What are the 6 Changes made in E-way Bill Generation System?
As the nation is heading towards a fast-track mechanism for inter and intrastate consignment of goods through the E-way Bill system, traders are coming across certain glitches at various stages of goods transit. These technical glitches are related to the E-way Bill generation, the validity of the E-way Bill and GST invoicing procedure.
In a bid to rule out all such unnecessary hindrances and to rule out the technical holdups, the GST department has recently introduced certain amendments in the E-way Bill system that are to be implemented by the suppliers/vendors having GST registration.
Most of these amendments are related to the replication of E-way Bills and treatment of supplies in case of export-import trade.
This article will elaborate in detail all the key amendments made in the E-way Bill system.
#1. What amendment has been made for Checking of duplicate E-way Bills?
One of the most common issues, most of the traders have been complaining about is the generation of the multiple E-waybills based on the same GST invoice number.
- By default, the E-way bill portal does not support the consignor/supplier to create duplicate e-way bills based on a single GST invoice. For this, the system traces the duplicate e-way bill based on the GSTIN of consignor who has GST registration, type of document and the document number.
- This implies that if the consignor (supplier) has generated one E-way bill on a particular GST invoice, then he will not be allowed to generate another E-way bill on the same GST invoice number.
- Now, even the transporter or consignee can’t generate the e-way bill on the same invoice number of that consignor, if already one has been created by the consignor himself.
- Similarly, if the transporter or consignee have made an e-way bill on the consignor's invoice, then the other party (transporter or consignee) attempts to generate another e-way bill, the portal will give an alert that "There is already one e-way bill against the given GST invoice number".
#2. How will the Export/Import consignments be treated under E-way bill?
The department has made certain amendments as regards treatment of CKD, SKD and Lots for transportation of Export/Import consignment.
- The CKD, SKD, and Lots supply can be used for transportation of the large consignment in batches. When either the "GST Invoice" or the "Bill of Entry" has been made by the exporter having the unique Import-Export code, but the goods are transported in batches (lots) from consignor to consignee with a "Delivery Challan", then this option can be used.
- Here, the batch will have a "Delivery Challan" along with a copy of the "GST Invoice" or the "Bill of Entry" while moving. The last batch will have the "Delivery Challan" along with original "GST Invoice" or "Bill of Entry".
- Some exports or imports that will be in large consignment and may not be moved from consignor to consignee in one round. In such a case, the CKD/SKD/Lots supply can be used for this.
#3. What will be the Shipping address in case of export?
In case of CKD/SKD/Lots of Export consignment, the "Bill To" Party will be URP (indicating Unregistered Person) or GSTIN of SEZ Unit with state mentioned as "Other Country". The shipping address and PIN code will be that of the location, which in this case will be the airport, shipping yard or the border check post from where the consignment is leaving India.
#4. What will be the Dispatching address in case of import?
In case of CKD/SKD/Lots of Import consignment, the "Bill From" Party will be URP or GSTIN of SEZ Unit with state mentioned as "Other Country". The dispatching address and PIN code will be of the location, i.e. the airport, shipping yard or the border check post from where the consignment has entered India.
#5. What amendments have been made as regards "Bill To - Ship To" transactions?
The "Bill To - Ship To" transactions have now been divided into 4 kinds. Each of them depends upon the number of parties involved in the GST invoicing and movement of the goods.
These transactions are given as below-
- Regular: In a regular transaction, Billing and goods transport occur between 2 parties - consignor and consignee. Hence, the Billing and goods movement from consignor to consignee takes place directly.
- Bill To - Ship To: In this type of transaction, 3 parties are involved, the third party being the transporter. Now, GST invoicing takes places between consignor and consignee, but the goods are transported from consignor to the third party (transporter) who receives supplies on consignee’s behalf.
- Bill From - Dispatch From: In this type of transaction, again 3 parties are involved. Billing is done between consignor and consignee, but goods are moved by the consignor from the transporter to the consignee.
- Combination of both: This involves the combination of aforesaid 2 transactions and includes 4 parties. GST Invoicing takes places between consignor and consignee, but the goods are moved by the consignor from the 3rd party (transporter) to the 4th party, who receives supplies on consignee’s behalf.
#6. What Changes have been made in the Bulk Generation Tool?
As per the amendment additional columns have now been added under the Bulk E-waybill Generation Tool.
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