New enhancements in E-Way bill generation form to be rolled-out from October 1, 2018

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New enhancements in E-Way bill generation form to be rolled-out from October 1, 2018

The NIC has issued Frequently Asked Questions on improvements in E-Way Bill generation form. The changes made will be applicable with effect from 01st October 2018.

To understand the same let us first understand the meaning and relevance of E – Way Bill:-

  1. Meaning of E–Way Bill – As the name suggests it is an electronic-way bill issued on the E–Way Bill portal for the movement of goods. If a GST registered person wants to transfer goods of value exceeding INR 50,000.00, he needs to issue the bill through E–Way Bill portal or by SMS, Android App etc.
  • Relevance of E–Way Bill- E-Way Bill needs to be issued when there is a movement of goods in a vehicle/ conveyance of value more than INR 50,000 (either each Invoice or in the compilation of all Invoices in a vehicle/ Conveyance)
  1. Who should Generate an E-Way Bill – The E–Way Bill is to be generated by the following:-
  1. Registered Person 
  2. Unregistered Person 
  3. Transporter 

 

  1. Situations when E–Way Bill is not required to be issued – There are various situations when E–Way Bill is not required to be issued. Some illustrative cases are as follows:-
  1. The goods are transported through a Non–Motor Vehicle.
  2. Transportation of goods is under the supervision of Custom or under custom’s seal
  3. For the transportation of Cargo containers which are empty

 

  • Following Documents are required for issuance of E-Way Bill

  1. Invoice of Goods, Bill of Supply or the Challan of Goods.
  2. When goods are transported by road– Transporter ID or Vehicle number
  3. When goods are transported by rail, air, or ship– Transporter ID, Transport document number, and date on the document

Above mentioned points are the general know-how of the E-way bill. There have been amendments that keep happening with time to improve the proceedings. Following improvements has been made recently for the E-way bill Generation:-

  1. Upon selection of Type of Supply and its sub-type only relevant/ related Document Type will be displayed in the drop-down list.
  2. The name of state will be auto-populated depending upon the PIN Code entered in consignee and consignor address column.
  3. Once the type of transaction is selected i.e. Intra – State or Inter-State the standard tax rates shall be provided in the drop-down list for selection
  4. There is an addition of fields for “CESS Non-Advol Amount” & “Other Value” to fill CESS Non-Advol amount and any other charges (+/-) as mentioned in the invoice.
  5. An alert is sent to the issuer vide SMS for the E – Way Bill issued whose value of goods exceeds INR 10.00 Cr.
  6. If Part–A Slip needs to be issued then for that purpose ID of transporter has been made compulsory.

 

2018-10-27T09:15:23+00:00