively smooth, there have been few challenges and concerns in the journey so far. For example, lack of functionality to update the details mentioned and acceptance of E-way bill by the recipient.

Extension of validity of E-way bill results in the generation of multiple Eway bill numbers against a single invoice, which could lead to duplication.

Further, the timeline provided for the extension, i.e. 4 hours before and after the expiry of validity, seems short. There is also no mechanism to track delivery and closure of transportation of goods on the portal.

The government has been working tirelessly to iron out the wrinkles in the process of implementation of the E-way bill system. In order to address these issues, the system should provide forthe modification of details entered in the E-way bill, an extension of validity without generation of new E-way bill number, facility to track the status, closure, and acceptance by the recipient of E-way bill and a reasonable time limit for extension of Eway bill.

For businesses with operations across the country, the system is likely to pose a fresh set of compliance challenges. Businesses having multiple movements of goods on a daily basis would need a software solution to generate the E-way bill in a timely manner and also enable reconciliation of E-way bill with the turnover.

The said solution should also enable tracking the E-way bills generated by suppliers of businesses so as to enable reconciliation of purchases with E-way bill. The same would ensure assistance during department audits and investigations.

E-way bill has already started gaining attention at the high courts in India. Recently, the Allahabad High Court held that seizure of the consignment of goods merely because the details of vehicles or the transport company were provided in handwriting after downloading of the e-way bill from the online portal is not tenable.

Also Read: Digital copy of E-way bill enough to give transporters right of way

The court also contended that since the invoices and the goods receipts issued by the transport company clearly indicate the details of the tax charged, the seizure is liable to be squashed. The importance was laid on the fulfillment of mandatory requirements provided under GST laws, and not on mere procedural lapses.

In another case, goods were moving locally between two offices of the same assessee without the state way-bill and were detained during transportation by the revenue officer. As soon as the assessee was informed of the non-compliance, assessee raised the Eway bill and submitted the same to the revenue officer.

On the filing of a writ petition by the assessee, the Kerala High Court held that detention of goods merely for infraction of the procedural rules in transactions, which do not amount to taxable supply, is without jurisdiction.

Both the aforesaid judgments show the clear intent of the high courts to protect the assessee from procedural non-compliances wherein government revenue is not impacted.

It will be interesting to see whether the state authorities will approach the apex court against the aforesaid orders.

An effective user-friendly E-way bill system has the potential to suppress the black marketing and check tax evasion. With the proposed daily capacity of 75 lakh E-way bills on the portal, businesses are hopeful that as more and more States are being brought under the ambit of intra-state E-way bill, the portal will have minimum downtime.

Ease Your GST Return Filing & Invoice with XaTTaX GST Software

Source: ET