GST - Generate, Modify or Delete E-Way Bill using SMS

There are two modes of managing your e-way bills:                                                         

1. Web-based

2. via SMS

A person who wants to generate multiple e-way bills can use the web-based facility.Users who intend to generate a single E-Way Bill or users who do not have the facility to access the website can use the SMS facility to generate E-Way Bills.   SMS facility in EWB also helps at times of emergencies or urgency for many big businesses as well.                                                                                                                                    1. How to register for SMS facility?

Login to E-way bill portal, Click on ‘Registration’ appearing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down.                                     

The mobile number registered for the GSTIN gets partly displayed. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’.

Only those mobile numbers that are registered with the website can be registered for the SMS facility.  A maximum of two mobile numbers can be registered against one GSTIN.

For multiple user IDs against a single mobile number, following screen appears:

If your mobile number is being used for more than one User IDs created, then you must select the desired user ID/username and click ‘Submit’.

2. How to use the SMS facility for creating/ cancelling e-way bills?

There are a set of SMS codes defined which can be used to work on the e-way bills generation/ cancellation.

SMS ​ Codes ​ f​or ​ e-way ​bills

 This document covers the SMS codes to be used for the​ ​following​ ​actions:

1.​ ​Generate​ ​the​ ​e-way ​​bills​ ​- ​ ​supplier

2.​ ​Generate​ ​the​ ​e-way​ bills​ ​- ​​Transporter

3.​ ​Update​ ​vehicle​ ​details​ ​on​e -way​ ​bills

4.​ ​Cancel​ ​the​ ​e-way​ ​bills

While using this facility, suppliers or transporter has to ensure that correct information is keyed in, to avoid any errors.

For example, EWBG/EWBT for E-way Bill Generate Request for suppliers and transporters respectively; EWBV for E-Way Bill vehicle update Request; EWBC for E-Way Bill Cancel Request are the codes.

Overview:

Type the message (code input info) and send the SMS to the mobile number of the State from which user(taxpayer or transporter) is registered. Eg: 97319 79899 in Karnataka

Type the relevant code for the desired action eg: Generation or cancellation and /or type the input against each code giving single space and wait for validation to take place. Verify and proceed.

Let’s see how to use this SMS facility for different actions as follows:

1. For Suppliers- Generate e-way bills

The format of SMS request is as follows:

EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Mr A of Bangalore, Karnataka delivering goods worth Rs. 1,00,000 bearing HSN code-7215,  against an invoice he created- No. 1005 dated 27/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 12 AB 2456 covering a distance of 73 km.

The draft SMS to be typed in by Mr. A will be :

“ EWBG OSUP 29AABPX0892K1ZK 560021 1005 27/01/2018 100000.00 7215 73 KA12AB2456 ”

This SMS needs to be sent to “9731979899” mobile number (officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“ E-way bill generated successfully.    E-Way Bill No:181000000287 and date is 27/01/2018 ”

2.For Transporters- Generate e-way bills

The format of SMS request is as follows:

EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist  Vehicle

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km.
The draft SMS to be typed in by the operator at Sans Transports will be :

“ EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP 560021 456 20/01/2018 150000.00 7215 73 KA02AB7542 ”
This SMS needs to be sent to “ 9731979899 ” mobile number( officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“ E-way bill generated successfully.    E-Way Bill No:171000006745 and date is 20/01/2018 ”

3. Updation of Vehicle Number

The format of SMS request is as follows:

EWBV EWB_NO Vehicle ReasCode

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km has generated the e-way bill no. 171000006745 dated 20/01/2018

Suppose the vehicle breaks down during the journey on 20/01/2018 afternoon and Sans Transports arranges alternate vehicle bearing registration number KA 43 AB 2267 for the delivery of the consignment to the destination.

The draft SMS to be typed in by the operator at Sans Transporters will be :

“EWBV 171000006745 KA43AB2267 BRK”

This SMS needs to be sent to “ 9731979899 ” mobile number( officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“Vehicle details updated successfully and date is 20/01/2018”

Note: The e-way bill cannot be updated with the vehicle details, If in case the validity of the e-way bill expires eg. one day in case distance covered is less than 100 km.

4. Cancel e-way bill

The format of SMS request is as follows:

EWBC EWB_NO

Send this SMS to the registered mobile number of the State from which you are operating. Eg: 97319 79899 in Karnataka

Illustration:

Mr A of Bangalore, Karnataka wants to cancel the e-way bill generated by him bearing number 160056750192.

The draft SMS to be typed in by Mr. A will be :

“ EWBC 160056750192 ”

This SMS needs to be sent to “ 9731979899 ” mobile number( officially registered for Karnataka users)

A message as follows is received as reply instantly if no errors:

“ e-way bill is cancelled successfully ”

Errors are sent to the user as reply messages automatically.

For example: “This e-Way Bill is not generated by your GSTIN” and so on. Then make the necessary correction in the SMS and resend.

Note the following :

1. Cancellation is allowed only for generator of the e-Way Bill
2. Cancellation is allowed with 24 hours of generation of e-Way Bill
3. The verified e-waybill cannot be cancelled

GST - How to generate Consolidated E-Way Bills on portal?

Consolidated E-Way Bill (EWB-02) is a single document that contains details of all the E-Way Bills related to the consignments.

If you are a transporter/ supplier who wants to transport multiple consignments of goods in a single conveyance or vehicle, you can use the Consolidated E-Way Bill feature available on the E Way Bill portal.

Note:  You should be a transporter or should have generated the e-way bills at step-1 yourself to use the consolidated EWBs facility.

Prerequisites:

Registration on the EWB portal

You should have the Invoice/ Bill/ Challan related to the consignment of goods.

Transporter ID or the Vehicle number (for transport by road).                                                 1.Transporter ID, Transporter document number, and date on the document (for transport by rail, air, or ship).                                                2.Apart from those, the taxpayer must have all the individual e-Way Bill numbers of the consignments, to be transported in one conveyance.           Step-by-step process to generate consolidated e-way bills:

1. Step 1: Login on EWB Portal and Generate individual E-way bills.
   Here is a step by step guide to generate E-Way Bill.
   Step 2: Select ‘Generate new’ under ‘Consolidated EWB’ option appearing on the left-hand side of the dashboard.                                       

   

   Step 3: The following details are required to be entered in this step:

   Select ‘Mode’ of transport- Rail/Road/Air/Ship

   Select ‘From State’ from the drop down 

   In the ‘Vehicle Starts From, field enter the location from where the goods are being transported.

   Enter ‘Vehicle No.’

   Add the EWB no. (rest of the fields are auto-populated based on this)

   Enter the details and Click on ‘Submit’

   

   On submitting, following screen appears:                                                                                 

   

     
   

   
   

   E-way bill in Form EWB-02 with a unique 12 digit number is generated.

   Print and carry this for transporting the goods in the selected mode of transport and the selected conveyance.

   You can print the Consolidated EWBs as follows:

   Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option or ‘Consolidated EWB’ option

   

                                          

   Step-2: Enter the relevant e-way bill number/ Consolidated EWB -12 digit number and click on ‘Go’

   

   Step-3: Click on ‘Print’ or ‘detailed print’ button on the EWB/ consolidated EWB that appears:

   

   
   

GST - LATEST

GST - How to Generate E-Way Bill on Portal?

The e-way bill (EWB) portal provides a seamless gateway to generate e-way bills (single and consolidated options), change vehicle number on the already generated EWB and cancel generated EWBs and many more…

E-way bills can be generated by either of two methods:     

1. On the Web
2. Via SMS

This topic covers the step-by-step process of generating the e-way bills on the E-way bill portal (web-based).

There are some pre-requisites for generating an e-way bill (for any method of generation):

1. Registration on the EWB portal
2. The Invoice/ Bill/Challan related to the consignment of goods must be in hand.
3. If transport is by road – Transporter ID or the Vehicle number.
4. If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

Here is a step by step Guide to Generate E-Way Bill online:

Step 1: Login to e-way bill system.

Enter the Username, password and Captcha code, Click on ‘Login’              

 Step 2: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.

Step 3: Enter the following fields on the screen that appears:

1) Transaction Type:

Select ‘Outward’ if you are a supplier of consignment

Select ‘Inward’ if you are a recipient of consignment.

2)  Sub-type: Select the relevant sub-type applicable to you:

If transaction type selected is Outward, following subtypes appear:                                                  

If transaction type selected is Inward, following subtypes appear:

Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition

3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not listed                                                                                                        

4) Document No. : Enter the document/invoice number                                               

5) Document Date: Select the date of Invoice or challan or Document.

Note: The system will not allow the user to enter the future date.

6) From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details.

Note: If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.                                                                 

7) Item Details: Add the details of the consignment (HSN code-wise) in this section:

1. Product name
2. Description
3. HSN Code
4. Quantity,
5. Unit,
6. Value/Taxable value
7. Tax rates of CGST and SGST or IGST (in %)
8. 
   
9. 
   
10. Tax rate of Cess, if any charged (in %)           
    
    Note: On the implementation of E-way bills, based on the details entered here, corresponding entries can also be auto-populated in the respective GST Return while filing on GST portal.                                                                                                          
    8) Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part.
    Apart from above, either of the details can be mentioned:
    1. Transporter name, transporter ID, transporter Doc. No. & Date.
    OR
    2. Vehicle number in which consignment is being transported.
    Format: AB12AB1234 or AB12A1234 or AB121234 or ABC1234                                                                

    

    Note: For products, clients/customers, suppliers, and transporters that are used regularly, first update the ‘My masters’ section also available on the login dashboard and then proceed. 

    Step 4: Click on ‘Submit’. The system validates data entered and throws up an error if any.

    Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated.

    The e-way bill generated looks like this:

    

    Print and carry the e-way bill for transporting the goods in the selected mode of transport and the selected conveyance.

    You can print the e-way bill anytime as follows:

    Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option

    

    Step-2: Enter the relevant e-way bill number -12 digit number and click on ‘Go’

    

    Step-3: Click on ‘Print’ or ‘detailed print’ button on the EWB that appears:

    

    
    

GST - E-WAY BILL

GST + NOTIFICATION

Notification No. 73/2017 – Central Tax

New Delhi, the 29^th December, 2017 

G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues:

Provided that where the total amount payable in lieu of central tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. 

Notification No. 1/2018- Central Tax  

                                                New Delhi, the 1^st January, 2018

G.S.R.     (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax, dated the 27^th  June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27^th June, 2017, namely:-                                                                                   

In the said notification, in the opening paragraph, -                                         

(a)    in clause (i), for the words “one per cent.”, the words “half per cent.” shall be substituted;                                                                                         

(b)    in clause (iii), for the words “half per cent. of the turnover”, the words  “half per cent.

of the turnover of taxable supplies of goods” shall be substituted. 

GST - FAQs on Transport & Logistics

Q 1. I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration?

Ans. You are not liable to registration, as services provided by way of transportation of goods by road are exempt. Please refer to Notification no. 12/2017-Central Tax (Rate), dated 28th June, 2017.

Q2. I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST?

Ans. Registration is not required since services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate) dated 28th June, 2017.

Q3. In my truck, I only carry fruits and vegetables, in relation to whose transportation service GST is exempt; should I take registration?

Ans. Services by way of transportation of goods by road other than by a GTA or a courier agency are exempt from tax under entry no. 18 of Notification no. 12/2017-Central Tax (Rate) dated the 28th June, 2017 and thus you are not liable for registration.

Q4. I am a truck supplier/ broker. My job is to get orders for truck owners. I quote the rate for transportation to GTA on behalf of truck owners and I get a small amount as commission out of the truck hire fixed with the GTA. This brokerage is paid by the truck owners. As the services provided by way of transportation of goods by road are exempt from tax, am I liable to registration?

Ans. You are liable to registration if the aggregate amount of commission received by you in a financial year exceeds Rs. 20 lakh (Rs. 10 lakh in special category States except J & K).

Q5. As a transporter, am I required to maintain any records of my services of transportation?

Ans. Yes, in terms of Section 35(2) of the CGST Act, 2017 you are required to maintain records of the consigner, consignee and other relevant details of the goods. Further, in terms of Rule 56 of the CGST Rules, 2017 you are required to maintain records of goods transported, delivered and goods stored in transit by you along with the GSTIN of the registered consigner and consignee for each of your branches.

Q6. Are intermediary and ancillary services, such as, loading/ unloading, packing/ unpacking, transshipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies.

Ans. The GTA provides service to a person in relation to transportation of goods by road in a goods carriage, which is a composite service. The composite service may include various intermediary and ancillary services, such as, loading/ unloading, packing/ unpacking, transshipment and temporary warehousing, which are provided in the course of transport of goods by road. These services are not provided as independent services but as ancillary to the principal service, namely, transportation of goods by road. The invoice issued by the GTA for providing the said service includes the value of intermediary and ancillary services. In view of this, if any intermediary and ancillary service is provided in relation to transportation of goods by road, and charges, if any, for such services are included in the invoice issued by the GTA, such service would form part of the GTA service and would not be treated as a separate supply. In fact, any service provided along with the GTA service that is part of the composite service of GTA shall be taxed along with GTA service and not as separate supplies. However, if such incidental services are provided as separate services and charged separately, whether in the same invoice or separate invoices, they shall be treated as separate supplies.

Q 7. As per Notification no. 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under Sub-Section (3) of Section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under Reverse Charge Mechanism (RCM) can avail of the benefit of this exemption.

Ans. Yes, a GTA providing service in relation to transportation of goods by road under RCM can avail of the benefit of this exemption.

Q 8. Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liability.

Ans. No, because the business entity is not engaged exclusively in the supply of services liable to tax under Reverse Charge Mechanism.

Q 9. In transport industry, old vehicles, old tyres, scrap material etc, on which no Input Tax Credit (ITC) has been taken, are disposed of after completion of their useful life. As a truck owner disposing of these goods, am I required to pay GST considering that no ITC has been taken at the time of their initial purchases? Would levy of tax in such cases not amount to double taxation, as tax has already been paid at the time of initial purchases?

Ans. Under Section 7 of the CGST Act, 2017 supply includes all forms of supply of goods such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Sale or disposal of old vehicles, old tyres and scrap material for a consideration would therefore attract GST regardless of whether ITC has been availed or not.

Q 10. Please clarify whether Input Tax Credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM.

Ans. Yes, Input Tax Credit is available in such cases.

Q 11. When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST.

Ans. Services by way of giving on hire to a GTA, a- means of transportation of goods are exempt from GST under Notification no. 12/2017-Central Tax (Rate) dated 28th June 2017. When the tax is not payable, the question of taking any tax credit does not arise.

Q 12. In terms of Section 12(9) of the IGST Act, 2017 the place of supply of passenger transportation service to a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey. In Section 2(3) of the IGST Act, 2017, the term “continuous journey” has been defined to mean a journey for which a single or more than one ticket or invoice Is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued. Do all stopovers cause a break in continuous journey? Does the definition of “continuous journey” include instances whereby the stopover is for any period of time?

Ans. The term “stopover’ has been explained in Section 2(3) of the IGST Act, 2017 to mean a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time. However, all stopovers do not cause a break In continuous journey. Thus a travel on Delhi-London-New York on a single ticket with a halt at London will be covered by the definition of continuous journey. However, the return journey of New York-London-Delhi will be treated as a separate journey and will be outside the scope of a continuous journey.