|
EWB - Inward - Outward Supply Issue |
|
E-way bill - Inward & Outward Supply Issue
Q What are pre-requisites to generate the e-way bill?
The pre-requisite for generation of eway bill is that the person who generates eway bill should be a registered person on GST portal and he should register in the eway bill portal. If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. The documents such as tax invoice or bill of sale or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.
Q Who all can generate the e-way bill?
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.
Q What has to be done by the transporter if consignee refuses to take goods or rejects the goods for any reason?
There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.
Q What has to be done, if the validity of the e-way bill expires?
If validity of the e-way bill expires, the goods are not supposed to be moved.However, under circumstance of ‘exceptional nature and trans-shipment’, the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01.
Q How to handle “Bill to” - “Ship to” invoice in e-way bill system?
Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’.
In the e-way bill form, there are two portions under ‘TO’ section. In the left hand side - ‘Billing To’ GSTIN and trade name is entered and in the right hand side - ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice.
In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
Q How to handle “Bill from” - “Dispatch from” invoice in e-way bill system?
Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘FROM’ section. In the left hand side - ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right hand side - ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice. In case Bill From location State is different from the State of Dispatch the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
E-way bill FAQs
1. How to register EWB if three branches are in same state.
1. EWB Registration is not linked with branches. If the person is registered under GST , he might have registered branches as additional place of business in the GST Portal. He can register in eWay bill portal with his GSTIN. His branches will be auto populated from GST Portal. He can also create 3 subusers for each branch.
2. Confirmation for EWB launch.
e-Way Bill system is launched on 1st April 2018.
3. What is the procedure for registration to generate and when it is required
Detail procedures are in User Manual and FAQ.
4. Whether it is applicable for Inter or Intra state.
Applicable only for Interstate from 1st April 2018. For Intrastate, will be notified later.
5. How to generate in bulk
The user can download the format for bulk generation of EWB from the eWay bill portal. After completing the data entry, Json file need to be generated. This file shall be uploaded through the following menu:-
eWaybill -> Generate Bulk
After uploading, multiple EWB will be generated.
6. Is transporter ID mandatory for EWB generation
No. If the movement is made by the consignor or consignee , then GSTIN of consignor/consignee need to be entered instead of Transporter ID.If the movement is made by transporter, then transporter id is mandatory.
7. What is minimum distance required for EWB generation
No minimum distance if goods are moved in motorized vehicle and value of consignment value exceeds 50 thousand.
8. If good are being moved by railway what is the procedure to generate EWB
In case of Railway movement, EWB can be generated before or after the movement of goods. The EWB shall be generated by consignor/consignee.The Railways will deliver the goods only on the submission of EWB.
9. What is the procedure to generate EWB to move from port to supplier’s destination if are imported to
EWB is not needed when the goods are moved from customs port,airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs. When goods are transported from inland container depot or a container freight station to importer premises, EWB is mandatory.
10. What is the format to punch vehicle no.
Format
RCNumbers
ExampleEntry
ABC1234
DEF 234
DEF0234
AB123456
UP 1 345
UP010345
AB12A1234
AP 5 P 23
AP05P0023
AB12AB1234
TN 10 DE 45
TN10DE0045
AB12ABC1234
KE 3 PEW 1265
KE03PEW1265
DFXXXXXXXXXXXXX
For Defence Vehicle, start with DF
DF02K123
TRXXXXXXXXXXXXX
For Temp RC Vehicle, start with TR
TRKA01000002
BPXXXXXXXXXXXXX
For Bhutan Vehicle, start with BP
NPXXXXXXXXXXXXX
For Nepal Vehicle, start with BP
11) if one vehicle carry both type of goods i.e taxable & non taxable of different or same buyer in this case ewaybill generate for all goods (i.e taxable & non taxable) or only required eway bill for taxable goods......
Ans: As per Explanation 2, of rule 138(1) , in such case, the consignment value shall exclude the value of exempt supply of goods.
12) In the E waybill Exporting is it necessary to enter port code/ Custom area pin code for shipping bill ?
Ans: In case of export, the the PIN Code is to entered is of the place (ICD/CFS/Port) where the goods to be presented for Customs Examination. There is no requirement of entering port code in EWB Form.
13) If I have 1 invoice for 3 products & I have paid the GST on packaging charge now do I need to show the packaging charge in the eway bill ?
Ans: Yes In such case, the consignment value shall be inclusive of packing charges.
14) If vehicle is loaded with goods more than 50k but it has different invoices of value less than 50,000/- , is Eway bill required to be generated for all the consignments or not ?
Ans: As per Rule 138(7) , where he consignor or consignee has not generated the eway bill and the aggregate of consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, in case of transportation of goods by road, is required to generate EWB for all the consignment being carried in said conveyance. However, this provision is not being implemented presently, as notified by Notification No. 15/2018 –Central Tax, Dated 23/03/2018. Therefore there is no requirement to generate e way bill in respect of consignment having value less than 50,000/- even if the aggregate value of all consignment being carried on the same conveyance exceeds Rs. 50,000/- , till the date of implementation for this provision is notified by the Government.
E-way bill FAQs - 2
Q Taxpayer is moving goods from Rajasthan to Rajasthan but via Haryana due to some En-route issue, How to generate EWB?
A In the present e-Way bill system, EWB can be generated only if consignor and consignee are in different States, that is, EWB can be generated only for interstate invoices. In this case, movement of goods happened through another State even through supply and delivery happened in the same State. In the present away system, EWB cannot be generated. However, proper documents may be accompanied with the vehicle to substantiate that the nature of transaction is only intrastate and only for movement, the vehicle crossed the State.
Q Goods are moved from Gurgaon to Noida via Delhi Metro (DMRC), how to generate EWB?
A Since the movement is through Metro, mode of transport may be selected as Rail and Metro receipt number may be entered in Transporter Document.
Q If I am in between of the process of cancelling my GST registration & want to generate Eway bill , he system does not allow me to generate the eway bill, so how would I generate the bill.
A Till Registration Certificate is cancelled under GST, the taxpayer can generate EWB. After cancellation, he is not supposed to move goods and there is no need for EWB.
Q Customer states that he has forgot E-way bill password and don't know about registered mail id and contact details then how can he reset password.
A If he is a registered taxpayer under GST and has GSTIN, he get his email id and mobile number from GST Portal.
Q Invoice value mismatch with taxable value because taxpayer have TCS amount on invoice and in E-way site have not option to show TCS amount.
A Invoice value and taxable value are not related to TCS. Moreover, TCS is not yet implemented.
Q The transporter already registered himself on the E waybill through GSTIN number but now he has cancelled the GSTIN number and now the user is not able to generate/re-register on the E waybill portal , the user already tried to take a new registration on the E waybill but portal it shows 'The pan details already exist", what should he do ?.
A System is checking duplication of PAN even for cancelled cases. To be verified with NIC
Q Seller going to make a E-waybill but when he is filling GST no. than trade name is coming totally Different from actual trade name.
A Trade name will be displayed as per GST Portal. IF there is any difference, first update trade name in GST portal through amendment |
|
|