CHANGES IN E-WAY BILL GENERATION INTRODUCED WITH EFFECT FROM 25.3.2019
The Goods and Services Tax Act, 2017 came into force in India with effect from
1.4.2017.
The E-Way Bill for inter-State movement of goods came
into force with effect from 1.4.2018.
The E-Way Bill for intra-State movement of goods came
into force on various dates as shown below:
|
List of States and Union Territories
|
Date of coming into force
|
|
01.Andhra Pradesh
02.Gujarat
03.Karnataka
from (01.04.2018)
04.Kerala
05.Telangana
06.Uttar Pradesh
|
15.04.2018
|
|
07.Bihar
08.Jharkhand 09.Haryana 10.Himachal Pradesh 11.Tripura 12.Uttarakhand |
20.04.2018
|
|
13.Arunachal Pradesh
14.Madhya Pradesh 15.Meghalaya 16.Sikkim 17.Puducherry |
25.04.2018
|
|
18.Nagaland
|
01.05.2018
|
|
19.Assam
20.Rajasthan |
16.05.2018
20.05.2018
|
|
21.Maharashtra
22.Manipur 23.Andaman & Nicobar Islands 24.Chandigarh 25.Dadra & Nagar Haveli 26.Daman & Diu 27.Lakshadweep |
25.05.2018
|
|
28.Chhattishgarh
29.Goa 30.Jammu & Kashmir 31.Mizoram 32.Odisha 33.Punjab 34.Tamil Nadu 35.West Bengal 36.Delhi |
01.06.2018
02.06.2018
03.06.2018
16.6.2018 |
The E-Way bill generation method changed in the GST
E-Way Bill Portal. The important changes are 1) Auto calculation of route
distance based on PIN code for generation of E-Way Bill 2) Blocking of generation
of multiple E-Way Bills on one Invoice/document 3) Extension of E-Way Bill in
case of Consignment is in Transit and 4) Blocking of Inter-State Transactions
for Composition dealers etc.
The relevant message displayed in the E-Way Bill
Portal is given below for ready reference:
Forthcoming changes in e-Waybill system
(Date: 25-03-2019)
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 source and destination locations. That is, the e-waybill system will calculate and display the actual distance between the
supplier and recipient
addresses. 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. That is, if
the system has
displayed the distance between Place A and B, based on the PIN codes, as 655 KMs, then the
user can enter the actual distance
up to
720KMs (655KMs + 65KMs). In case, the source PIN and destination
PIN
are same, the user can
enter up to a maximum of
100KMs 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, for example: road class, 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
not to
allow
generation of multiple
e-way bills
based
on one invoice,
by any
party
–
consignor, consignee
and
transporter. That is, once
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
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
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. Route distance will be calculated as explained
above.
4. Blocking of Interstate Transactions for Composition dealers
As per the GST Act, the composition tax payers are not supposed to do Interstate transactions.
Hence next version will not allow generation of e-way bill for inter-state movement, if the supplier is composition tax payer. Also, the supplies of composition tax payers will not be
allowed to enter any of the taxes under CGST or SGST for intrastate transactions. In case
of Composition tax payer, document type of Tax Invoice will not be enabled.