Forthcoming Changes In E-Waybill System (Date: 25-03-2019)

Reported under GST on 29/03/2019

The National Informatics Centre (“NIC”) has made new changes in E-Way Bill System dated March 25, 2019, which will be made effective in Next Version which will be implemented very soon. The following are the gist of the forthcoming changes In E-Way Bill System are as here under:-

  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.

    Example:- 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).

  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.
     
  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.
Author
Posted by Manoj Agarwal under GST

I am CA, you can contact me for resolving all your GST queries. Reach me at manojca12@yahoo.co.in or at 9650700677Contact



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