What is CESS Non Advol?
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CESS Non Advol Amount & Other Charges
- For most of us, “CESS Non Advol” was/is still a new term introduced by e way bill portal. But it is widely used by all the taxpayers and/or transporters who generate e waybill on the e way bill portal for transportation of goods post 1st October 2018.
- Earlier in most of the cases, it was the transporter who used to make the documents for transportation. But after the implementation of e way bill and reverse charge mechanism under the GST regime, the onus to prepare the document for transportation (e way bill) has shifted on the person/taxpayer availing the transportation service. So, any change/enhancement in e way bill not only affects the transporter but most of the taxpayers availing the transportation service.
- The additional fields have been added for the “CESS Non Advol Amount” & “Others” have been introduced with effect from 1st October 2018.
- “Cess non-advol amount” means Non-advolerum which is fixed in terms of quantity and not based on a certain percentage of value. Such cess will b shown in this column.
- The amount for CESS Non Advol will not auto-populate as it depends upon the quantity and unit, and it is not standard/fixed like rate of taxes are.
- And for “Other Charges” is the amount which reflects/is written in the invoice as any other charges (if applied) or any discount (if provided).
- It is the amount which is to be entered manually to equate/match the ‘Total Invoice Value’ with the “Actual Invoice Value” for which the e-waybill is being generated.
- The new field has been marked with yellow colour in the picture below :
A few enhancements in the generation of the e-way bill on the e way bill portal were done in order to help the taxpayers and/or transporters to generate e waybill easily, quickly and without errors/avoid chances of errors and matching the values in the invoice and e-way bill. Addition of Cess Non Advol amount was one of the enhancement. Click here to read about the enhancements/changes in E-way bill applicable from 1st October 2018
Let’s discuss in detail about the standard rate enhancement:
With the new version of E-way bill, all the standard rate of tax i.e. CGST rate (%), SGST rate (%), IGST rate (%) and Cess (%) would auto-populate when you select the HSN code from the drop-down menu. Once the taxpayer selects the applicable tax rate (%), the amount of tax would auto-populate for all the applicable fields from CGST, SGST, IGST and Cess as applicable. A taxpayer has to select the applicable tax rate slab (in %) from the drop-down and based on this, the system calculates and auto-populates the CGST, SGST, IGST & CESS amount etc.
Note: The amount for CESS Non Advol will not auto-populate as it depends upon the quantity and unit, it needs to be manually entered.
What happens if there is a difference in actual invoice value compared to invoice value on EWB portal?
E waybill system does not allow you to proceed even if there is difference/variation of more than Rs. 2/- in total invoice value on e waybill portal( sum of assessable value, tax value and other values) compared to actual invoice value. This also makes it mandatory to add or less the difference based on non advol cess, other charges or discount given in the invoice in the “Cess Non-Advol” and “Other Charges” field.
In my view, the sole purpose of adding the filed “CESS Non Advol” and “Other charges” field in the e waybill system is to discourage the practice adopted by taxpayers of evading taxes in the name of other charges or discounts given. Government wants everything to come on account and wants to leave no scope for evasion of tax.
The author of the article is CA Ankita Khetan. If you have any queries concerning the above article. Please write to us either in the comments section below or email us on firstname.lastname@example.org.
Disclaimer: The views expressed in the above article is exclusive to the author. Anyone relying on it is expected to take adequate professional care before using/implementing the content of the article. The website/author will in no case be liable for any damages incurred by relying on the content without adequate consultation.
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- Click here to download the “Enhancements in E-Way Bill System from 1st October 2018” issued on e-way bill portal
- Click here to understand the process of moving consignment of one e-way bill in multiple vehicles from the transshipment place to reach the destination
- Click here to understand the process of issuing bulk e way bill issued on e way bill portal
- Click here FAQs on e-way bill system issued on e way bill portal