Browsed by
Tag: GST EWay Bill

IHMCL, GSTN to ink pact to link FASTag with GST e-way bill system on Oct 14

IHMCL, GSTN to ink pact to link FASTag with GST e-way bill system on Oct 14

The Indian Highways Management Company Ltd (IHMCL) and Goods and Services Tax Network (GSTN) will sign a memorandum of understanding on Monday for integration of FASTag with GST e-way bill system.

The memorandum of understanding (MoU) will be inked at the ‘One Nation, One FASTag’ conference, which will be inaugurated by Road Transport and Highway Minister Nitin Gadkari.

FASTag is a simple to use, reloadable tag which enables automatic deduction of toll charges and lets vehicle pass through toll plaza without stopping for cash transaction.

An MoU will be signed between IHMCL and GSTN for integration of FASTag with GST e-way bill system, an official statement said.

The GST Council has already accorded ‘in-principle’ approval for this integration.

The integration of e-way bill system with FASTag will help revenue authorities track the movement of vehicles and ensure that they are travelling to the same destination that the transporter or the trader had specified while generating the e-way bill, the statement added.

“The conference will see the signing of MoUs with state departments/other agencies for bringing in a unified electronic tolling solution across the country,” it added.

This would mean enabling the use of the same FASTag, affixed on the windscreen of a vehicle, at every toll plaza in the country under jurisdiction of different states /agencies and other entities. This will help provide seamless services to consumers across the country, it said.

Ease Your GST Retrun Filing & Invoice with XaTTaX- GST Software

Source: Economic-Times

GST jigshaw: Why E-way bill is a vital piece of the puzzle

GST jigshaw: Why E-way bill is a vital piece of the puzzle

An integral part of achieving the ‘no tax evasion’ objective of the goods & services tax (GST) has been the prescription of a requirement for e-way bill (electronic-way bill). E-way BillAkin to the pre-GST regime requirement of state permits for movement of goods into various states, the GST law has also contemplated a requirement of a document, e-way bill, for any movement of goods exceeding a consignment value of Rs 50,000. While the requirement of a document for movement has been inherited in the GST regime, the mechanics/technicalities have been significantly reformed with modifications like uniformity in the document for movement/entry into any state, primary liability in most cases being that of the supplier vis-à-vis the earlier recipient liability, requirement for all movement of goods irrespective of supply or not, etc.

The e-way bill requirement was originally slated for February 1 this year, but owing to the heavy load/technical glitches, the portal crashed within hours of its launch. To address the same, the government deferred the launch of the e-way bill system, citing technical glitches as the reason for such rescheduling. After well-assuring the stability of the system and adequate dry run, the government proposed a phased launch of the e-way bill system from April 1; with e-way bill being mandated only for interstate movements from April 1 and staggered launch for intrastate movements commencing with Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from April 15.

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

Owing to the phased implementation and bolstering of the IT infrastructure for handling a higher load, the relaunch of the system has ensured upkeep of the government’s promise of a stabilised and centralised system for generation of e-way bills. Also, initiatives of the government to explain the technicalities of the e-way-bill-related rules including amendments to the rules for catering business requirements, creation of a central help-desk with 100 people exclusively to deal with queries related to e-way bills and state help-desks in local language are worthwhile to applaud.

While clarity on various issues has been provided through FAQs by the government like remedies for non-configured vehicle number formats, consignment refusal by a customer, bill-from dispatch-from scenarios, movement in SKD/CKD form, etc, some issues remain unclear, entailing apprehensions of unwarranted detention and requirement of bank guarantee by businesses. Of the various open issues, a significant area of concern has been on the mechanics of e-way bill generation in case of bill to ship to transactions—where while the goods are billed to ‘X’, the same may be shipped to either ‘Y’ or a different location of ‘X’. There is ambiguity on whether such movements would require issuing two e-way bills, i.e. by the shipping party as well as the bill to party.

Given that there is a single movement, the industry while seems to be inclined to a one e-way bill requirement, a different opinion by the revenue authorities could entail unnecessary hassles for businesses. Also, one e-way bill issuance would need to be included as a reconciliation item by the ‘bill to’ party on account of a mismatch between the e-way bill report and GSTR-1. A clarity on the said issue with prescription of a one e-way bill requirement would annul apprehensions of businesses, and also address issues like margins of the bill to party getting disclosed to the first seller and delay in shipments on account of lead time for obtaining e-way bills from the ‘bill to’ party.

Further, while FAQs explicitly clarified the mechanics for generation of e-way bills in SKD/CKD forms, technicalities for movement of consignments of a single invoice in multiple conveyances is still awaited. A clarity on the said issue could bring about uniformity in practices and deter any unwarranted hassles by GST officers.

E-way-bill-related rules contemplate deemed acceptance of a consignment by a recipient, where he does not communicate his acceptance or rejection within 72 hours of the details being made available to him or time of delivery of goods, whichever is earlier. While there is a provision for deemed acceptance in case of non-communication of a response, the same could become tedious where at the time of audits/inspection, businesses are required to provide a reconciliation of e-way bills generated for delivery to them and actual receipt of goods.

While the requirement of communicating a response for each consignment received by a business is in itself distressing, communicating a response before actual receipt of goods (where the delivery time is more than 72 hours) with no option of modifying the same is practically challenging.

Also, while the law provides for an option for cancelling an e-way bill generated for reasons like non-transportation or incorrect details, it is only allowed for a period of 24 hours from the generation of the e-way bill. The said provisions fail to address practical business scenarios, where a shipment may be cancelled on account of order cancellation by a customer after 24 hours of scheduled movement of goods, etc. While such cases could be reconciled and explained to the revenue authorities, any irrational action by lower-level authorities of not accepting such reconciliation with related demand notices could entail unwarranted harassment for businesses.

While these technical issues could be resolved with appropriate clarifications being issued by the government, given the significance of pragmatism in this compliance, there is a need for upholding the letter and spirit of e-way-bill-related rules by ground-level authorities.

Actions like interception and detaining of a vehicle for more than 30 minutes, recurrent stopping of vehicles for physical verification without intelligence, unnecessary hassles to the torch-bearers of business (the logistics industry), impeding movements, and imposing penalty for difference in opinion on consignment values, especially cases where the e-way bill has not been generated for movements on delivery challan and the value is declared at less than Rs 50,000, etc, could lead to a catastrophe for businesses.

While the efforts of the government to achieve the ‘one nation, one tax’ objective through standardisation of e-way bill for the entire country is appreciable, the performance of the IT infrastructure post the full-fledged roll out of the e-way bill compliance would be critical to assess the true accomplishment of the objective.

Ease Your GST Filing & Invoice with XaTTaX GST Software

Source: Financial Express
GST: Sushil Modi-led GoM approves new single-page return

GST: Sushil Modi-led GoM approves new single-page return

A ministerial panel chaired by Bihar deputy chief minister Sushil Modi Sushil Modi : GSThas worked out a new simplified model for goods and services tax (GST) return filing as per which input tax credit could be given on a provisional basis once the supplier uploads the sales invoice. However, the current system of filing the interim return GSTR-3B while paying the tax might continue till a new single-page return is endorsed by the GST Council. The GSTR-3B was to replaced with more comprehensive returns with details

of inward and outward supplies post-June. The idea was to have system of invoice-matching without complexities. The group of ministers (GoM) on Tuesday met about 40 industry representatives and 15 tax experts to discuss simplification of the return filing process.

Meanwhile, six more states — Bihar, Haryana, Jharkhand, Madhya Pradesh, Tripura and Uttarakhand — will launch the electronic way bill (E-Way Bill)  mechanism for intrastate movement of goods above a threshold value from April 20. This means that including the five states that had launched the system on Sunday (Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh) and Karnataka which had it running even earlier, 12 states will have the anti-evasion measure rolled out by April 20. The e-way bill system, which allows tracking of consignments with a value above Rs 50,000 beyond 10 km, was rolled out for interstate transport on April 1.

While bulk of the GST assessee base of over 1 crore are yet to register for the e-way bill, the implementation of the system has been rather smooth so far. As many as 10.31 lakh e-way bills were generated on the portal on Monday, out of which 2.60 lakh were at the intrastate level. The e-way bill system is expected to plug revenue leakages of `10,000 crore in business-to-consumer transactions. After the crash in February, the GST Network system was augmented to generate 75 lakh e-way bill a day. Nine states have generated 82% of the total e-way bills so far. Gujarat topped the list of states for intrastate e-way bill generation, followed by Karnataka and Maharashtra.

An earlier model of return filing proposed that input tax credit could be availed simply by uploading of invoices by the seller and subsequent confirmation by the recipient. Based on acceptance by the recipient, the credit could be finalised. Another model was simultaneous uploading of sales/purchase data wherein the buyer would be able to avail credit on filing of purchase details at the invoice level; the taxpayer had to match only data under the mismatch category. As against these, what is being planned now is a third fusion model, under which credit could be extended once the invoice uploaded by the supplier is verified by the purchaser on the GSTN portal. Also, system-based notices may be issued to taxpayers for non-payment of taxes even after availing credit and the credit could be reversed.

“It’s good to see wider consultation with industry bodies and experts on the returns simplification process. Clearly, the government wants to implement the revised system after adequate due diligence this time. However, this process may take some time with possible changes in laws. It seems the new GST returns may only be introduced either in the last quarter or the next year,” said Pratik Jain, leader, indirect tax, PwC. Modi said there was unanimity in the GoM that businesses would have to file only one return every month, instead of GSTR-1, 2 and 3 as was conceived earlier.

Also there was unanimity that there would be no system-based matching and the purchaser would have to verify the invoice uploaded by the seller. Modi said the model for simplified return filing that is being worked out would safeguard the interest of revenue to the exchequer, and avoid inconvenience to taxpayers. “Till then, it’s likely that the current summary return (GSTR 3B) on a monthly basis will continue,” said Jain.

XaTTaX: Cloud and On-Premises Based Return Filing Software 

Source :  Financial Express
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

XaTTaX: Your automated E-Way bill compliance is just a click away!

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 or call us at +91 8099 512513.

XaTTaX: Your automated E-Way bill compliance is just a click away!



Click one of our representatives below to chat on WhatsApp or send us an email to

× How can I help you?