Saturday, 6 January 2018
GST - mahagst.gov.in
1. Introduction
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This utility allows legacy dealers who are already
registered under any of the act administered by MSTD, to create temporary
profile for accessing new automation services through the sap portal.
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2. Instructions
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1. Registered
Dealer if he/she has an active registration certificate under at least one of
acts administered by MSTD can create temporary profile through below
mentioned process.
2. If
dealer has an active registration certificate under PTEC only and not under
any of the other acts administered by MSTD, Please visit “https://mahagst.gov.in”
and click on “New Dealer Registration” and if your PAN is not allowed
there for creation of temporary profile, only then go through the below
mentioned process
3. For
Old e-services, legacy dealer should continue using their existing user id
and password in mahavat.gov.in.
This temporary profile
creation is only for accessing new automation services through mahagst.gov.in portal.
4. The
new user id and password created should be used to login on mahagst.gov.in portal only.
5. In
case of any complaint during profile creation process, dealer needs to raise
a service request at following path :
www.Mahagst.gov.in à
May I Help you à
Service request.
Service request should have
proper problem description. Please check details at end of the document.
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3. Steps
for Registered Dealer Profile Creation in SAP
The USER has to follow the below mentioned steps:
Ø Log in to the www.mahagst.gov.in
Ø Create Temporary Profile
Ø Log in to the VAT e-services
Ø Input Permanent Login id and
password.
Ø Raise service request ( if any
problem)
4. Process flow for “Legacy (Registered) Dealer Profile
Creation in SAP
4.1
Log in to the “mahagst.gov.in”
User needs to click on “Log
In for VAT e-services”
Ø
User id and Name will be displayed as per the
name existing in PAN.
Ø
Dealer needs to be input all the details (*
means all are compulsory to be input) and then tick on the declaration.
Ø
Click on “Create Profile”.
You will receive an email with the link for activation and
OTP in the mobile number which was given during profile creation.
Ø
Copy the above link and paste on the browser and
enter.
Ø
You will get below screen with Name and PAN auto-populated
on the screen.
Ø
Dealer must have received OTP in his mobile
Dealer will receive permanent User id and password in his
registered email id.
4.2 Enter Permanent User Id & Password
Ø
Select “Log in for VAT e-services” as below.
Ø
Enter “USER ID” received on registered mail id
Ø
Enter “Password” received on registered mail id
Ø
Click “Log On”
Ø
Dealer will have change the password in first
login.
Ø
Click on Continue.
Ø
This will take to the dealers Home page.
Here Dealer can raise a service request for any problems
related to Registration, Returns, Payments, Refunds, e-CST, etc.
While describing the problem, please mention proper problem
description with the following details:
1.
State problem description.
2.
Mention TIN, PAN, email id, contact number.
3.
Upload supporting error screen-shots.
Friday, 5 January 2018
GST - E-WAY BILL
E-way
bill is a document required to be carried by a person in charge of the
conveyance carrying any consignment of goods of value exceeding fifty thousand
rupees as mandated by the Government in terms of section 68 of the Goods and
Services Tax Act read with rule 138 of the rules framed thereunder. It is
generated from the GST Common Portal by the registered persons or transporters
who causes movement of goods of consignment before commencement of such
movement.
Section
68 of the Goods and Services Tax Act mandates that the Government may require
the person in charge of a conveyance carrying any consignment of goods of value
exceeding such amount as may be specified to carry with him such documents and
such devices as may be prescribed. Rule 138 of State Goods and Services Tax
Rules, 2017 prescribes e-way bill as the document to be carried for the
consignment of goods of value more than rupees fifty thousand. Government has
issued a notification under rule 138 of Goods and Services Tax Rules, 2017
mandating to carry e-way bill for transportation of goods of consignment of
value more than rupees fifty thousand. Hence e-way bill generated from the
common portal is required to be carried.
Every
registered person who causes movement of goods of consignment value exceeding
fifty thousand rupees in relation to supply; or reasons other than supply; or
inward supply from unregistered person shall generate e-way bill. It means, 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.
The
e-way bill is not valid without the vehicle number updated on the common
portal, if on the mode of transport is the road. The Vehicle number can be
updated by the generator of the e-way bill or the transporter assigned for that
e-way bill by the generator.
To
generate the e-way bill, it is essential that the person shall be registered
person and if the transporter is not registered person it is mandatory to get
enrolled on the common portal of e-waybill (http://gst.state.nic.in/ewaybill)
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.
If
there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be
edited or corrected.
Yes.
e-way bill can be cancelled if either goods are not transported or are not
transported as per the details furnished in the e-way bill. e-way bill can be
cancelled within 24 hours from the time of generation.
The
e-way bill for transportation of goods always should have the vehicle number
that is actually carrying the goods. There may be requirement to change the
vehicle number after generating the e-way bill or after commencement of
movement of goods due to transshipment or due to breakdown of vehicle. In such
cases, the transporter or generator of the e-way bill can update the changed
vehicle number.
There
may be some transporters, who are not registered under the Goods and Services
Tax Act and if such transporters cause the movement of goods for their clients,
they are required to generate the e-way bill on behalf of their clients or
update the vehicle number for e-way bill. Hence, they need to enroll on the
e-way bill portal and generate the 15 digits Unique Transporter Id.
No.
One needs to transport the goods with an e-way bill specifying the vehicle
number, which is a carrying the goods. However, where the goods are transported
for a distance of less than ten kilometers within the State from the place of
business of consignor to the place of transporter for further transportation,
then the vehicle number is a not mandatory.
The
e-way bill is required to transport all the taxable goods with the value
exceeding fifty thousand rupees except 154 goods specified in Annexure to the
notification.
Consolidated
e-way bill is a document containing the multiple e-way bills for multiple
consignments being carried in one conveyance (goods vehicle). That is, the
transporter, carrying the multiple consignments of various consignors and
consignees in one vehicle is required to carry one consolidated e-way bill
instead of carrying multiple e-way bills for those consignments.
A
transporter can generate the consolidated e-way bills for movement of multiple
consignments in one vehicle.
The
e-way bill once generated cannot be deleted. However, it can be cancelled by
the generator within 24 hours of generation. If it has been verified by any
empowered officer, then it cannot be cancelled. E-way bill can be cancelled if
either goods are not transported or are not transported as per the details
furnished in the e-way bill.
The
person who causes transport of goods shall generate the e-way bill specifying
the details of other person as a recipient of goods. There is a provision in
the common portal for the other party to see the e-way bill generated against
his/her GSTIN. As the other party, one can communicate the acceptance or
rejection of such consignment specified in the e-way bill. If the acceptance or
rejection is not communicated within 72 hours from the time of generation of
e-way Bill, it is deemed that he has accepted the details.
Some
of the consignments are transported by the transporter through transshipment
before it is delivered to the recipient at the place of destination. Hence for
each movement from one place to another, the transporter needs to update the
vehicle number in which he is transporting that consignment.
Yes.
Validity of the e-way bill or consolidated e-way bill depends upon the distance
the goods have to be transported. The validity is one day up to 100 km and for
every 100 km or part thereafter it is one additional day.
For
transportation of goods in relation to all types of transactions such as
outward supply whether within the State or interstate, inward supply whether
from within the State or from interstate including from an unregistered persons
or for reasons other than supply also e-way bill is mandatory.
Every
registered person, who causes movement of goods, needs to generate the e-way
bill. If the registered person is unable to generate the e-way bill, the
transporter who transports the goods can generate the e-way bill on behalf of
his/her client. If the movement is caused by an unregistered person, he may at
his option generate the e-way bill.
Yes.
One can transport the goods through different modes of transportation – Road,
Rail, Air, Ship. However, always e-way bill needs to be updated with the latest
mode of transportation or conveyance number accordingly. That is, at any point
of time, the details of conveyance specified in the e-way bill on the portal
should match with the details of conveyance through which goods are actually
being transported.
The
person in charge of a conveyance shall carry the tax invoice or bill of supply
or delivery challan, as the case may be; and a copy of the e-way bill or the
e-way bill number generated from the common portal.
The
registered person can generate the e-way bill from his account from any
registered business place. However, he/she needs to enter the address
accordingly in the e-way bill. He/she can also create multiple sub-users and
assigned to these places and generate the e-way bills accordingly.
All
the registered persons under GST shall also register on the portal of e-way
bill namely: http://gst.state.nic.in/ewaybill using his GSTIN. Once GSTIN is
entered, the system sends the OTP to his registered mobile number and after
authenticating the same, the system enables him to generate his/her username
and password for the e-way bill system. After generation of username and
password of his choice, he/she may proceed to make entries to generate e-way
bill.
The
e-way bill can be generated by the registered person in any of the following
methods;-
-Using Web
based system
-Using
bulk upload facility
-Using SMS
based facility
-Using
Android App
-Using
Site-to-Site integration
-Using GSP
(Goods and Services Tax Suvidha Provider)
The taxpayer has to register the mobile
numbers through which he wants to generate the e-way bill on the e-way bill
system.
The tax payer has to register the EMEI
numbers of the mobiles through which he wants to generate the e-way bill on the
e-way bill system.
The taxpayer should register the server
details of his/her systems through which he wants to generate the e-way bill
using the APIs of the e-way bill system.
The taxpayer can generate EWB with or without
Part-B. Sometimes, the tax payer wants to move the goods himself but wants to
update the Part-B later as vehicle number is not available at that point of
time. E-way bill expects the user to enter transporter ID or vehicle number. So
as he wants to move the goods himself, he can enter his GSTIN as transporter Id
and generate EWB. This indicates to the system that he is a transporter for
that EWB.
If the consigner or consignee is unregistered
tax payer and not having GSTIN, then user has to enter ‘URP’ [Unregistered
Person] in corresponding GSTIN column.
If the vehicle breaks down when the goods are
being carried with EWB, then the transporter can cause to repair the vehicle
and continue the journey. If he is going to change the vehicle, then he has to
enter the new vehicle details for that EWB on the web-site using ‘Update
vehicle number’ option and continue the journey with new vehicle.
E-Way
bill is complete only when Part-B is entered. Part-B is a must for the e-way
bill for movement purpose. Otherwise printout of EWB says it is invalid for
movement of goods.
Part-B
can be entered only by the generator of the EWB and transporter assigned in it.
That is, the generator of EWB indicates who is authorized to move the goods by
entering his transporter id. Only such transporter can login and update the
Part-B.
The
user can update Part-B (Vehicle details) as many times as he wants for movement
of goods to the destination. However, the updating should be done within the
validity period.
Part-B
can be entered by the transporter assigned in the EWB or generator himself. But
the assigned transporter cannot re-assign to some other transporter to update
Part-B on the EWB system.
The
validity of the e-way bill starts when first entry is made in Part-B. That is,
vehicle entry is made first time in case of road transportation or first
transport document number entry in case of rail/air/ship transportation,
whichever is the first entry. It may be noted that validity is not re-calculated
for subsequent entries in Part-B.
The
validity period of the EWB is calculated based on the ‘approx. distance’
entered while generating the EWB. For every 100kms one day is a validity period
for EWB as per rule and for part of 100 KM one more day is added. For ex. If
approx. distance is 310KMs then validity period is 3+1 days.
Yes.
As per the rules, e-way bill is required along with the goods, if it is more
than Rs 50,000.00. Under this circumstance, the consumer can get the e-way bill
generated from the tax payer or supplier, based on the bill or invoice issued
by him. Or the consumer can enroll and log in as the citizen and generate the
e-way bill.
The
e-way bill once generated, cannot be edited or modified. Only Part-B can be
updated to it. However, if e-way bill is generated with wrong information, it
can be cancelled and generated freshly again. The cancellation is required to
be done within twenty four hours from the time of generation.
Any
person can verify the authenticity or the correctness of e-way bill by entering
EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.
If
multiple invoices are issued by the supplier to recipient, that is, for
movement of goods of more than one invoice of same consignor and consignee,
multiple EWBs have to be generated. That is, for each invoice, one EWB has to
be generated, irrespective of same or different consignors or consignees are
involved. Multiple invoices cannot be clubbed to generate one EWB. However
after generating all these EWBs, one Consolidated EWB can be prepared for
transportation purpose, if they are going in one vehicle.
E-way
bill has to be updated with transport document details within one hour of
submission and collection of transport document from rail/air/ship authority.
Ideally, Part-B has to be updated before movement of goods from the place to
submission.
One
e-way bill can go through multiple modes of transportation before reaching the
destination. As per the mode of transportation, the EWB can be updated with new
mode of transportation by using ‘Update Vehicle Number’. Let us assume the
goods are moving from Cochin to Chandigarh through road, ship, air and road
again. First, the tax payer generates the EWB by entering first stage of
movement (by road) from his place to ship yard and enters the vehicle number.
Next, he will submit the goods to ship yard and update the mode of
transportation as Ship and transport document number on the e-way bill system.
Next, after reaching Mumbai, the taxpayer or concerned transporter updates
movement as road from ship to airport with vehicle number. Next the tax payer
or transporter updates, using ‘update vehicle number’ option, the Airway Bill
number. Again after reaching Delhi, he updates movement through road with
vehicle number. This way, the e-way bill will be updated with multiple mode of
transportation.
The
transporter comes to know the EWBs assigned to him by the taxpayers for
transportation, in one of the following ways:
• The
transporter can go to reports section and select ‘EWB assigned to me for trans’
and see the list.
• The
transporter can go to ‘Update Vehicle No’ and select ‘Generator GSTIN’ option
and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
• The tax
payer can contact and inform the transporter that the particular EWB is
assigned to him.
Some
of the consignments move from one place to another place till they reach their
destinations. Under this circumstance, each time the consignment moves from one
place to another, the transporter needs to enter the vehicle details using
‘Update Vehicle Number’ option, when he starts moving the goods from that place
or the transporter can also generate ‘Consolidated EWB’ with the EWB of that
consignment with other EWBs and move to the next place. This has to be done
till the consignment reaches destination. But it should be within the validity
period of EWB.
There
is a chance that consignee or recipient may reject to take the delivery of
consignment due to various reasons. Under such circumstance, the transporter
can get one more e-way bill generated with the help of supplier or recipient by
indicating supply as ‘Sales Return’ and with relevant document details and
return the goods to supplier as per his agreement with him.
If
validity of the e-way bill expires, the goods are not supposed to be moved.
However, under circumstance of ‘exceptional nature’, it can be extended by the
Commissioner of the state. The procedure for the same will be notified later.
If
the addresses involved in 'Bill to' and 'Ship to' in an invoice/bill belongs to
one legal name/tax payer as per GSTIN within the state, then one e-way bill has
to be generated. That is, if the 'Bill to' is principal place of business and
'Ship to' is additional place of business of the GSTIN or vice versa in a
invoice/bill, then one e-way bill is sufficient for the movement of goods.
If the
addresses involved in 'Bill to' and 'Ship to' in an invoice/bill belongs to
different legal names/tax payers, then two e-way bills have to be generated.
One e-way bill for first invoice, second e-way bill is from 'Bill to' party to
'Ship to' party based on the invoice/bill of the 'Bill to' party. This is
required to complete the cycle of transactions and taxes will change for
inter-state transactions.
For
example, A has issued invoice to B as 'Bill to' with C as 'Ship to'. Legally,
both B and C are different tax payers. Now, A will generate one e-way bill and
B will issue invoice and generate one more e-way bill. As goods are moving from
A to C directly, the transporter will produce both the invoices and e-way bills
to show the shortcut movement of goods.
Consolidated
EWB is like a trip sheet and it contains details of different EWBs which are
moving towards one direction, and these EWBs will have different validity
periods.
Hence,
Consolidated EWB is not having any independent validity period. However,
individual EWBs in the Consolidated EWB should reach the destination as per its
validity period.
Some
of the transporters move the consignments from one place to another place as
per the movement of vehicles. Sometimes the consignments move to 8-10 branches
of the transporter before they reach its destination. The consignments reach
the particular branch of transporter from different places in different
vehicles and again these consignments will be sorted out to transport to
different places in different vehicles.
Now, the
concerned branch user instead of updating the vehicle for each one of the EWBs,
he can generate ‘Consolidated EWB’ for multiple EWBs which are going in one
vehicle towards next branch/destination. This will simplify the managing of the
EWBs and data entry.
Generally,
registered GSTIN holder will be recorded as supplier or recipient and he will
be allowed to work as supplier or recipient. If registered GSTIN holder is
transporter, then he will be generating EWB on behalf of supplier or recipient.
He needs to enter both supplier and recipient details, which is not allowed as
a supplier or recipient.
To change
his position from supplier or recipient to transporter, the tax payer has to
select the option ‘Register as Transporter’ under registration and update his
profile. Once it is done with logout and login, the system changes tax payer as
transporter and allows him to enter both supplier and recipient as per invoice.
TRANSIN
or Transporter id is 15 digits unique number generated by EWB system for
unregistered transporter once he enrolls on the system. TRANSIN is 15 digits
number on similar lines with GSTIN and it is based on state code, PAN and Check
digit. This can be shared by transporter to his clients to enter this number
while generating e-waybills.
The
transporter is required to provide the essential information on the EWB portal.
The transporter id is created by the EWB system after furnishing the
information and submitting. It is a 15 digits number on similar lines with
GSTIN and it is based on state code, PAN and Check digit. This can be shared by
transporter to his clients to enter this number while generating e-waybills.
While
generating e-way bill the tax payer has a provision to enter the transporter id
in the transportation details section. If he enters 15 digits transporter id
provided by his transporter, the e-way bill will be assigned to that
transporter. Subsequently, the transporter can log in and update the further
transportation details to it.
Where
the goods are being transported in a semi knocked down or completely knocked
down condition the EWB shall be generated for each of such vehicles based on
the delivery challans issued for that portion of the consignment and;
(a) the
supplier shall issue the complete invoice before dispatch of the first
consignment;
(b) the
supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
(c) each
consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and
(d) the
original copy of the invoice shall be sent along with the last consignment
Please note
that multiple EWBs have to generate under this circumstance. That is, the EWB
has to be generated for each consignment based on the delivery challan details
along with the corresponding vehicle number.
As
per rules, the tax payer or recipient can reject the e-way bill generated on
his GSTIN by other parties. The following options are available for him to see
the list of e-way bills.
• He can
see on the dashboard, once he logs into the system.
• He will
get one SMS everyday indicating the total e-way bill activities on his GSTIN.
• He can
go to reject option and select date and see the e-way bills. Here, system shows
the list of e-way bills generated on his GSTIN by others.
• He can
go to report and see the ‘EWBs by other parties’.
EWB System in dependent on GST Common portal
for tax payers registration details like legal name/trade name, business
addresses, mobile number and e-mail id. EWB System will not allow tax payer to
update these details directly. If tax payer changes these details at GST Common
portal, it will be updated in EWB system within a day. Otherwise, the tax payer
can update the same by selecting the option ‘Update My GSTIN’.
The
user is allowed to generate report on daily basis. Because of criticality of
the system for performance and requirement of 24/7, the reports are limited to
be generated for a day. The user can change date and generate the report for
that date. Hence, the user is advised to generate report daily and store in his
system.
API
interface is a site-to-site integration of website of tax payer with the EWB
system. API interface can be used by large tax payers, who needs to generate
more than 200 invoices / e-way bills per day. However, the tax payer should
meet the following criteria to use the API interface.
• His
invoicing system should be automated with IT solutions.
• He should
be ready to change his IT system to integrate with EWB system as per API
guidelines.
• He should
be generating at least 200 invoices/e-way bills per day.
• His
system should have SSL based domain name.
• His
system should have Static IP Address.
• He should
have pre-production system to test the API interface.
API
interface is a site-to-site integration of two systems. Using this, the tax
payer can link his IT system with EWB system to generate EWB directly from his
IT solution without keying in the EWB form. This reduces the duplicate data
entry and eliminates the data entry mistakes.
Presently
taxpayer generates invoices from his IT system and logs into EWB system and
enters e-way bill requests and generate e-way bills.
Here, the
tax payer has to make double entries – one for Invoice generation in his system
and second for e-way bill generation. If he integrates API interface with his
system to EWB system, he can avoid this. That is, he can avoid duplicate entry
of invoice details for e-way bill generation. He can save the manpower cost of
operator for this purpose. Secondly API interface will eliminate data entry
mistakes/errors being made by operator. It also saves time. Thirdly e-way bill
number can be stored by the tax payer system in his database with the
corresponding invoice.
EWB
system has an option to enter the masters of user – client master, supplier
master, transporter master and product master. If user creates these masters,
it will simplify the generation of e-way bill for him. That is, the system auto
populates the details like trade/legal name, GSTIN, address on typing few
character of client or supplier; HSN Code, tax rates etc., in case of product.
It also avoids data entry mistakes by operator while keying in the details.
Most
of the times, the tax payer or authorized person himself cannot operate and
generate EWBs. He will be dependent upon his staff or operator to do that. He
would not like to avoid sharing his user credentials to them. In some firms,
the business activities will be operational 24/7 and some firms will have
multiple branches. Under these circumstances, the main user can create
sub-users and assign the roles to them. He can assign generation of EWB or
rejection or report generation activities based on requirements.
This
facility helps him to monitor the activities done by sub-users. However, the main
user should ensure that whenever employee is transferred or resigned, the
sub-user account is frozen / blocked to avoid mis-utilisation.
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