GSTR-1 and GSTR-3B filed status verification by Recipient in India

GST RETURN FILED BY SUPPLIER CONFIRMATION BY THE RECIPIENT

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017.

So far the suppliers can file their GST returns like GSTR-3B or GSTR-1 etc., in GST Portal from July 2017.

While a supplier enters in the Return Dashboard and enters relevant month and press Search Button the Tables showing the Details of outward Supplies of goods or services and Monthly Returns GSTR-3B will display the Status (Submitted/Filed) and Auto Drafted Details (For view only) GSTR-2A (View/Download) will be visible.

All purchases made by the GSTIN holder may not be available   in GSTR-2A.  For that there may be two reasons:

a. The supplier may not entered the supply details of the recipient or

b.The supplier has not filed his GSTR-1 return in the GST Portal.

If the supplier has not filed his GSTR-1 return the purchase details may not be visible in GSTR-2A and in such cases the recipient has to verify whether his supplier has submitted his GSTR-1 return or not.   So far this facility is not available in the GST Portal.  Now the facility is made available in the GST portal with effect from 23.2.2018.

A new functionality is available to ascertain whether the supplier has filed his GSTR-1/GSTR-3B return or not and the recipient can verify the details by following the method.

1.  Login in the GST Portal.

2.  Press Search Taxpayer

3.  Press Search GSTIN/UIN

4.  Now enter the GSTIN/UIN of the Taxpayer and the CAPTCHA and press Search.

5.  Now the following details will be visible:

·       GSTIN/UIN

·       Legal Name of Business

·       Centre Jurisdiction

·       State Jurisdiction

·       Date of registration

·       Constitution of Business

·       Taxpayer Type

·       GSTIN/UIN Status

·       Date of Cancellation

·       Nature of Business Activities

·       Search Result based on GSTIN/UIN (…….) with the following details:

ü Return Type

ü Financial Year

ü Tax Period

ü Date of Filing

ü Status

After verification of the above details, the recipient can take necessary steps needed to avail Input Tax Credit by contacting the supplier if there are any non filing of returns or any supply of goods or services omissions.

E-Way Bill Generation in GST e-Way Bill Portal in India - Step by Step Guidelines

E-WAY BILL ONLINE GENERATION STEP BY STEP GUIDELINES

The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.

In the earlier tax regime movement of goods from one place to another were made through a bill of sale or delivery note or way bill or any other documents prescribed by the respective State Governments.  But there are some practical difficulties such as some states need their state’s prescribed type of documents and the transporters have to prepare the same before reaching the border check posts.  After introduction of GST in India all check posts were abolished with effect from 1.7.2017.

In the GST regime, instead of bill of sale or delivery note or way bills, a new document called Electronic Way Bill i.e. e-Way Bill is prescribed which is to be generated online in the GST e-Way Bill Portal for movement of goods from one place to another and such e-Way Bill comes into force with effect from 1^st February 2018 for inter-State transactions and for the transactions within the State at a later date to be prescribed by the respective State Governments.

The Goods and Services Tax Act 2017 introduced with the slogan “One Nation. One Tax. One Market”.

Now the e-Way bill is introduced with the slogan “One Nation. One e-Way Bill”.  Thus it is clear that one e-Way Bill is enough for movement of goods throughout the country.

Electronic Way Bill is now introduced with effect from 1.2.2018 in India and for the purpose of generation of electronic way bill the Government has launched a portal with effect from 16.1.2018 and notified www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic portal for furnishing electronic way bill. The GST e-Way Bill portal may be logged in by entering the above address www.ewaybillgst.gov.in or by clicking the link e-Way Bill System available in the Menu Bar of GST Common Portal.

Under Section 68 of the Goods and Services Tax Act, 2017 read with rule 138 of the rules framed thereunder, every registered person who causes movement of goods or consignment value exceeding fifty thousand rupees (i) in relation to supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall furnish information prior to commencement of movement of goods and generate e-way bill electronically in GST E-Way Bill Portal.

The following 154 goods mentioned in the annexure were exempted from generation e-way bill in the GST portal.

ANNEXURE

[(See rule 138 (14)]

S. No.	Chapter   or Heading or Sub-heading or  Tariff item	Description  of Goods
(1)	(2)	(3)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.	0106	Other live animal such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh and chilled.
8.	0202	Meat of bovine animals frozen [other than frozen and put up in unit container]
9.	0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10.	0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11.	0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.	0206	Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.	0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.	0208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.	0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than  put  up in  unit containers
18.	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.	0304	Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22.	0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23.	0307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25.	0401	Fresh milk and pasteurised milk, including separated milk, milk and cream,   not   concentrated   nor   containing   added   sugar   or   other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.	0403	Curd; Lassi; Butter milk
27.	0406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.	0407	Birds' eggs, in shell, fresh, preserved or cooked
29.	0409	Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name
30.	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
31.	0506	All goods i.e.  Bones  and  horn-cores,  unworked,  defatted,  simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.	0511	Semen including frozen semen
34.	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.	0701	Potatoes, fresh or chilled.
36.	0702	Tomatoes, fresh or chilled.
37.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.	0704	Cabbages,  cauliflowers, kohlrabi, kale  and  similar  edible brassicas, fresh or chilled.
39.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.	0707	Cucumbers and gherkins, fresh or chilled.
42.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.	0709	Other vegetables, fresh or chilled.
44.	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
46.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.	0803	Bananas, including plantains, fresh or dried
51.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.	0805	Citrus  fruit,  such as  Oranges,  Mandarins  (including  tangerines  and satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.	0806	Grapes, fresh
54.	0807	Melons (including watermelons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58.	0814	Peel of citrus fruit or melons (including watermelons), fresh.
59.	9	All goods of seed quality
60.	0901	Coffee beans, not roasted
61.	0902	Unprocessed green leaves of tea
62.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.	0910 11 10	Fresh ginger, other than in processed form
64.	0910 30 10	Fresh turmeric, other than in processed form
65.	1001	Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]
66.	1002	Rye [other than those put up in unit container and bearing a registered brand name]
67.	1003	Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
68.	1004	Oats [other than those put up in unit container and bearing a registered brand name]
69.	1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.	1006	Rice [other than those put up in unit container and bearing a registered brand name]
71.	1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.	1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.	1103	Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]
76.	1104	Cereal grains hulled
77.	1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.	1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79.	12	All goods of seed quality
80.	1201	Soya beans, whether or not broken, of seed quality.
81.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.	1204	Linseed, whether or not broken, of seed quality.
83.	1205	Rape or colza seeds, whether or not broken, of seed quality.
84.	1206	Sunflower seeds, whether or not broken, of seed quality.
85.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius)   seeds,   Melon   seeds,   Poppy   seeds,   Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.	1209	Seeds, fruit and spores, of a kind used for sowing.
87.	1210	Hop cones, fresh.
88.	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.	1214	Swedes,   mangolds,   fodder   roots,   hay,   lucerne   (alfalfa),   clover, sainfoin,  forage  kale,  lupines,  vetches  and  similar  forage  products, whether or not in the form of pellets.
92.	1301	Lac and Shellac
93.	1404 90 40	Betel leaves
94.	1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.	1904	Puffed  rice,  commonly  known  as  Muri,  flattened  or  beaten  rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.	1905	Pappad
97.	1905	Bread (branded or otherwise), except pizza bread
98.	2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.	2201	Non-alcoholic Toddy, Neera including date and palm neera
100.	2202 90 90	Tender coconut water other than put up in unit container and bearing a registered brand name
101.	2302,   2304, 2305,   2306,	Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of
	2308, 2309	pulses, concentrates and additives, wheat bran and de-oiled cake
102.	2501	Salt, all types
103.	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
104.	3002	Human Blood and its components
105.	3006	All types of contraceptives
106.	3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.	3825	Municipal waste, sewage sludge, clinical waste
109.	3926	Plastic bangles
110.	4014	Condoms and contraceptives
111.	4401	Firewood or fuel wood
112.	4402	Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated
113.	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
115.	48 / 4907	Rupee notes when sold to the Reserve Bank of India
116.	4907	Cheques, lose or in book form
117.	4901	Printed books, including Braille books
118.	4902	Newspapers,  journals  and  periodicals,  whether  or not  illustrated  or containing advertising material
119.	4903	Children's picture, drawing or colouring books
120.	4905	Maps and hydro graphic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.	5001	Silkworm laying, cocoon
122.	5002	Raw silk
123.	5003	Silk waste
124.	5101	Wool, not carded or combed
125.	5102	Fine or coarse animal hair, not carded or combed
126.	5103	Waste of wool or of fine or coarse animal hair
127.	52	Gandhi Topi
128.	52	Khadi yarn
129.	5303	Jute fibres, raw or processed but not spun
130.	5305	Coconut, coir fibre
131.	63	Indian National Flag
132.	6703	Human hair, dressed, thinned, bleached or otherwise worked
133.	6912 00 40	Earthen pot and clay lamps
134.	7018	Glass bangles (except those made from precious metals)
135.	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136.	8445	Amber charkha
137.	8446	Handloom [weaving machinery]
138.	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.	8803	Parts of goods of heading 8801
140.	9021	Hearing aids
141.	92	Indigenous handmade musical instruments
142.	9603	Muddhas made of sarkanda and phoolbaharijhadoo
143.	9609	Slate pencils and chalk sticks
144.	9610 00 00	Slates
145.	9803	Passenger baggage
146.	Any chapter	Puja samagrinamely,- (i)     Rudraksha,   rudraksha   mala,   tulsikanthi   mala,   panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii)   Sacred thread (commonly known as yagnopavit); (iii)  Wooden khadau; (iv)   Panchamrit, (v)    Vibhuti sold by religious institutions, (vi)   Unbranded honey (vii) Wick for diya. (viii) Roli (ix)   Kalava (Raksha sutra) (x)    Chandantika
147.		Liquefied  petroleum  gas  for  supply  to  household  and  non domestic exempted category (NDEC) customers
148.		Kerosene oil sold under PDS
149.		Postal baggage transported by Department of Posts
150.		Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151.		Jewellery,   goldsmiths’  and  silversmiths’   wares   and   other articles (Chapter 71)
152.		Currency
153.		Used personal and household effects
154.		Coral, unworked (0508) and worked coral (9601);

E-way bill is a document required to be carried by person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees.

The e-way bill has to be generated only in GST e-Way Bill Portal.

For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory.

Every registered person, who causes movement of goods, needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, the transporters who transport the goods can generate the e-way bill on behalf of his/her client. If the movement is caused by an unregistered person, he may at his option generate the e-way bill.

For generation e-way bill in the GST e-Way Bill Portal, transporters have to enrol themselves in the GST common portal and get Unique Identification Number (UIN) with 15 digits. 

Registered taxpayers and registered transporters can generate e-way bill in the GST e-Way Bill Portal.  The transporters can generate e-way bill for their clients in the GST e-Way Bill portal.

E-way bill can be generated by transporters for goods even if the value of such goods less than Rs. 50000.00.

Any person can also enrol and generate e-way bill for movement of goods for his / her own use.

For generation of e-way bills the details of the documents such as tax invoice or bill of sale or delivery challan and Transporter’s Unique Identification Number, who is transporting the goods with transporters document number or the vehicle number in which the goods are transported shall be entered in the GST portal.

The Vehicle Number has to be mentioned in the e-way bill for the goods transported exceeding 10 Kilometres within the State and for all inter-State movement of goods irrespective of distance.

E-Way Bill is invalid without vehicle number for transportation of goods more than 10 Kms.

If the movement of goods are within 10 Kilometres within the state, there is no need to mention the vehicle number in e-way bill. E-Way bill with consignment should have latest vehicle number which is carrying the consignment.

A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.

Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle), that is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected and hence due care has to be taken while preparation e-way bills.

The e-way bill can be cancelled within 24 hours from the time of generation if the goods mentioned in the e-way bill were not transported. The e-way bill once generated cannot be deleted.

However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be cancelled.

E-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.

The e-way bill or consolidated e-way bill generated in the GST Portal have validity period and hence the goods have to be transported within the time limit as shown below:

Sl. No.	Distance	Validity Period
(1)	(2)	(3)
1.	Less than 100 Kms	One day
2.	100 Km or more but less than 300 km	Three days
3.	300 Km or more but less than 500 km.	Five days
4.	500 km or more but less than 1000 km.	Ten days
5.	1000 km or more	Fifteen days

For the above reason, the goods shall be arranged distance-wise i.e.  goods booked for long destination shall be placed at the inner side of the vehicles and goods booked for short destination shall be placed at the backside of the vehicles or near the door of the vehicle and the habit of making of long distance goods delivery first and then delivering the short destination consignments at the time of return of the vehicle should be avoided.

Some of the consignments are transported by the transporter through transhipment before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment.

In some cases after generation e-way bill mentioning the vehicle number in the GST portal there may be certain practical difficulties like break down or repair of the vehicles and in such cases the vehicle number assigned in the GST portal while preparation of the e-way bill can be updated in the GST Portal.

There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters cause the movement of goods for their clients, they are required to generate the e-way bill on behalf of their clients or update the vehicle number for e-way bill. Hence, they need to enrol on the e-way bill portal and generate the 15 digits Unique Transporter Identification Number.

The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill, it is deemed that he has accepted the details.

MODES TO GENERATE E-WAY BILL

All the registered persons under GST shall register on the portal of e-way bill using his GSTIN.

Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system.

After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.

                               ·            Using Web based system

                               ·            Using bulk upload facility

                               ·            Using SMS based facility

                               ·            Using Android App

                               ·            Using Site-to-Site integration

                               ·            Using GSP ( Goods and Services Tax Suvitha Provider)

The taxpayer has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system.

The tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system.

The taxpayer should register the server details of his/her systems through which he wants to generate the e-way bill using the APIs of the e-way bill system.

HOW TO REGISTER / ENROLL IN GST E-WAY BILL PORTAL

(BY A RECEIVER OR SUPPLIER)

Login in the GST E-Way Bill Portal

Click e-Way Bill Registration

Now a new window E-Way Bill Registration Form will be visible

In the E-way Bill Registration Form window enter GSTIN and enter the code as shown in the window and press Go button.

Now the details such as Applicant Name, Trade Name, Address details with City, PIN, State, Mail ID and Mobile Number will be visible.  If the particulars relating to Mail ID and Mobile Number are changed please click “Update from GST Common Portal” button and a new message will be visible “Your details are pulled from GST common portal and shown. Please check your details”. Now click Send OTP button.  Then enter the OTP received and now the supplier or recipient get registered in the GST E-Way Bill Portal. Now click Exit button.

HOW TO REGISTER / ENROLL IN GST E-WAY BILL PORTAL

(BY A TRANSPORTER)

        Login in the GST E-Way Bill Portal

        Click Enrolment for Transporters

Now Application for Enrolment u/s 35(2) window will be visible.

        In the new window fill the following details:

        Select Your State (From the drop down Menu)

        Legal Name (Enter Name as per PAN)

        Trade Name, if any

        PAN

        Now click VALIDATE button

After Your PAN details are validated message shown  please enter the following details:

        Type of enrolment details such as

        Warehouse/Depot

        Godown

        Cold Storage

        Transport Services

Constitution of Business (from the drop down menu Foreign Company, Others, Partnership, Proprietorship, Public Limited Company, Private Limited Company, Unlimited Company etc.)

Then enter the details relating to Particulars of Principal Place of Business with address details such as Building No./Flat No, Floor No. Name of the Building, Road/Street, City/Town/Locality/Village, Taluk/Block, District, PIN Code and State details.

Now enter the Contact information (the email address and mobile number will be used for authentication) such as Email Address, Telephone Number with STD, Fax Number with STD, Nature of premises whether Own or Leased or Rented or Consent or Shared or Other details and Aadhar details of Proprietor or Main Person of Company if available and then click Verify Detail and Send OTP and then enter the OTP received from Aadhar and Click Verify OTP.

Now upload the proof of Address and ID Proof details

Now enter the Login Details with User Name (Check availability details), Password and Confirm Password.

Now tick the box near “I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed thereform and then Click Save Button.

Recovery of Forget Password? Forget Username?

The above buttons may be used if the password or User Name forgotten.  Please click and in the new fill the following details:

        GSTIN/Transin

        State

        PIN code of Principal Place of Business

        Registered Mobile No.

      E-mail Address and Enter the CAPTCHA details and press           Go button.

In case of transporters, furnish State Name from the Drop down Menu and PAN Number and press Send OTP button and then enter the OTP details and press Go button then click Exit Button.

E-WAY BILL PORTAL DETAILS

Login in the GST E-Way Bill Portal

Now enter User Name and Password and enter the CAPTCHA details and click Login.

Now Dash Board will be visible for that date with the following details:

        EWBs generated by me

        EWBs cancelled by me

        EWBs rejected by me

        EWBs generated by other party (supplier) on my GSTIN

        My EWBs rejected by other party

Now click e-WayBill on the left side margin.

Now additional sub-heads will be visible as shown below:

        Generate New

        Generate Bulk

        Update Part B/Vehicle 

        Extend Validity

        Cancel

        Print EWB

There are additional headings in the left side border margin as shown below:

        Consolidated EWB

        Reject

        Reports

        My Masters (to note suppliers or clients well in advance)

     User Management (for furnishing authorised employee                         details)

        Registration (For SMS, For Android, For GSP, For API)

        Updates

        Grievance

GENERATION OF E-WAY BILL BY SUPPLIER OF GOODS

Now click Generate e-WayBill and then click “Generate New”.

Now choose Outward.

Choose Tax Invoice or Bill of Supply or Bill of Entry or Challan or Credit Note or Other from the Drop Down Menu.

A new Menu bar will be visible requiring the following details:

        Transaction Type

        Outward

        Sub-Type

        Supply

        Export

        Job Work

        SKD/DKD

        Recipient Not Known

        For Own Use

        Exhibition or Fairs

        Line Sales

        Others

Choose Supply. Now a new window for generation of e-Way Bill Entry Form will be visible with auto populated details of seller or supplier’s Name of the State, GSTIN, and Address Details with Place of supply with PIN Code.

Fill the details of recipient. If GSTIN is entered auto-populated details of recipient will be visible.

Now Choose Supply in the Menu Bar:

Now a new window requiring the following details will be visible:

Item Details:

        Product Name

        Description

        HSN

        Quantity

        Unit

        Value/Taxable Value (Rs.)

        Tax Rate (CGST+SGST+IGST+Cess)

        Total Amount/Taxable Amount

        CGST Amount

        SGST Amount

        IGST Amount

        CESS Amount

Fill the details and if there are additional items to be entered click Plus (+) Button which is visible below the Product Name and enter the details.

Transporter Details:

Road /  Rail  / Air / Ship

        Transporter Name

        Transporter ID

        Transporter Document No. and Date

        Approximate Distance in Kms

OR

        Part B – Vehicle No. (Editable option)

Now click Preview Button and “E-Waybill Preview” will be visible.

After verification please click Submit button.

Now Print e-Way Bill / Slip will be visible with the following details.

        E-Way Bill No:

        E-Way Bill Date:

        Generated by:

        Valid From

        Valid Till

Part A:

        GHSTIN of Recipient

        Place of Delivery

        Invoice / Challan No.

        Invoice / Challan Date

        Value of Goods

        HSN Code

        Reason for Transportation

        Transport No & Name

        Transport Doc. No. & Date

Part B

        Mode

        Vehicle No/Transport No

        From

        Entered Date

        Entered by

        CEWB No.

With Print / Detailed Print / Exit options

Part B of e-Way Bill may be edited by entering the EWB No. generated already for the reasons “Due to Break Down” or “Due to Transhipment” or “Others (specifying the reasons).

Similarly Form for Extension of Validity is also available for extension of time if required.

E-Way Bill cancel option is also available. Enter e-Way Bill No. in the Cancel e-Way Bill window and press GO.

The e-Way Bill No will be visible and the same can be cancelled selecting the reason “Duplicate / Order Cancelled / Date Entry Mistake / Others”.  If the e-Way Bill is cancelled a message will be visible as “e-Way Bill Cancelled Successfully”. The cancelled Print out of e-Way Bill will also available with “Cancelled” water marks.

In “My Masters”, Details of Products (by entering Product Name, Measurement/Unit, Description, HSN Code, HSN Name, and CGST / SGST / IGST / CESS / Cess / Advol details), Details of Clients (by entering GST Registered or GST unregistered with distance details), Details of Suppliers (by entering GST Registered or GST unregistered with distance details), Details of Transporters and Bulk Upload may be created well in advance if needed.

GENERATION OF E-WAY BILL BY RECIPIENT

In case of recipient, generation of e-Way Bill may be made by  following the same procedure.

Now choose Inward.

A new Menu bar will be visible requiring the following details:

        Transaction Type

        Inward

        Sub-Type

        Supply

        Import

        Job Work Returns

        Sales Return

        Exhibition or Fairs

        For Own Use

        Others

In case Inward is selected auto-populated details will be visible in the bottom and seller’s or supplier’s details were to be filled with GSTIN, Address Details with Place of supply with PIN Code. If purchases are effected from unregistered person “URL” must be noted.

Now click Inward and then choose Document Type, Document No., Document Date.

Now Name of the recipient, GSTIN, Address, Place details were to be filled.

Fill all the details in relevant categories following the same procedure in respect of Outward Supply.


The e-Way Bill system will come into force with effect from 1.2.2018 as per the Central Government Notification No.74/2017 dated 29.12.2017 which is given below for ready reference.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

Notification No. 74/2017 – Central Tax

New Delhi, the 29thDecember, 2017

G.S.R. …..(E).—   In exercise of the powers conferred by section 164 of the Central  Goods  and  Services  Tax  Act,  2017  (12  of  2017),  the  Central Government hereby appoints the 1st  day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017

– Central Tax dated the 30th  August, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.

[F. No.349/58/2017-GST(Pt)]

(Ruchi Bisht)

Under Secretary to the Government of India

In view of difficulties faced by the trade in generating e-way bill due to initial tech glitches, it has been decided to extend the trial phase for generation of e-way bill, both for inter and intra-State movement of goods. It shall be made compulsory from a date to be announced (7:56 PM - Feb 1, 2018 GST Twitter Portal Message)

The e-Way Bill system introduced by Central Government in the above Notification has since been rescinded as per Notification No.11/2018 dated 2.2.2018 which is given below for ready reference.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

Notification No. 11/2018 – Central Tax

New Delhi, the 2nd February, 2018

G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2017 – Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601 (E), dated the 29th  December,

2017.

[F. No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Press Release regarding E-way Bill

March 10, 2018

Recommendations made during the 26th meeting of the GST Council held in New

Delhi on 10th March, 2018

In the meeting held on 10thMarch, 2018, the GST Council has recommended the introduction of e-way bill for inter-State movement of goods across the country from

01st   April  2018.  For  intra-State  movement  of  goods,  e-way  bill  system  will  be

introduced w.e.f. a date to be announced in a phased manner but not later than 01st

June, 2018.

Major improvements over the last set of rules, as approved by the Council now, are as follows:

   E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-. For smaller value consignments, no e-way bill is required.

       The provisions of sub-rule (7) of Rule 138 will be notified from a later date.

Therefore, at present there is no requirement to generate e-way bill where an individual consignment value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs. 50,000/- in a single conveyance.

   Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.

   Public conveyance has also been included as a mode of transport and the responsibility of generating e-way bill in case of movement of goods by public transport would be that of the consignor or consignee.

   Railways has been exempted from generation and carrying of e-way bill with the  condition that  without  the  production of  e-way bill,  railways  will  not deliver the goods to the recipient. But railways are required to carry invoice or delivery challan etc.

   Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours,whichever is earlier.

   In case of movement of goods on account of job-work, the registered job worker can also generate e-way bill.

   Consignor  can  authorize  the  transporter,  courier  agency  and  e-commerce operator to fill PART-A of e-way bill on his behalf.

   Movement of goods from the place of consignor to the place of transporter up to a distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way bill.They have to generate PART-A of e-way bill.

       Extra validity period has been provided for Over Dimensional Cargo (ODC).

   If the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period in case of transhipment or in case of circumstances of an exceptional nature.

   Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.

   Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union territory, unless and until, specific information for the same is received.

   In case of movement of goods by railways, airways and waterways, the e-way bill can be generated even after commencement of movement of goods.

   Movement of goods on account of Bill-To-Ship-To supply will be handled through the capturing of place of despatch in PART-A of e-way bill.


Notification issued by Central Government regarding date of coming into force of e-way bill with effect from 1.4.2018 is given below for ready reference:

[To be published in the Gazette  of India,  Extraordinary, Part II, Section 3, Sub-section

(i)]

Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

Notification No. 15/2018 – Central Tax

New Delhi, the 23rd March 2018

G.S.R. …..(E).—   In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March, 2018, shall come into force.

[F. No.349/58/2017-GST(Pt)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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