Everything you need to know about the recent amendments in the E-way Bill system 2018

e-way-bill

E-Way (Electronic way) bill is a document required to be carried by a person in charge of the conveyance carrying any goods of value for more than Rs. 50,000.  It was introduced earlier this year with an aim to make the interstate movement of goods smoother, swifter and easier. An E-Way bill is created via  GST common portal for E-Way bill system.

E-way Bill needs to be generated in relation to the following given transactions:

  • Movement of goods in relation to their supply for a consideration
  • Movement of goods for some reason apart from the supply of goods, e.g., sales returns or movement for repair of goods, free of cost supplies, etc.
  • Domestic acquisition of goods from an unregistered person.
  • Import of goods from outside India.

Pincode Based State Validation.

The user has to enter the input based on the Pin Code and the E-Way Bill system will auto-populates the state.  If the pin code has reference to multiple states then the taxpayers can select the suitable state by clicking.

Real-Time GST Rate Validation

Now, we have an error-free system which will auto validate tax rates entered by the user. Though it is not mandatory for the system user to feed tax rates if they do so then the system will cross check with standard rates which are fixed by the GST Council.

CGST (%) SGST (%) IGST (%) CESS-Advol (%) CESS-Non-Advol. (Rs.)
0 0 0 0 or 1 or 3 or 5 0
or 11 or 12 or
12.5 or 15 or 17
0.05 0.05 0.1 or 21 or 22 or 36 400
0.125 0.125 0.25 or 49 or 60 or 61 2076
1.5 1.5 3 or 65 or 71 or 72 2747
2.5 2.5 5 or 89 or 96 or 3668
6 6 12 142 or 160 or 4006
9 9 18 204 or 249 4170
14 14 28 400

Validation of Supply Type with Document Type

A consignee needs to carry proper documents of supply of goods for a stress-free transportation. The E-way Bill contains the fields to select document types and the taxpayer can enter the type of suppliers and buyers involved. In case the bill is being generated by consignees columns related to ‘From GSTIN (Supplier)’ and ‘To GSTIN (Buyer)’ validations will change accordingly.

Transaction Type Transaction Sub-Type Document Type From GSTIN (Supplier) To GSTIN

(Buyer)

Outward Supply Tax Invoice Self Other GSTIN/URP
Bill of Supply Self Other GSTIN/URP
Export Tax Invoice Self URP
Bill of Supply Self URP
Job Work Delivery Challan Self Other GSTIN/URP
SKD/CKD Tax Invoice Self Other GSTIN/URP
Bill of Supply Self Other GSTIN/URP
Delivery Challan Self Other GSTIN/URP
Recipient not Known Delivery Challan Self Self
Others Self Self
For Own Use Delivery Challan Self Self
Exhibition or Fairs Delivery Challan Self Self
Line Sales Delivery Challan Self Self
Others Delivery Challan Self Self/Other
Others Self Self/Other
Inward Supply Tax Invoice Other GSTIN/URP Self
Bill of Supply Other GSTIN/URP Self
Import Bill of Entry URP Self
SKD/CKD Bill of Entry URP Self
Tax Invoice Other GSTIN/URP Self
Bill of Supply Other GSTIN/URP Self
Delivery Challan Other GSTIN/URP Self
Job Work Return Delivery Challan Other GSTIN/URP Self
Sales Return Delivery Challan Other GSTIN/URP Self
Exhibition or fairs Delivery Challan Self Self
For Own Use Delivery Challan Self Self
Others Delivery Challan Self/Other Self
Others Self/Other Self

The movement to Transporter’s place

If a consignment has multiple legs supplier then he will need to input details of the first leg of movement only. Unlike the present practice, the supplier does not have to fill Part-B details. The consignment legality and movement for the remaining leg of the journey would be considered valid.

 Automatic Distance calculation between Consignor and consignee

Your E-way Bill will auto calculate the distance (in KMs) between source PIN code and destination PIN code. This process will make your data entry easier as it will auto-populated on the entry of source PIN code and destination PIN code.

One E–waybill for One Invoice Number

Your E-way Bill System will also check and alert you against multiple E-way Bill generations for a single invoice number. The consignor would be permitted to carry with the multiple e-way bills practice if and only if original invoice with the correct number is available and validated.

Bill To– Ship To’ Transactions

Now, E-way Bill System will auto capture details of Bill To – Ship To’ Transactions. These are those transactions where the invoice and the consignment are shipped to two different entities. The person who receives the invoice from the supplier then sales the product/consignment to a third party further gets it delivered from the supplier itself.

Category:

  • Regular OR Bill to –Ship To OR Bill From – Dispatch From OR Both
  • GSTIN and Name of Dispatching Party, if a category is ‘Bill From – Dispatch From’ or ‘Both’
  • GSTIN and Name of Shipping Party, if a category is ‘Bill to – Ship to’ or ‘Both’

Mandatory GSTR-1 data for users of API and Offline (Excel) tool

Post the upgrade, it will be compulsory for those who use API and other Offline tools to include information related to Form GSTR-1 with the E-way bill basic data to produce e-way bills.

Hence, we need to implement technology-based solutions to manage our compliance with E-way Bill to mandate our business. This will make everyone aware of the importance of putting such solutions in place for organizations and that doing so will significantly enhance the efficiency of our operations.  Our business needs to closely monitor new developments in the E-way Bill compliance process and quickly adapt to changing requirements.

How to Generate E way Bills on E-WayBill System Portal?

Latest Update as per the 26th GST Council Meet held on 10th Mar 2018.

  • Inter-state execution of e-way bill to be actualized from first April 2018.
  • Intra-state usage of EWB to commence from 15th April 2018 of every a staged way. States to be partitioned into 4 parcels to execute this staged rollout.

The E-WayBill portal gives an unbroken gateway to generate eWay bills, change car wide variety at the already generated ewaybill, cancel generated ewaybills and many more…

 E-WayBill in EWB-01 may be generated by way of either of techniques:

  1. At the web
  2. Through SMS

This topic covers the step of producing the eway bills on online E-WayBills portal.

There are some pre-necessities for producing an E-WayBills:

  1. Registration on the EWB gateway.
  2. The Invoice/Bill/Challan identified with the relegation of merchandise must be close by.
  3. If transport is by road – Transporter ID or the Vehicle number.
  4. If transport is by rail, air, or ship – Transporter ID, Transport archive number, and date of the report.

Here is a grade by grade manual to Generate E-WayBill (EWB-01) online:

Step 1: Login to E-WayBill Portal.
Click on the login button to enter the Username, Password and Captcha Code then click on ‘Login’

E-WayBill Portal Login

E-WayBill Login Form

Step 2: Click on ‘Generate new’ under ‘E-WayBill’ option appearing on the left-hand side of the dashboard.

Generate New E-WayBill

Step 3: Enter the following all the fields on the screen that appears:

Ewaybill Screen

1) Transaction Type:

Select ‘Outward’ on the off chance that you are a provider of dispatch
Select ‘Internal’ on the off chance that you are a beneficiary of dispatch.

2) Sub-type: Select the significant sub-type applicable to you:

On the off chance that exchange write chose is Outward, after subtypes show up:

Ewaybill 4

On the off chance that exchange compose chose is Inward, after subtypes show up:

Ewaybill 5

3) Document Type: Select both of Bill/Invoice/challan/credit note/Bill of section or others if not Listed

4) Document No.: Enter the record/receipt number

5) Document Date: Select the date of Document or Invoice or challan.

6) From/To: Depending on whether you are a provider or a beneficiary, enter the To/From area points of interest.

Ewaybill 6

7) Item Details: Add the details of the consignment in this section:

  1. Product name
  2. Description
  3. HSN Code
  4. Quantity
  5. Unit
  6. Value/Taxable value
  7. Tax rates of CGST and SGST or IGST (in %)
  8. Tax rate of Cess, if any charged (in %)

Ewaybill 7

8) Transporter points of interest: The method of transport and the rough separation secured (in KM) should be necessarily said in this part.

Ewaybill 8

Step 4: Click on ‘Submit’. The framework approves information entered and hurls a mistake assuming any.

Something else, your demand is prepared and the E-WayBill in Form EWB-01 shape with a one of a kind 12 digit number is created.

The E-WayBill created resembles this:

Printable Ewaybill

Print and convey the EWayBill for transporting the products in the chose method of transport and the chose movement.