GST Update on Changes announced in the version of E- way bill

GST Update on Changes announced in the version of E- way bill
India is witnessing several changes to the electronic-way bill system, ranging from auto calculation of distance for movement of goods to barring businesses from generating multiple e-way bills based on one invoice, as it cracks down on evasion in the goods and services tax (GST) framework.
E Way Bill portal has announced the following changes in E Way Bill System on 25.03.2019 of which some were demanded by trade and commerce. Let us understand the changes announced by the government.
1. Auto calculation of Route distance.

Now E way bill system shall be enabled in order to auto calculate the route distance based on the postal codes entered by us between source and destination locations.
Though the distance is auto calculated, but yet we have the option to enter the distance manually which will be limited to 10% more than the distance displayed in the entry.
Suppose if the system calculates the distance as 150 kms then, we can manually enter the distance as 165 kms (150+15).
The distance calculated by the system shall consider attributes like road class, direction of travel, average speed, traffic data etc.
If the PIN entered by us is incorrect then the system shall alert as ‘INVALID PIN CODE’ but yet we can continue entering the distance. Such E Way Bills will be flagged for review by the department.

2. One Invoice One E way Bill.

Presently E Way bill system allows generation of multiple E way bills on the basis of one same invoice either by Consignee, Consignor or transporter.
But the system now announces to change this and shall restrict the generation of multiple E way bills on same invoice.

3. Extension of E way bill in case consignment is in transit.

Representations have been sent to Government in order to provide proper facility for the extension of E Way bill when the goods are in transit which means that the goods can either be on road or in warehouse.
This facility has been incorporated in the new version by prompting the user to answer whether the goods or in transit or movement. On selection of transit the address details needs to be provided. And on selection of Movement, the user needs to mention place and vehicle details from where extension is required.
In both the cases the distance shall be auto calculated as per the new version by considering the destination PIN from PART A of E Way Bill.

4. Blocking Interstate transactions for Composition dealers.

The new version shall not allow the generation of E Way bill by composition tax payers in case of Interstate transactions as it is not allowed as per GST Law.
Further, the new version shall restrict the entry of taxes under CGST or SGST for intrastate transactions as well. It shall even disable the selection of ‘Tax Invoice’ in Document Type.

However the same has not yet been facilitated on the online E-way bill portal.

The content of this GST update is for educational purpose only and not intended
for solicitation.

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GST Update on Changes announced in the version of E- way bill

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