GST UPDATE ON ENHANCEMENTS IN EWAYBILL SYSTEM FROM 1ST OCTOBER 2018

GST UPDATE ON ENHANCEMENTS IN EWAYBILL SYSTEM FROM 1ST OCTOBER 2018
Today’s GST update deals in latest enhancement made in E way bill system applicable from 1st October 2018.
Following are the enhancements done in the eway bill generation form-
•Display of only relevant document types in “Document Type” drop-down list based on the selected Transaction “Supply Type” and “Sub Type” by the taxpayers- In the new version, once the user selects the Transaction type and Sub Type in ‘Transaction Details’ section, system will display only the relevant document types in ‘Document Type’ dropdown pertaining to the selected sub type. For example, if the user selects the Transaction Sub-Type as “Supply” for Outward supplies, system will display only Tax Invoice and Bill of Supply in the ‘Document Type’ dropdown list unlike in previous version where system used to display all the document types irrespective of the ‘Transaction Sub-Type’ selected by the user.
•Auto-population of state name based on the pin code entered at consignor and consignee addresses-In the new version, once the tax payer enters the pin code in “Bill From” & “Bill To” sections, state name will be auto-populated based on the entered pin code. If the PIN code entered by the user is shown as invalid by the system, the user needs to recheck the PIN code again. Still if it is valid PIN Code as per user, then the generator can select the state manually from the dropdown list and proceed further to next stage.
•Standard rates for tax are provided in the drop-down list for selection based on the type (intrastate/inter-state) transactions- In the new version of EWB entry form, standard rate of tax (%) is being auto-populated in the dropdown while entering the HSN code. Though it is not mandatory to select the tax rates or to enter the tax amounts while generating the e-way bill.
•Additional fields for “CESS Non Advol Amount” & “Other Value” have been introduced to enter CESS Non Advol amount and any other charges written in invoice- The additional fields for entering the amounts namely ‘CESS Non-Advol Value’ & ‘Other Amount have been introduced. ‘Other Amount’ column can be used, to enter any other charges written in the invoice or any discount provided, so that ‘Total Invoice Value’ will match with the Invoice for which eway bill is being generated. The system will not auto-populate the CESS Non Advol amount as it depends upon the quantity and unit. Hence the tax payer has to manually enter the same in ‘CESS non-Advol. Amount’ field. If the total invoice value does not match with the sum total of taxable value, applicable taxes and other charges and if the invoice value is greater the system will bring it into the notice of user and even after this mismatch the user can still proceed with E way bill generation. But in case invoice value is lower than the user cannot proceed further before doing the correction.
•Alerting the generator of the E-Way Bill through SMS message, in case the total invoice value is more than Rs. 10 Crores-In the new version, in addition to the pop-up displayed at the time of entering the total invoice value in the old version, an additional pop-up will be displayed at the time of submission of the form. A SMS will also be sent to the generator alerting him that invoice value of EWB is more than Rs. 10 Cr. This will assist him to correct/cancel if it has been entered wrongly.
•Transporter ID is made compulsory for generating Part-A slip-In the new version, the transporter id is to be mandatorily entered while generating Part A slip. If the user is to transport the goods on their own, then they can enter their own GSTIN in Transporter id and generate PART A slip and then later on update PART B by using ‘Update Part B/vehicle’ sub option provided under E-way Bill menu. The generator or transporter can extend the validity of E way bill if the consignment is not about to reach the destination within due course of time. Extension can take place only between eight hours before and eight hours after the expiry time of the existing E way bill validity. Earlier it can be extended four hours before and eight hours after the expiry time.
Morover, if any amendment took place in GST registration on GST common portal but effect of such amendment is not showing on E way bill portal, then the Taxpayer has to login and use “My GSTIN from CP” sub option provided under “update “ option in the main menu.
Now the multivehicle option has been introduced on the Eway bill portal. This will allow the transporter to move the consignment of one e-way bill in multiple vehicles. He can do so by using the “Change to Multi Vehicle” sub-option provided under “e-Way Bill” option in the main menu.
If the goods movement to be taken place in batches or lots, then as per the rule 55(5), assessee needs to issue the tax invoice for the complete quantity that is being moved in batches or lots. Then he has to prepare the delivery challan for each batch or lot and generate corresponding ewaybill for that batch or lot and move the consignment with delivery challan, copy of invoice and ewaybill number. However, the last batch or lot should have the original invoice along with delivery challan and ewaybill number. On the ewaybill system, he needs to select SKD/CKD/Lots sub-supply type to generate the ewaybill for these kinds of batches and lots with delivery challan details.
If the transporter is having additional places of business in addition to the registered place of business, he can use the “Update Additional Place” sub-option provided under “Update” option in the main menu of e-way bill system to add/amend the additional places of business.
FAQ s are issued by the government to bring more clarity. However, it has no legal backing.The content of this GST update is for educational purpose only and not intended for solicitation.

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GST UPDATE ON ENHANCEMENTS IN EWAYBILL SYSTEM FROM 1ST OCTOBER 2018

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