New Delhi: Alert! GST registered businessmen. The E-way bill system is undergoing major changes.
With these new changes arrangements have been made in the E-Way bill (EWB) system, so that route distance will be calculated automatically based on PIN code generation. These distances will be decided by postal postal code. After the new rules are in places, generation of multiple E-Way bills on one invoice will be blocked.
Take a look at all the upcoming changes in the E-way bill system:
1. Auto calculation of route distance based on PIN code for generation of EWB:
Now, E-waybill system is being enabled to auto calculate the route distance for movement of goods, based on the Postal PIN codes of the source and destination locations. Now, the e-waybill system will calculate and display the actual distance between the supplier and recipient addresses. The user is allowed to enter the actual distance as per his movement of goods. However, it will be limited to 10% more than the displayed distance for entry.
For example, if the system has displayed the distance between Place A and B, based on the PIN codes, as 655 Ks, then the user can enter the actual distance up to 720 Km (655 Km + 65 Km). In case, the source PIN and destination PIN are same, the user can enter up to a maximum of 100 Km only. If the PIN entered is incorrect, 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.
Route distance calculation between source and destination uses the data from various electronic sources. This data employs various attributes such as road class, the direction of travel, average speed, traffic data etc. These attributes are picked up from traffic that is on National highways, state highways, expressways, district highways as well as main roads inside the cities. A proprietary logic is then used for approximating the distance between two postal pin codes. The distance thus derived is then provided as the motorable distance at that point of time.
2. Blocking of generation of multiple E-Way Bills on one Invoice/document:
Based on the representation received by the transporters, the government has decided to not allow generation of multiple e-way bills based on one invoice, by any party – consignor, consignee and transporter. Once an E-way Bill is generated with an invoice number, then none of the parties - consignor, consignee or transporter - can generate the E-Way Bill with the same invoice number. One Invoice, One E-way Bill policy is followed. The change will come in the next version.
3. Extension of E-Way Bill in case Consignment is in Transit:
The transporters had represented to incorporate the provision to extend the E-way Bill, when the goods are in transit. The transit means the goods could be on road or in the warehouse. This facility is being incorporated in the next version for the extension of E-way Bill. 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 E-Way Bill System to enter the Place and Vehicle details from where the extension is required. In both these scenarios, the destination PIN 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 the GST Act, the composition taxpayers are not supposed to do Interstate transactions. Hence the next version will not allow generation of the E-Way bill for inter-state movement if the supplier is a composition taxpayer. Also, the supplies of composition taxpayers will not be allowed to enter any of the taxes under CGST or SGST for intrastate transactions. In case of a Composition taxpayer, document type of Tax Invoice will not be enabled.
Published On : 27-03-2019
Source : Timesnow News
