Changes in E way Bill Generation System
Proposed to be implemented from 16.11.2018
1. Checking of duplicate generation of e-way bills based on same invoice number
The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks for duplicate based on the consignor GSTIN, document type and document number. That is, if the consignor has generated one e-way bill on the particular invoice, then he will not be allowed to generate one more e-way bill on the same invoice number. Even the transporter or consignee is not allowed to generate the e-way bill on the same invoice number of that consignor, if already one has been generated by the consignor.
Similarly, if the transporter or consignee has generated one e-way bill on the consignor's invoice, then any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.
2. CKD/SKD/Lots for movement of Export/Import consignment
CKD/SKD/Lots supply type can be used for movement of the big consignment in batches. When One "Tax Invoice" or "Bill of Entry" is there, but the goods are moved in batches from supplier to recipient with the "Delivery Challan", then this option can be used. Here, the batch consignment will have "Delivery Challan" along with copy of the "Tax Invoice" or "Bill of Entry" in movement. The last batch will have the "Delivery Challan" along with original "Tax Invoice" or "Bill of Entry".
Some exports or imports will be in big consignment and may not be moved in one go from the supplier or to the recipient. Hence, CKD/SKD/Lots supply can be used for this.
For CKD/SKD/Lots of Export consignment, the "Bill To" Party will be URP or GSTIN of SEZ Unit with state as "Other Country" and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.
For CKD/SKD/Lots of Import consignment, the "Bill From" Party will be URP or GSTIN of SEZ Unit with state as "Other Country" and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.
"Bill To - Ship To" transactions
There are four types of "Bill To - Ship To" transactions. These types depend upon the number of parties involved in the billing and movement of the goods.
The following paras explain the same.
- Regular: This is a regular or normal transaction, where Billing and goods movement are happening between two parties - consignor and consignee. That is, the Bill and goods movement from consignor to consignee takes place directly.
- Bill To - Ship To: In this type of transaction, three parties are involved. Billing takes places between consignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.
- Bill From - Dispatch From: In this type of transaction also, three parties are involved. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the consignee.
- Combination of both: This is the combination of above two transactions and involves four parties. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the fourth party, as per the consignee's request.
Changes in Bulk Generation Tool
New columns have been added in the Bulk Generation Tool.
Changes Already Implemented
Display of only relevant document names in 'Document Type' dropdown list based on the selected Transaction 'Sub Type'
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 entered PIN code
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. In exceptional cases where one pin code belongs to more than one state (e.g. some places in Andhra Pradesh & Telangana), system will show the names of the concerning states in the drop down. User can then select the actual state and proceed further.
Auto-population of Standard rates for tax and Matching values.
Standard rate of tax (%) is being auto-populated in the dropdown while entering the HSN code. Tax payer has to select the applicable tax rate slab (in %) from the dropdown and based on this, the system calculates and auto-populates the CGST, SGST, IGST & CESS amount etc.
Additional fields for entering the invoice amount have been introduced
Additional fields for entering the amounts namely "CESS Non-Advol Value" & "Other Amount (+/-)" have been introduced wherein the tax payer can enter any other charges applied on the invoice or any discount provided can be entered so that "Total Invoice Value" will match with the Invoice for which e-way bill is being generated
Alerting the generator of the EWB through SMS and pop-up, in case the total invoice value is more than Rs. 10 Crores
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 /Movement in Lots
As per the new e-way Bill rule, the e-way bill can be generated by the tax payer after entering the Part-B. If he is not having the Part-B details and transporter is going to update the Part-B, then he/she has to compulsorily enter the transporter id to generate the "Part-A Slip".
Tags :eway billGST