The GST department has so far made a large number of amendments in the E-Way Bill system in order to rule out every single unwanted hindrance and to simplify the procedure of E-Way Bill generation. Recently, 6 new changes were implemented in the E-Way Bill entry for the convenience of the vendors having GST registration.
Those amendments were made to keep away from the duplication of E-way Bills and for the treatment of the supplies in case of export-import trade.
Once more, the GST specialist is going to make 4 new amendments in the E-way Bill Portal.
It has announced that the expected changes in the E-way Bill (EWB) System will be related to-
Programmed figuring of the route distance, which will be based on the POSTAL INDEX NUMBER (PIN) code for E-Way Bill generation.
Obstructing of multiple E-Way Bills generation with one Invoice, which means duplicate E-Way Bills generation.
Blocking Interstate Transactions by dealers having GST registration in Composition scheme
Extension of the legitimacy of E-Way Bill in case of Consignment in Transit.
Here we will talk about them in detail.
#1. What method will be followed for Auto calculation of route distance?
The E-Way Bill system is being modified to compute naturally the real distance between the source and destination of the goods in travel.
The auto-figuring of the distance will be based on the POSTAL INDEX NUMBER (PIN) codes of the place of cause and destination of the supplies. This means the E-Way Bill system will presently calculate and show the real distance between the addresses of the distributor and consignee having GST registration.
Under the new system, the supplier will be allowed to quote genuine distance based on the transportation of his goods.
However, he can enter the genuine distance most extreme 10% more than the distance displayed by the E-Way Bill system. For instance, the E-Way Bill system has demonstrated the distance between A and B, based on their POSTAL INDEX NUMBER (PIN) codes, as 300km. Presently, the supplier having GST registration can enter the genuine distance up to 330km (300 + 30)km.
In the event that the POSTAL INDEX NUMBER (PIN) code of the starting point and destination of supplies are the just the same, the supplier will be able to enter most extreme route distance of up to 100km.
On the off chance that the POSTAL INDEX NUMBER (PIN) code entered in the e-way bill is discovered incorrect, the E-Way Bill system would give the notice as "INVALID PIN CODE". In such a case, the user can re-enter the distance. Very important to note, E-Way Bills having INVALID PIN codes will be blocked by the E-way bill system for further review by the GST department.
The computation of the absolute route distance between starting point and destination will be performed from different electronic sources.
This includes different aspects, for example, the category of the roads, the entire course of the route, the average speed of the transporting vehicle, traffic-information, etc.
Such information is gathered from the traffic on the National highways, state highways, expressways, area highways and local streets of the city.
The distance between 2 POSTAL INDEX NUMBER (PIN) codes will be then estimated with a consistent method. This will be finally put on view on the e-waybill portal as the motorable distance at that point of time.
#2. How the government will stop duplicate E-Way Bill generation?
Seeing the problem of multiple E-Way Bill generation through one single invoice, the government has now decided not to permit the generation of multiple e-way bills based on one invoice.
The government will presently pursue the "One Invoice, One E-way Bill" strategy.
Henceforth, once the E-way Bill has been generated with an invoice number, then none of the 3 parties – the sender, recipient or the transporter will be able to generate another E-Way Bill with the same GST invoice number.
#3. What will be the method to extend E-Way Bill if Consignment is in Transit?
It has been noticed that transportation of goods takes more time than expected. The transporters have expressed their concerns regarding including an arrangement to extend the E-way Bill legitimacy if the goods are in travel:
Very significantly, here 'goods in travel' means that goods could be on the journey or might be placed at the Warehouse. This new option will be launched in the forthcoming E-waybill edition.
However, while the extension of E-Way Bill, the user should answer whether his shipment is 'in Transit' or 'in Movement'.
In case of supplies are in Transit, the address of the destination must be also given. In the case of goods in Movement current place and vehicle details will be provided, from where the E-Way Bill has to be extended. Whether it be any of the 2 cases, the POSTAL INDEX NUMBER (PIN) of the destination will be auto-populated from the A Part of the E-way Bill.
Thereafter, the Route distance will be calculated and on that idea, the validity of the E-way Bill will be postponed.
#4. Why and How will Interstate Transactions of Composition dealers be blocked?
The taxpayers having GST registration in composition scheme are not required to complete Interstate outward supplies as per the arrangements of section 10(2)(c) of CGST Act 2017.
Henceforth, the composition taxpayers from now onwards are not allowed to generate of the e-way bill for interstate movement in the next version.
Besides, the supplies of composition dealers will not be subject to enter any sum under CGST or SGST head, for the intrastate exchange.
The dealers having GST registration under the composition scheme are not allowed to issue GST invoice. They are just permitted to issue the Bill of Supply. Hence, in the case of the Composition taxpayer, Tax Invoice in document type will be disabled from now.
These are the 4 major amendments that will be done soon to the E-Way Bill Portal.
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