Goods and Services Tax Network has released upcoming changes in the E-way Bill System. The changes are specified below:
- Auto calculation of route distance based on PIN code for generation of EWB
Now, E-waybill system will now be able to auto calculate the route distance for movement of goods, based on the Postal PIN codes of source and destination locations. User shall be 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. Further, these e-waybills having INVALID PIN codes shall be flagged for review by the department.
- Blocking of generation of multiple E-Way Bills on one Invoice/document
Now, multiple e-way bills based on one invoice, by any party – consignor, consignee and transporter shall not be allowed to be generated. 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 shall be followed.
- Extension of E-Way Bill in case Consignment is in Transit
The E-way Bill can now be extended when the goods are in transit. The transit means the goods could be on Road or in Warehouse. 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.
- Blocking of Interstate Transactions for Composition dealers
As per the GST Act, the composition tax payers are not supposed to do Interstate transactions. Hence, generation of e-way bill will not be allowed 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.
Source: Good and Services Tax Network
