जीसटी – इलेक्ट्रॉनिक वाहतूक बील

इलेक्ट्रॉनिक वाहतूक बील

जीसटीच्या २४ व्या बैठकीच्या निर्णयाप्रमाणे १६ जानेवारी २०१८ पासून चाचणी आधारावर ई-वे बीलच्या तरतुदी राष्ट्रव्यापी लागू करण्यात येतील.  व्यापारी आणि वाहतूकदार हे दिनाक १६ जानेवारी २०१८ पासून ऐच्छिक तत्वावर ही प्रणाली वापरणे सुरु करू शकतात.  आंतरराज्यीय वस्तूंच्या वाहतूकीसाठी राष्ट्रव्यापी अंमलबजावणीचे हे धोरण अनिवार्य तत्वावर १ फेबुवारी २०१८ पासून अधिसूचित केले जातील.  त्यामुळे वस्तूंच्या आंतरराज्यीय अंखंड हालचाली मध्ये एकसारखेपणा येईल. 

इलेक्ट्रॉनिक वाहतूक बील हे वस्तूंच्या हालचालीचा पुरावा देणारे, जीसटी पोर्टलवर निर्माण झालेले इलेक्ट्रॉनिक दस्तऐवज आहे.  यात दोन घटक असतात.  भाग “ अ “ मध्ये प्राप्तकर्त्याचा जीसटीआयएन, पिनकोड पावती क्रमांक आणि दिनांक, वस्तूंचे मूल्य, एचएसएन कोड, वाहतूक दस्तऐवज क्रमांक, वाहतूकीचे कारण इत्यादी तपशील द्यावा.  भाग “ ब “ मध्ये वाहतूकदारांचा तपशील द्यावा लागेल.

सीजीएसटी नियमानुसार, जर कनसाईनमेन्टचे मूल्य ५०००० रुपयापेंक्षा जास्त असेल तर नोंदणीकृत व्यापाऱ्याला ई-वे बीलाच्या भाग “ अ “ मध्ये तपशील दाखल करणे आवश्यक आहे. 

वाहतूक जर स्वत:च्या किंवा भाड्याने घेतलेल्या वाहनांमधून होत असेल तर कनसाईनर किंवा कनसाईनी यांनी स्वत: ई-वे बील निर्माण करावे.  जर वस्तूं वाहतूकीसाठी वाहतूकदारांकडे पाठवल्या तर वाहतूकदारांने ई-वे बील निर्माण करावे.  जिथे कनसाईनर किंवा कनसाईनी दोघेही ई-वे बील निर्माण करत नसतील आणि वस्तूंचे मूल्य हे ५०००० रुपयांपेक्षा जास्त असेल तिथे ई-वे बील निर्माण करण्याची जबाबदारी ही वाहतूकदारांची असते. 

ई-वे बीलाची वैधता ही वस्तूंच्या वाहतूकीच्या अंतरावर अवलंबून आहे.

१. १०० कि.मी. पेक्षा कमी अंतर असेल तर ई-वे बील हे संबधित तारखेपासून एका   

   दिवसासाठी वैध असेल.                                                

२. त्यानंतर प्रत्येक १०० कि.मी. साठी संबधित तारखेपासून एका दिवसासाठी वैध          असेल. 

      संबधित तारीख म्हणजे ई-वे बील निर्माण केल्याची तारीख होय.  आणि एक दिवस म्हणजे चोवीस तास होय.

GST - LATEST & E-WAY BILL

Implementation of the electronic way bill, seen as a crucial piece of legislation for India’s road transport and logistics industry, seems to characterize the pitfalls in the ambitious GST regime. Never more than now, as India’s truckers and goods transporters continue to struggle with state enforcement machineries like in the pre-GST days, even as they complain about high input cost structure and under-the-radar goods’ transportation continues unabated.        Under the e-way bill facility, it was proposed that movement of goods worth more than Rs 50,000 by a registered entity will require prior online registration of the consignment on the GST portal and securing this e-way bill. This was meant to be a change from the present system where no electronic invoice is required and checks instead happen through border check posts or inspectors at each state. The entity carrying the goods was to be mandated to carry the e-way bill along with invoice/bill of supply/delivery challan. But sheer under preparedness of the GSTN network has thwarted the government and from initial implementation deadline of October; the deadline for e-way bill has now been pushed to June next year.    In a statement after the meeting of GST Council last Saturday, the Finance Ministry spoke of its decision on the e-way bill:                        1) Nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018. Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.  2) Rules for implementation of nationwide e-way Bill system for Inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018. States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018.                                                  3) A Uniform System of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018.                                                                                                                What it failed to do, however, is check tax evasion and increased corruption regarding inter-state movement of goods post-GST. Instead of check posts, state government inspectors now have mobile vans for inspections of inter-state goods movement, which traders and truckers say has increased bribe payments etc. manifold. Some allege anywhere up to 100 trucks are stranded outside states like Uttar Pradesh and Madhya Pradesh as haggling over value of consignments continues between truckers and inspectors. Obviously, this has also slowed down the movement of goods, further costing the transporters.                                                                                            So were check posts, with varying levies across states and as any different tax formats ideal and should they make a comeback? Far from it. What transport experts had been pushing for was a two-step process, central to which was the E-Way Bill:                                          1) Get every consignment valued above a certain benchmark figure (Rs 50,000 to start with) for inter-state movement registered on the GST Network via an e-bill. This will generate an E-Bill Number (EBN) on the trucker’s mobile phone and act as an e-way bill for goods’ transit.                                                                                                  2) Over some time, ensure GPS is installed on all trucks and vehicles used for inter-state truck movement so that goods’ movement can be tracked and appropriate tax levied.                                                             When GST came into effect from July this year, traders had stopped booking freight since they feared crackdowns but once they realized there was no digital billing, they came right back and continued old ways of tax evasion by under invoicing. This is what an e-waybill system will prevent in future. Under this process, the consignee has to book the consignment on the GSTN network, get an OTP (e-way bill no or EBN).                                                                                                If there are 20 consignments on a truck, each over Rs 20,000 in value and traders who have booked have lodged invoices on GSTN, then the EBN number thus generated will be on driver mobile phone. He will also carry paper invoices for consignments. This helps tax compliance. Government has earlier said that about 1% of consignments will be checked randomly and if any discrepancy found, the fine will be 10 times the value of the consignment.

GST - LATEST

Q. For an under-construction where the transaction was initiated post 1st July, how would anyone know if the builder has revised the pricing accordingly to the ITC claimed? What stops him from earning profit out of this?

A. The builder needs to adjust his price (without taxes) to the extent of ITC available to him.

GTA- In case of 5% Supplier - No ITC Recipient - ITC available in case of 12% ITC available for both

Q. अगर में क्रेडिट कार्ड पे लोन लिया था और बैंक हर महीने इंट्रेस्ट पे १८% जी.एस.टी. जुलाई २०१७ से चार्ज किया है. जबकि जी.एस.टी. नियम के तहत इंट्रेस्ट रिसीव& लोन पे इंट्रेस्ट देना टैक्स फ्री है जहा तक मेरी जानकारी में है.

A. Credit card लोन के इंट्रेस्ट पर GST लागू होता है, पहले सर्विस टैक्स चार्ज होता था