24 Jan 2019Posted By: Mudit Handa


No E-way bill generation without regular GST return filing

Everyone knows that an E-way bill is needed to be generated from the E-way bill portal for movement of the consignment of value exceeding ₹50,000. Key details such as GSTIN, the value of consignment and invoice number as well as the transporter details such as details of the vehicle are to be provided for E-way bill generation.

  • The GST department had recently made certain amendments in the E-way Bill generation system that were implemented by all suppliers or vendors having GST registration.
  • Most of them were related to the duplication of E-way Bills and treatment of goods in case of export-import.

With a view to enforcing compliance among businesses in relation with regular GST return filing, the finance ministry has now restricted e-way bill generation for transporting consignment in case the supplier has not filed GST returns for 2 consecutive months.

 

#1. Why has government debarred e-way bill generation without GST return filing?

According to the finance ministry of India, this decision effectively implies that henceforth businesses who have not done GST return filing for past 2 months will not be able to create the e-way bill. Hence, they will not be able to transport goods at all unless they duly file their GST returns.

This will indeed induce responsibility among traders having a GST registration towards regular GST return filing procedure.

 

#2. How much is the non-compliance among the traders?

The GST department has stated that certain taxpayers still fail to duly file GST returns.

  • The authority has not been able to increase the compliance rate significantly since GST regime began in July 2017.
  • Nearly 30% of eligible merchants still fail to furnish the summary return GSTR-3B until the deadline, which is the 20th of every month.
  • To quote an instance, there are 98.4 lakh eligible taxpayers, out of which nearly 29% had not done GST return filing for November 2018 by the end of December 2018.
  • Similarly, in the case of composition scheme, there are 18 lakh eligible taxpayers who were supposed to file quarterly returns GSTR-4. Out of these, over 25% taxpayers had not filed GSTR-4 for July-September quarter till December 27, 2018.
  • However, after the 32nd GST council meeting, composition taxpayers are required to file only annual GST return GSTR-9A and not quarterly returns.

Hence, a strict was needed to check this non-compliance. Therefore, the government has now barred e-way bill generation if the supplier has not filed GST returns for 2 consecutive months.

If you need any guidance on GST registration, or GST return filing procedure feel free to contact our business advisor at 8881-069-069.

Now you can also Download E-Startup Mobile App and Never miss the latest updates relating to your business.

Give a Reply

E-startupIndia Mobile App

Get latest update in your
pocket!

Download our free Android App and get realtime update on your order status.
Easily connect with our professionals handling your order over chat & mobile.
Never miss business compliances due date with advance notifications.

Get E-startupIndia in your mobile

Why choose E-startup India

e-startupindia member of CII

E-startupindia is a Proudly Member of Confederation of Indian Industry.The CII is a premier business association in India which works to create an environment conducive to the growth of business industry.

e-startupindia certified #Etstartupindia

E-Startup India is duly certified under GOI's Startup India scheme and is renowned for our tech-driven solutions for business & legal services requirements for MSMEs.

e-startupindia  ZOHO Alliance Partner

E-startupindia is an affiliate alliance partner of ZOHO. Zoho Corp is famously known as an operating system of the business. It facilitates solutions to all the business problems in today's digital era.

e-startupindia Google Partner

E-Startup India is a Google Partner, which implies we are rigorously involved in assisting SME businesses to market their presence in the digital world.

IN THE MEDIA

  • e-startupindia South Asia's Leading Multimedia News Agency
  • Business Standard
  • e-startupindia Outlook
  • e-startupindia Htmedia
  • e-startupindia Yahoo News
  • e-startupindia New Delhi Times
  • e-startupindia India.com
  • e-startupindia IBTN9
  • CONNECT WITH US