Browsed by
Tag: e-way bill generation

GST Council To Explore Making E-Way Bills Must For Moving Gold Within States

GST Council To Explore Making E-Way Bills Must For Moving Gold Within States

A Group of Ministers has agreed that states can individually decide to make e-way bills mandatory for the movement of gold within their territory to check tax evasion.

The panel decided that if states want to implement the e-way bill mechanism for gold and precious stones, they can do so for intra-state movement of the commodity, Thomas Isaac, Kerala finance minister and head of the panel; and Bihar Deputy Chief Minister Sushil Modi, a member of group, told BloombergQuint.

Currently, inter-state movement of goods over Rs 50,000 requires an e-way bill but gold is exempt. Given tax evasion and smuggling of gold, the GST Council created a group of ministers to examine if implementing the e-way bill mechanism for gold and precious stones is feasible. GST on gold is levied at 3% while precious stones and diamonds are taxed at 0.25%-3% .

The legal changes required to make e-way bill generation compulsory for intra-state movement of gold, and a monetary threshold for gold will be worked out by the officials of Department of Revenue, Modi said. The proposal will then be taken to the GST Council for its final approval.

Isaac told BloombergQuint that a proper tax administration is needed for gold. States like Gujarat, known for gold and diamond industry, had reservations about data of transportation of gold and diamonds being revealed if e-way bill system is implemented as it tracks the transport of goods, he said.

The panel agreed to implement the system within a state and secrecy of movement of goods will be maintained, with only commissioner-level officials dealing with the information, Isaac said.

The panel was not in favour of making e-way bills mandatory for inter-state movement of gold as it’s “not feasible” and will complicate the system, Modi said.
E-way bill generation for inter-state movement of gold and precious stones may lead to security concerns as such consignments would be tracked, according to a government official.

Tax evasion in gold is rampant, and the government needs to come up with some framework to control it, Rajat Mohan, a partner at AMRG & Associates, told BloombergQuint. “Implementation of e-way bill system for intra-state movement of gold will help in restricting tax evasion as trade in the commodity mostly happens within a state.”

Besides, Isaac and Modi, the panel includes Gujarat Deputy Chief Minister Nitin Patel; Karnataka Home Minister Basvaraj Bommai; and Manpreet Singh Badal and Amit Mitra, finance ministers of Punjab and West Bengal.

The ministers have yet to submit their final recommendations to the GST Council, and will also explore if e-invoicing system—that’ll be implemented from Oct. 1—can be extended for gold, Modi said.

There’s a proposal to make e-invoicing and e-billing mandatory for jewellery shops, Isaac said. To check smuggling of gold, a reverse tax will be proposed on sale of the old yellow metal, he said. Currently, smuggled gold is sold as old gold, and a tax under the reverse-charge mechanism tax would mean the buyer will have to pay tax, for which he can claim credit, Isaac said. “This will help in keeping a check on smuggled gold that has doubled to about 2,000 kg in 2019-20.”

Source: Bloomberg-Quint

XaTTaX is Best GST Software, Simplify your Financial matters with GST eFiling Software for Return Filing & GST Billing Software in India.

  • Automate Invoicing and get Paid Faster
  • Integration with all popular accounting software
  • Manage your GST and E-WayBill Software anytime anywhere using multiple devices

Get Our GST Software DEMO and E-WAY BILL DEMO for FREE

GST: B2B invoices will have to be generated on govt portal by Sept

GST: B2B invoices will have to be generated on govt portal by Sept

All invoices for business-to-business sales by entities beyond a specified turnover threshold will be generated on a centralised government portal by September, a move aimed at curbing the menace of fake invoices and evasion of GST, officials said.

The revenue secretary is monitoring the progress of implementation of electronic or e-invoice project for which an officers’ committee has already been set up, they added.

“E-invoice for B2B transactions will be rolled out in next three-four months in a phased manner. The entire invoice would have to be generated on a government portal,” an official told PTI.

The move will help in curbing Goods and Services Tax (GST) evasion through the issue of fake invoices. Besides, it would make the returns filing process simpler for businesses as invoice data would already be captured by a centralised portal.

“Once rolled out, the e-invoice project will allow businesses to simultaneously generate e-way bill if needed,” the official added. E-way bill is required for moving goods exceeding Rs 50,000.

Depending on the success of the project in the B2B segment, the revenue department would be looking at extending it to business-to-consumer (B2C) sales, especially in sectors where the probability of tax evasion is high.

Businesses beyond the specified turnover threshold, to be decided later, would be provided software which will be linked to the GST Network (GSTN) or a government portal for generating e-invoice. The threshold can also be fixed on the basis of the value of the invoice.

The e-invoice generation method will be similar to the one being followed for an e-way bill on the ‘’ portal or payment of GST on the GSTN portal.

A 13-member officers’ committee, comprising central and state tax officials as well as the GST Network Chief Executive, has been set up to look into the feasibility of introducing e-invoice system to streamline the generation of invoices and easing the compliance burden. The committee will finalize its interim report this month.

The proposed ‘e-invoice’ is part of the exercise to check GST evasion. With almost two years into GST implementation, the government is now focussing on anti-evasion measures to shore up revenue and increase compliance.

There are over 1.21 crore registered businesses under the GST, of which 20 lakh are under the composition scheme.

XaTTaX: Cloud and On-Premises Based GST Filing Software For India

Source: Business-standard.

GST Network has 1.2 crore taxpayers registered: CEO

GST Network has 1.2 crore taxpayers registered: CEO

A total of 1.21 crore taxpayers have been registered by the Goods and Services Tax Network (GSTN), its CEO Prakash Kumar said on Friday.

“We started with 60 lakh taxpayers. Today, we have 1.21 tax-payers registered and 57.12 crore e-way bills generated so far,” he said.

An e-way bill is an electronic permit that was made mandatory for inter-state transport of goods from June 1, 2018.

It is required to be generated for every inter-state movement of goods beyond 10 km and the threshold limit of Rs 50,000.

Kumar said nearly 500 crore invoices have been uploaded on GSTN portal so far. “A total of 25.21 crore tax returns have been processed till date. The maximum number of returns filed per day is 18 lakh,” he said.

The GST is billed as the biggest indirect tax reform which came into effect from July 1, 2017, and replaced multiple flowing taxes levied by the central and state governments.

The GSTN was set up primarily to provide IT infrastructure and services to the central and state governments, taxpayers and other stakeholders for the implementation of GST.

The portal is accessible to tax authorities for tracking down every transaction, while taxpayers have the ability to connect for their tax returns.

XaTTaX: Cloud and On-Premises Based GST Filing Software For India

Source: Business-Standard.
Forthcoming changes in E-Waybill system

Forthcoming changes in E-Waybill system

1. Auto calculation of route distance based on PIN code for generation of EWB

Now, E-waybill system is being enabled to auto calculate the route distance for movement of goods, based on the Postal PIN codes of the source and destination locations. That is, the e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. The user is allowed to enter the actual distance as per his movement of goods. However, it will be limited to 10% more than the displayed distance for entry. That is, if the system has displayed the distance between Place A and B, based on the PIN codes, as 655 KMs, then the user can enter the actual distance up to 720KMs (655KMs + 65KMs). In case, the source PIN and destination PIN are same, the user can enter up to a maximum of 100KMs only. If the PIN entered is incorrect, the system would alert the user as INVALID PIN CODE. However, he can continue entering the distance. Further, these e-waybills having INVALID PIN codes are flagged for review by the department.

Route distance calculation between source and destination uses the data from various electronic sources. This data employs various attributes, for example: road class, the direction of travel, average speed, traffic data etc. These attributes are picked up from traffic that is on National highways, state highways, expressways, district highways as well as main roads inside the cities. A proprietary logic is then used for approximating the distance between two postal pin codes. The distance thus derived is then provided as the motorable distance at that point of time.

2. Blocking of generation of multiple E-Way Bills on one Invoice/document

Based on the representation received by the transporters, the government has decided not to allow generation of multiple e-way bills based on one invoice, by any party – consignor, consignee, and transporter. That is, once E-way Bill is generated with an invoice number, then none of the parties – consignor, consignee or transporter – can generate the E-Way Bill with the same invoice number. One Invoice, One E-way Bill policy is followed. The change will come in the next version.

3. Extension of E-Way Bill in case Consignment is in Transit

The transporters had represented to incorporate the provision to extend the E-way Bill when the goods are in transit. The transit means the goods could be on Road or in Warehouse. This
the facility is being incorporated in the next version for the extension of E-way Bill. During the extension of the e-way bill, the user is prompted to answer whether the Consignment is in Transit or in Movement. On selection of In Transit, the address details of the transit place need to be provided. On selection of In Movement, the system will prompt the user to enter the Place and Vehicle details from where the extension is required. In both these scenarios, the destination PIN will be considered from the PART-A of the E-way Bill for calculation of distance for movement and validity date. Route distance will be calculated as explained above.

4. Blocking of Interstate Transactions for Composition dealers

As per the GST Act, the composition taxpayers are not supposed to do Interstate transactions. Hence next version will not allow generation of an e-way bill for inter-state movement, if the supplier is composition taxpayer. Also, the supplies of composition taxpayers will not be allowed to enter any of the taxes under CGST or SGST for intrastate transactions. In the case of Composition taxpayer, document type of Tax Invoice will not be enabled.

XaTTaX – World Class Automated eSolution for Return filing and e-Waybill

Above article was posted on the E-way Bill Government Website Click here to read more

GSTN makes PIN code must for transporters, businesses for e-way bill

GSTN makes PIN code must for transporters, businesses for e-way bill

Tightening the norms for issuance of the e-way bill, the GST Network has made it mandatory for businesses and transporters to mention PIN codes of places of loading and unloading of consignments.


Quoting of PIN codes, according to officials, will help in calculating the correct distance and determine the validity of the electronic way or e-way bill, which is used by businesses to transport goods worth over Rs 50,000 both within and outside a state.

So far, businesses and transporters are required to broadly mention the distance and place of loading and unloading of consignments for generating an e-way bill.

As the validity of the e-way bill depends upon the distance mentioned by the businesses, it was feared that this could lead to tax evasion by transporters making multiple trips on the basis of the same e-way bill.

The validity of the e-way bill is one day if the distance to be covered is less than 100 km. For every additional 100 km or part thereof, the validity of the bill goes up by one day.

Under the revised procedures for obtaining e-way bill, the GSTN has introduced the facility of auto-population of state name based on the PIN code entered at consignor or consignee addresses, an official statement said Wednesday.

The move would further smoothen the experience of users generating e- waybill, the Goods and Services Network (GSTN) said.

Another new feature now available on the e-way bill portal now alerts the generator of the e-way bill through a pop-up and SMS message, in case the total invoice value entered by them is very high, to avoid making mistake, GSTN said.

“The new features are part of GSTN’s continuous efforts to improve user experience and make the e-way bill generating process easy and convenient for users. These new features have been developed and introduced in response to feedback from both users as well as tax authorities to make generating of e-way bill easier,” GSTN said.

Between April 1 when the system came into force and September 30, a total of Rs 253.2 million e-way bills have been generated. Of this, the interstate transport of goods has accounted for 121.4 million of the bills while the intrastate transport has contributed to 131.2 million.

As many as 245.3 million taxpayers and 31,232 transporters have registered with the e-way bill system so far.

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

Source: Business Standard
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
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
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
Two more states, five Union Territories to roll out intra-state e-way bill

Two more states, five Union Territories to roll out intra-state e-way bill

The central government on Thursday said that two more states — Maharashtra and Manipur — along with five Union Territories will roll out the intra-state e-way bill from Friday. The Union Territories are Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, and Lakshadweep.

According to a Finance Ministry statement, with the latest addition, the total number of states and UTs implementing e-way bills for intra-state movement of goods will rise to 27.

E-way bill press release Read More: All you need to know about EWay Bill System

As on May 23, the system has been implemented in Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand, Uttar Pradesh, and Puducherry.

“E-way bills are getting generated successfully and till May 23, more than 5.3 crore e-way bills were successfully generated, including more than 1.6 crore e-way bills for intra-state movement of goods,” the statement said.

Under the Goods and Services Tax regime, an e-way bill needs to be generated and carried for movement of all goods valued at over Rs 50,000.

Ease Your GST Return Filing & Invoice with XaTTaX GST Software

Source: TOI
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