GST - E-WAY BILL SYSTEM TIPS

• E-way bill system web-site address is http://ewaybill.nic.in
• Please see the help desk contact details on this portal for your state and contact them in case of any difficulty.
• The tax payer, that is, GSTIN holder, has to register in the e-way bill system and generate his/her username and password to use the e-way bill system.
• The unregistered transporter, that is, the transporter not having GSTIN, can enrol by providing their PAN details, Aadhar details and generate his/her username and password to use the eway bill system

• Please don’t share your username and password with anybody so as to avoid mis-utilisation of your account and generation of e-way bills without your knowledge.
• Help desks or offices of GST and E-way bill will never requests you for the username and password through phone or e-mail or SMS.
• Please watch the dash board on the main menu of e-way bill system for the various activities on the e-way bill system on your GSTIN during last 3 days. It also shows the e-way bills generated by your supplier or recipient on your GSTIN and your e-way bills rejected by your recipient or supplier.
• Please watch out the pop-up alerts whenever you are generating the e-way bills and take appropriate action, if required.
• Please see the SMS alert sent to your registered mobile number every day about the activities carried out on your GSTIN in the e-way bill system and take appropriate action, in case of abnormalities in the figure, by checking details on the e-way bill site.
• For quick and easy generation of e-way bills, the tax payer can create his/her masters of customers, suppliers, products and transporters. One time creation of these details, help him to pull these data easily while generating the e-way bills without typing GSTIN, Name and addresses of the supplier or customer and product details like HSN code and tax rates.
• Before going to generate the e-way bill, please ensure that you have the proper document related to the goods in hand. This avoids the mistakes in generation of e-way bill.
• Please ensure that the Part-B or the vehicle details are updated as and when it is changed for movement of that e-way bill or consignment.
• If you are only moving the goods without the help of any transporters, then you can enter your GSTIN as the transporter id so that you can update the PART-B later.
• Please ensure that the consignment reaches the destination before the validity period expires.
• Please Visit ‘Reject’ option every day to see the e-way bills generated by the other parties on your GSTIN. If any of these e-way bills or consignment does not belong to you, reject them so that it will not be accounted on your name in the system.
• If you are carrying the multiple e-way bills in one vehicle, then generate One Consolidated e-way bill for all these e-way bills so that it becomes handy to carry by the driver of the vehicle.                                                  Please ensure that MIS reports are watched and downloaded on regular basis as the e-way bill system will not provide the e-way bills older than 15 days for the taxpayers.                                                      • If you have updated your business address and contact details on the GST Common Portal, please use the ‘From GST Common Portal’ in ‘Update’ option to pull these details to the e-way bill system.                      • If the tax payer is transporter, then he/she can go to the ‘as transporter’ in ‘Update’ option and update his/her status as transporter so that the system can enable him/her to enter supplier and recipient details for generation of the e-way bills. Otherwise, the system limits to generate the e-way bill for his purpose.                                                                            • If the tax payer wants to use the SMS based e-way bill generation facility, then he can go to the ‘For SMS’ in ‘Registration’ option and register the username or sub-username, who has to be assigned this job so that user is enabled to generate the e-way bills through SMS. Please read the User Manual of SMS system for more details.

• If the tax payer wants to use the mobile app based e-way bill generation facility, then he can go to the ‘For Mobile App’ in ‘Registration’ option and register the username or sub-username, who has to be assigned this job, along with the IMEI number of the mobile, so that user is enabled to generate the e-way bills through APP. Please read the User Manual of Mobile App System for more details.
• If the taxpayer has automated his invoice generation and has all the invoice related information on the system, then he can use the offline tool, bulk generation facility. Using this tool, he can cut and paste the multiple invoices related information, for which the e-way bills need to be generated, as per the format given in the tool and prepare the JSON file using the tool. Later upload into the e-way bill portal and generate in one go the e-way bills for all these invoices. Please read the Bulk generation User Manual for more details.
• If you are the tax payer, who is generating more than 1000 invoices per day, then you can register ‘For API’ in ‘Registration’ option and do the site-to-site integration using API interface of the e-way bill system for auto-generation of e-way bills.
• If the tax payer is running his business round the clock or has multiple branches, then he can create the sub users and assign the roles to them on the e-way bill system. Using these sub-user accounts, his staff or branches can generate e-way bills and the system records these details with their account names so that later tax payer can view.
• If your conveyance is detained unnecessary for more than half an hour by the department officer, you can raise the grievance using the detention report.

जीएसटी – ई-वे बिल

GST - E-WAY BILL AND LATEST

GST – SHOW CAUSE NOTICE

GST Department of states have started sending notices to dealers who have opted for GST Composition Scheme for failure to mention “Composition taxable person” on every notice or Sign Board displayed at a prominent place of their principal place of business and at every additional place of their business. We come across one such notice issued by GST department of Punjab. Extract of Such notice is as follows :-

To,

M/s The …………..

New ……. Jalandhar

Jalandhar- GSTIN ……

Subject: Show cause notice for penal action under section 125 of the Punjab GST Act, 2017, for failure to display Sign Board.

Notice

Whereas you are a registered person under section 10 of the Punjab Goods & Service Tax Act, 2017. As per rule 5 (1) (f) of the Punjab Goods & Service Tax Rules, 2017. you should have to mention the words “Composition taxable Person, not eligible to collect tax on supplies” at the top of bill of supply issued by you and as per rule 5 (1) (g) of the Punjab Goods & Service Tax Rules, 2017, you should have to mention “Composition taxable person’ on every notice or Sign Board displayed at a prominent place at your principal place of business and at every additional place of business.

But as per rules (mentioned above) you: –

1. have not mention the words ‘Composition taxable Person, not eligible to collect tax on supplies” at the top of bill of supply,

2. have not mention “Composition taxable person” on Sign Board displayed at a prominent place at your principal place.

Thus you have contravened the provisions of said rule (s). Therefore, you are directed as to why penalty under section 125 of the Punjab GST Act, 2017. be not imposed. For the above purpose, you are directed to appear in person or through authorized representative.

GST - E-WAY BILL

DIFFICULTIES

1.    Strong end to end technology infrastructure to generate e-way bills still lacking.

2.    The e-way bill system has been rolled out in 10 states. The e-way bill

has to be generated every time worth more than Rs.50000 and beyond a distance of 10 k.m. At the end of each month, companies have to upload all the e-way bills on the GST network. However, many companies do not have a way to track all their shipments on a single technology platform.  Also, since the e-way bill has to be generated for every shipment beyond 10 k.m., companies need to measure in real time the distance between the pickup and delivery points. That may lead companies to miss generating e-way bills, resulting in undue check and blockages while the shipments are en-route.  Also nobody knows who is authorized to check a consignment and who is not. This is one area where regulations are not very clear.

Another key question is what mechanisms will be used to check the value of the shipments.   Additional capital need to invest in technology infrastructure.

GST - LATEST CHANGES IN RATES

RECOMMENDATIONS FOR CHANGES IN GST/IGST RATE AND

CLARIFICATIONS IN RESPECT OF GST RATE ON CERTAIN GOODS

 [As per discussions in the 25^thGST Council Meeting held on 18^thJanuary, 2018]

 These decisions of the GST Council are being communicated for general information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.    It is proposed to issue notification giving effect to the recommendations of the Council on 25^th January, 2018 to be effective from 00 HRS on 25^th January, 2018  

GST - LATEST POLICY CHANGES

Recommendations made during the 25^th meeting of the GST Council held in New Delhi on 18^th January, 2018

Policy Changes                                                                                                                              The following recommendations have been made by the GST Council in its 25^th meeting held today at New Delhi:                                      

1.     The late fee payable by any registered person for failure to furnish                                    FORM GSTR-1 (supply details), FORM GSTR-5 (Non-resident taxable person) or FORM GSTR-5A (OIDAR) is being reduced to fifty rupees per day and shall be twenty rupees per day for NIL filers. The late fee payable for failure to furnish FORM GSTR-6 (Input Service Distributor) shall be fifty rupees per day. 

2.     Taxable persons who have obtained voluntary registration will now be permitted to apply for cancellation of registration even before the expiry of one year from the effective date of registration. 

3.     For migrated taxpayers, the last date for filing FORM GST REG-29 for cancellation of registration is being extended by further three months till 31^st March, 2018. 

4.     The facility for generation, modification and cancellation of e-way bills is being provided on trial basis on the portal ewaybill.nic.in. Once fully operational, the e-way bill system will start functioning on the portal ewaybillgst.gov.in

5.     Certain modifications are being made to the e-way bill rules which are to be notified nationwide for inter-State movement with effect from 01.02.2018 and for intra-State movement with effect from a date to be announced separately by each State but not later than 01.06.2018.

6.     The report and recommendations submitted by the Committee on Handicrafts were also accepted by the GST Council.