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GSTnagar: GST - GSTR - 2, 2A, 3B

GSTnagar: GST - GSTR - 2, 2A, 3B:           आपके  BUYER  ने अगर आपके GOODS का SALE          किया इसका मतलब  कि उसके PURCHASE                          का कोई INVOIC...

GST - CHANGES IN GST REGISTRATION

1. Who can update GST registration details?

A business can update or correct its GST registration details when:

The application is being processed and

The business is already registered under GST (application is already processed)

 2. What are details that can be changed or updated?

A business owner can apply for change(s) of the following items:

Name of business*

Address of the principal place of business

An additional place of business

Addition, deletion or retirement of partners or directors, Managing Committee, CEO i.e., people who are responsible for day to day affairs of the business*

Mobile number or e-mail address of the authorized signatory**

*Points (1 & 4) – Any change(s) done in one state will be reflected across all the states

**Point (5) – The change(s) can be made by simply submitting the FORM GST REG-14 and verifying online through the Common Portal.

3. What about changes other than the above-mentioned?

Change(s) other than the above-mentioned (Points 1-5) will be amended immediately on submitting FORM GST REG- 14 on the Common Portal.

No verification by a GST officer will be conducted.

4. Can the PAN (Permanent Account Number) be changed or updated?

No. If there is any mistake in the PAN number, the applicant will have no other choice except to file for a fresh registration using FORM GST REG-01.

This is because GSTIN number is based on the PAN.

5. What is the process of changing or updating the GST registration details?

The process has been detailed out below:  

For changes in the above-mentioned items (1-4), follow these steps:

Step 1: 

Submit FORM GST REG-14 along with required documents.

Step 2.A:

The GST officer will verify and approve within 15 days in FORM GST REG-15. The change will take effect from the date of occurrence of the event.

OR

Step 2.B: 

If the Officer is not satisfied with the documents then he/she can serve a show cause notice in FORM GST REG-03.

Step 2.B.1: 

The applicant must reply in FORM GST REG-04 within 7 days.

Step 2.B.2: 

If the Officer is not satisfied with the reply, he/she can reject the application and pass an order in FORM GST REG -05.

If the GST Officer does not to take any more action then it is assumed that the information has been changed.

GST - LATEST

GST - LATEST

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: