What are the latest changes in the e-way bill?

what are the latest changes in the e-way bill?
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What are the latest changes in the e-way bill?

E way Bill Portal Updates – April 2021

If the latest news which intends to integrate the e-way bill system with FASTag (NHAI’s FASTag mechanism) in near future is to be believed true, tax evaders are going to have a tough time as tax evasion will become almost impossible. The evaders take the advantage of any possible loophole in the provisions of the GST Act and Rules to evade tax by issuing fake invoices, duplicate e-way bills, trading on a cash basis, etc. etc.

A few enhancements were done in the e-way bill system were done a month back which were made effective from 1st October 2018. (Click here to see the enhancements made).

Another set of enhancement/improvements in the E-way Bill under GST has been published by National Informatics Centre ( E-way Bill Project ) which will be applicable from 16th November 2018.

Latest changes in the e-way bill

How duplicate generation of e-way bills will be checked/tracked?

Only one e-way bill can be generated on one particular invoice number issued by a consignor/supplier.

The E-way bill system is being amended to keep a check on evasion of tax by way of duplicate generation of the e-way bill. The following checkpoints will be used by the system to track whether duplicate e-way bills are being generated:-

  • Document number (Invoice Number)
  • Document Type (Tax Invoice/Debit note etc)
  • Consignor GSTIN

If for a particular invoice an e-way bill has been generated by a consignor then neither the transporter nor the consignee will be allowed to generate another e-way bill for the same invoice number of that consignor/supplier.

But if the e-way bill has been generated by the transporter or consignee then upon generation of another e-way bill on the same invoice by any other party (i.e. consignor, transporter or consignee), the system will ALERT about the e-way bill already generated but will allow continuing further if so desired.

 

Is it allowed to move a consignment in batches?

Yes, big consignment mostly is cases on import/export are moved in batches from supplier to recipient.

Such a big consignment may have only one ‘Tax Invoice’ or ‘Bill of Entry’ but cannot be moved in one go from supplier to recipient due to any reason. The same can be moved in CKD/SKD/Lots using a ‘Delivery Challan’ along with a copy of the ‘Tax Invoice’ or ‘Bill of Entry’ as prescribed in Rule 55(5) of CGST Rules,2017. The last batch from the consignment has to be moved using a ‘Delivery Challan’ along with the original ‘Tax Invoice’ or ‘Bill of Entry’.

Note: CKD – completely knocked down and SKD – semi-knocked down

 

Who will be the “Bill to/Bill from” party in case of import/export consignment?

“Bill to/Bill from” party required for generating the e-way bill will be

  • In the case of Export – “Bill to” party will be either an unregistered person or GSTIN of SEZ unit with the state as ‘Other Country’.
  • In the case of Import –  “Bill from” party will be either an unregistered person or GSTIN of SEZ unit with the state as ‘Other Country’.

 

What will be the address and PIN code in case of import/export consignment?

Address and PIN code required for generating the e-way bill will be

  • In the case of Export – The shipping address and PIN code will be of the location of the airport/shipping yard/border check post from where the consignment is moving out from the country.
  • In the case of Import – Dispatching address and PIN code will be of the location of the airport/shipping yard/border check post from where the consignment has entered the country.

E-way Bill for Over Dimensional Cargo

Explain the different type of  ‘Bill To – Ship To’transactions?

The type of transaction depends upon the number of parties involved in the billing and movement of the goods. So, the one who is generating the e way bill needs to be very cautious about filling up details in ‘Bill To – Ship To’ tabs. There are four possible types of ‘Bill To – Ship To’ transactions depending upon billing address/shipping address/dispatching address.

Type of Transaction

Parties involved Movement of goods

What’s common in all types of transactions?

Regular

Two

Consignor to consignee Billing between consignor to consignee.

 

Movement by the consignor.

 

Movement on the direction or request of the consignee.

Bill To – Ship To

Three

Consignor to the third party
Bill From – Dispatch From

Three

From the third party to the consignee
Combination of both

Four

From the third party to the fourth party

 

What is the change in the bulk generation tool of the e-way bill?

New columns have been added to the bulk generation tool of the e-way bill, which is made effective from 16th November 2018. Click here to download the EWB_attributes for bulk generation tool of e-way bill effective from 16th November 2018.



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About CA Ankita Khetan 169 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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