National Informatics Centre (NIC) which maintains the GST E-Way Bill Portal has released a document on the proposed changes in the e-way bill portal. Some of the important changes being –
1. Auto Calculation of route distance based on Pin Codes
2. Blocking of generating multiple e-way bills on same document
3. Extension of validity for in-transit consignments
4. Composition dealers can not generate e-way bill for any interstate transactions (Law does not permit composition scheme dealers to make inter-state supplies)
The summary of changes have been incorporated in a tabular manner for easy understanding –
|SL. No.||Proposed Changes||Summary of proposed change|
|1||Auto calculation of route distance based on PIN code for generation of EWB||E-waybill system is being enabled to auto calculate the route distance for movement of goods, based on the Postal PIN codes of source and destination locations. In case the same is to be modified by the user, the modification in distance shall be limited to 10% more than the system displayed distance for entry.
Example: – if the system has displayed the distance between Place X and Y, based on the PIN Codes, as 600 KMs, then the user can modify the distance max up to 660KMs (600KMs + 60KMs).
In case, the source PIN and destination PIN are same, the user can enter up to a maximum of 100KMs only.
If the PIN CODE entered is incorrect/invalid, the system would alert the user as INVALID PIN CODE. However, he can continue entering the distance. Further, these e-waybills having INVALID PIN codes are flagged for review by the department.
|2||Blocking of generation of multiple E-Way Bills on one document||Once E-way Bill is generated with a document number (invoice/delivery challan/bill of supply/ BOE/ other document), then none of the parties – consignor, consignee or transporter – can generate the E-Way Bill with the same document number. One Invoice, One E-way Bill policy is followed. The change will come in the upcoming version.|
|3||Extension of E-Way Bill in case Consignment is in transit||Transporters had requested to allow facility for extension while the goods are in transit.
During the extension of the e-way bill, the user is prompted to answer whether the Consignment is in Transit or in Movement. On selection of In Transit, the address details of the transit place need to be provided. On selection of in Movement the system will prompt the user to enter the Place and Vehicle details from where the extension is required. In both these scenarios, the destination PIN CODE will be considered from the PART-A of the E-way Bill for calculation of distance for movement and validity date.
|4||Blocking of Interstate Transactions for Composition dealers||As per CGST Act 2017, the composition tax payers are not allowed to make Interstate transactions. If the supplier is a composition tax payer, generation of e-way bill for inter-state movement will not be allowed in the next version. In case of Composition tax payer, document type of Tax Invoice will not be enabled.|
About TaxMarvel: TaxMarvel is a Consulting firm focused on providing GST services to small and medium enterprises. We offer host of GST Services be it registration or compliance or consulting or litigation support. We make GST easy for businesses by bringing in technology and subject matter expertise. You can contact us at: email@example.com