As we all know that the idea of introducing GST is One Nation-One Tax-One Market. In line with this idea, GST council has recently implemented E-Way bill effective from 1st April 2018 in a phased manner to cover all states under these provisions. As and when we have new legal provisions or amendments in the existing provisions SAP systems are updating with it best possible solutions to be able to cover all mandatory legal provisions affecting day to day transactions. Before we go into what has been delivered by SAP in this regard, let us understand GST provisions on the e-way bill.
Why E-way Bill?
- The e-way bill GST provisions had primarily targeted a single national level e-way bill, which could be used by suppliers and transporters across the country.
- For quick and easy movement of goods across India without any hindrance in bulk trade by trucks.
- To introduce efficient system for prevention of tax evasion and to encourage e-Governance initiative.
What is E-way Bill?
E-Way is an Electronic Waybill document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs. 50,000. This has been mandated by the government under Sec 68 of the Goods and Services Tax (GST) Act. An E-Way bill is generated through the GST Common Portal for e-Way bill system by registered users or transporters who cause movement of goods of consignment. This replaces the Waybill which was earlier required under the VAT regime. This document is generated on the online portal for transportation of goods, both inter and intrastate.
Details to be mentioned in E-Way bill
- GSTIN of recipient
- Place of Delivery – PIN code of Place
- Invoice/Challan number, Date and value of goods
- HSN Code
- Reason for Transport – Supply, Export, Job work etc.,
- Transporter Document number like Goods receipt number, railway receipt number etc.,
- Vehicle number in which goods are transported
How to generate e-Way bill?
Generate outbound delivery challan/Customer invoice/Bill of sale in ByD à Generate Part-A of E-way bill online and get all the details from portal, these details will be automatically updated in GSTR 1 à User can record E-way bill and print it before transportation of goods à E-way bill number will automatically update in the customer Invoice.
Who can generate e-Way bill?
Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000.
Unregistered Persons – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
What If the e-Way bill is not generated?
Non-generation e-Way bill on transport of goods attracts a penalty of Rs 10000. Also, the goods and the vehicle are liable to detention and seizure.
When is E-Way bill not required?
- The mode of transport is the non-motor vehicle.
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- The consignment of Goods value is less than Rs. 50,000 except certain specified goods.
- Transport of certain specified goods as per the list in Rule 138(14)
What has already been delivered by SAP for e-Way bill?
Once the e-Way bill has been generated by the Tax payer on the NIC portal, SAP Business By Design enables users / customer to record the generated e-way bill number (EWN) to an outgoing delivery challan /customer invoice in the system and subsequently prints the outgoing billing document with updated e-way bill number, vehicle number/ transporter Id.
Direct Integration between the SAP By design system and NIC/GSPs is not available in the current versions of ByD. But data required to do bulk XML upload to online portal can be exported from ByDesign.
Direct Integration is possible between SAP S/4 HANA systems with NIC via certified GSPs using SAP Cloud Integration Platform. And this option will generate payload file and the same will be sent to NIC system for e-way bill details creation and validation.
For more information on SAP Business By Design and SAP S/4 HANA solution implementations contact ERP Logic @www.erplogic.com