NIC has released the “Latest FAQs on enhancements in E-Way Bill system” dated September 29, 2018, to clarify some pertinent issues of E-way bill system. Earlier vide a Note, it was explained that following new enhancements in E-Way bill generation form are to be rolled-out from October 1, 2018:
- Display of only relevant document types in “Document Type” drop down list based on the selected Transaction “Supply Type” and “Sub Type” by the tax payers.
- Auto-population of state name based on the pin code entered at consignor and consignee addresses.
- Standard rates for tax are provided in the drop-down list for selection based on the type (intra-state/inter-state) transactions.
- Additional fields for “CESS Non Advol Amount” & “Other Value” have been introduced to enter CESS Non Advol amount and any other charges (+/-) written in invoice.
- Alerting the generator of the E-Way Bill through SMS message, in case the total invoice value is more than Rs. 10 Crores.
- Transporter ID is made compulsory for generating Part-A slip.
Following are the key pointers which are explained under the FAQs:
- It is compulsorily to enter the ‘Transporter Id’ to generate the ‘Part-A Slip’ to enable the transporter to enter Part-B.
- If the taxpayer wants to generate the ‘Part-A slip’ and wants to transport the goods himself later, then he has to enter his GSTIN as the ‘Transporter Id’ and generate ‘Part-A slip’.
- The Generator or Transporter can extend the validity of the e-Way Bill, if the consignment is not being reached the destination within the validity period due to following circumstances: Delay due to vehicle breakdown. Natural calamity Law & order issue on the transit, Accident of conveyance, Trans-shipment delay etc. The Generator or Transporter can extend the validity of e-Way Bill only between 8 hours before and 8 hours after the expiry time of the existing E Way Bill validity.
- If the PIN code entered by the user is shown as invalid by the system, the user needs to recheck the PIN code again. Still if it is valid PIN Code as per user, then the generator can select the state manually from the dropdown list and proceed further to next stage.
- The total invoice value should match with the sum of assessable value, tax value and other values. The system matches it even if there is a variation of Rs. 2.00 as this variation is allowed to take care rounding of decimal values.
- A SMS is sent to the registered mobile number of the generator alerting him that invoice value of e-Way Bill is more than Rs. 10 Crores has been generated as It has been observed in the e-way bill system that some of the e-way bills have abnormal total invoice values, which could have been entered knowingly or unknowingly by the user while generating the e-way bill details. If the entries are correct, taxpayer can continue with the e-way bill usage.
- It is not mandatory to select the tax rates or to enter the tax amounts while generating the e-way bill.
Complete FAQs can be accessed at: E-Way Bill System