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Enhancements in E-Way Bill System www.ewaybillgst.gov.in

Enhancements in E-Way Bill System www.ewaybillgst.gov.in

The Proposed improvements in e-way bill generation,being released on 16.11.2018

1. Checking of duplicate generation of e-way bills based on same invoice number

The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks for duplicate based on the consignor GSTIN, document type and document number. That is, if the consignor has generated one e-way bill on the particular invoice, then he will not be allowed to generate one more e-way bill on the same invoice number. Even the transporter or consignee is not allowed to generate the e-way bill on the same invoice number of that consignor, if already one has been generated by the consignor.

Similarly, if the transporter or consignee has generated one e-way bill on the consignor’s invoice, then any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.

|Read Also: GST E-way Bill in Tamil

2. CKD/SKD/Lots for movement of Export/Import consignment

CKD/SKD/Lots supply type can be used for movement of the big consignment in batches. When One ‘Tax Invoice’ or ‘Bill of Entry’ is there, but the goods are moved in batches from supplier to recipient with the ‘Delivery Challan’, then this option can be used. Here, the batch consignment will have ‘Delivery Challan’ along with copy of the ‘Tax Invoice’ or ‘Bill of Entry’ in movement. The last batch will have the ‘Delivery Challan’ along with original ‘Tax Invoice’ or ‘Bill of Entry’.

Some exports or imports will be in big consignment and may not be moved in one go from the supplier or to the recipient. Hence, CKD/SKD/Lots supply can be used for this.

For CKD/SKD/Lots of Export consignment, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country. 

For CKD/SKD/Lots of Import consignment, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.

|Read Also: Rules to Generate e-way Bill under GST

3. Shipping address in case of export supply type

For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

4. Dispatching address in case of import supply type

For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.

5. ‘Bill To – Ship To’ transactions

There are four types of ‘Bill To – Ship To’ transactions. These types depend upon the number of parties involved in the billing and movement of the goods. The following paras explain the same.

 

  • Regular: This is a regular or normal transaction, where Billing and goods movement are happening between two parties – consignor and consignee. That is, the Bill and goods movement from consignor to consignee takes place directly.
  • Bill To – Ship To: In this type of transaction, three parties are involved. Billing takes places between consignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.
  • Bill From – Dispatch From: In this type of transaction also, three parties are involved. Billing takes places between consignor and
    consignee, but the goods are moved by the consignor from the third party to the consignee.
  • Combination of both: This is the combination of above two transactions and involves four parties. Billing takes places between
    consignor and consignee, but the goods are moved by the consignor from the third party to the fourth party, as per the consignee’s request.

6. Changes in Bulk Generation Tool

New columns have been added in the Bulk Generation Tool. The same will be released on 16th November 2018.

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Faqs on GST E-way Bill

Faqs on GST E-way Bill

What is the e-Way Bill?
The e-Way Bill is a document to be carried by the person in charge of the transportation of goods exceeding 50,000 in value. e-Way Bill gives you a direct correlation between what is reported and what actually moved
Who can generate an e-Way Bill?
Any person registered on GST or the e-Way Bill System causing the movement of goods as prescribed in the e-Way Bill Rules can generate the e-Way Bill.
What is the obligation of a consignor/consignee vs a transporter in the e-Way Bill?
The e-Way Bill has a Part A and a Part B. The Part A of the form contains invoice details while Part B contains the conveyance details (Truck Number). Both Part A and Part B can be filled by any registered person causing the movement of goods.
Is an e-Way Bill required for all movements?
The e-Way Bill is required for all inter-state movement of non GST exempt goods (154 goods specified in the annexure) greater than 50,000 in consignment value from 1st February 2018. Additions for intra-state movements and last mile movements will be made from 1st July 2018.

|Read Also :List of Goods exempted from an E-way Bill Generation

Who can update the truck number in Part B of the e-Way Bill?
The truck number in the e-Way Bill can be updated by the transporter nominated by the person generating the e-Way Bill or by the person generating the e-Way Bill.
Can an e-Way Bill be generated only by people who have GST Registration?
GST Registration is not mandatory for e-Way Bill generation for either Shippers or for Transporters. Transporters shipping goods however would have to update the truck number for the shipments they have been nominated for or generate the e-Way Bills themselves. They are thus required to be enrolled on the e-Way Bill System and have a Unique Transporter ID.

| Read Also : How to Register on GST e-Way Bill Portal – Registered Businesses

How long is an e-Way Bill valid?
An e-Way Bill is valid for 1 day for every 100 Km of distance from the date of generation of the e-Way Bill. This can be extended after approval from the Commissioner in case of accident, breakdown, transshipment by the transporter on the e-Way Bill common system
What if the details entered in the e-Way Bill are wrongly entered? Can an e-Way Bill be cancelled?
The e-Way Bill cannot be edited or modified post generation. The e-Way Bill will have to be cancelled and re-generated. The e-Way Bill can be cancelled within 24 hours of generation.
What are the documents required for the transport of goods?
From 1st February 2018, for all interstate transport of goods, the person in charge of the conveyance must carry a valid tax invoice or bill of supply along with the e-Way Bill or the e-Way Bill number and any document as prescribed by the Transporter. From 1st July 2018, for inter and intra state transport of goods, the person in charge of conveyance must carry a valid tax invoice or bill of supply or delivery challan along with the e-Way Bill or e-Way Bill number and any document as prescribed by the Transporter.
What if the validity of the e-Way Bill expires before the goods have been delivered?
The goods are not supposed to be moved if the e-Way Bill has expired. In such cases, the Commissioner would have to be notified for special dispensation regarding the procedure to extend the validity of the e-Way Bill.
What should I do if I don’t have ‘Transporter Id’ but want to enter and generate ‘Part-A slip’?

This is not possible as per rule 138(3). If the tax payer is not having the details of ‘Transporter
Id’ but he still wants to enter and generate the ‘Part-A Slip’, then he has to compulsorily enter
the ‘Transporter Id’ to generate the ‘Part-A Slip’ to enable the transporter to enter Part-B.

What should I do if I want to generate ‘PART-A Slip’ and want to transport the goods myself<br /> later?

If the user 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’. Once he gets
the conveyance details he can update the Part-B by using ‘Update Part-B/Vehicle’ sub-option
provided under E-Way Bill menu and start the movement of goods.

When to extend the validity of E Way Bill?

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:
1.Delay due to vehicle breakdown.
2.Natural calamity
3.Law & order issue on the transit
4.Accident of conveyance
5.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.
For example, if the validity of the E- Way Bill is till midnight of 2
nd Oct 2018, then the user can
extend the same after 4 PM on 2
nd Oct 2018 or before 8 AM on 3
rd Oct 2018.

What should I do if PIN code is shown as invalid?

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.

What happens if the total invoice value does not match with the sum of assessable value, tax<br /> value and other values?

Ideally, 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.

If the total invoice value is greater than sum of total of taxable value, applicable taxes and
charges, the system will alert the user through pop-up message and user can still proceed
further for generating the e-Way Bill. But if the total invoice value is less than the sum total of
taxable value, applicable taxes and charges, system will not allow the user to proceed further
without correcting the invoice value.

Why message is sent if total invoice value is more than Rs. 10 Crores?

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, he can continue with the e-way bill
usage. If unknowingly, this mistake has happened, the user can take a corrective measure of
cancelling that e-way bill and generating the other one.

In addition to the pop-up displayed at the time of entering the total invoice value, an
additional pop-up will be displayed at the time of submission of the E-Way Bill Entry form. A
SMS is also sent to the registered mobile number of the generator alerting him that invoice
value of e-Way BIill is more than Rs. 10 Crores has been generated.

Is it mandatory to select the rate of tax while entering the goods details?

No, it is not mandatory to select the tax rates or to enter the tax amounts while generating the
e-way bill.

What if my GSTIN in e-Way Bill portal is cancelled but is active in GSTN common portal and I<br /> want to login in the e-Way Bill portal?<br />

If the tax payer’s GSTIN is cancelled in the e-Way Bill system but is active in the GST common
portal and the tax payer wants to login and generate the e-Way Bill, he has to first go to the
Taxpayer search option in the Home page of e-Way Bill portal. He has to then enter his GSTIN
and system will show his corresponding GSTIN details existing in GST Common Portal. If the
status of GSTIN is active, tax payer can login and generate the e-Way Bill.

I have amended by GST registration details in GST Common Portal, but it is not being shown on<br /> the e-way bill system. What should I do?</p> <p>

In such case the tax payer has to login and use the “My GSTIN from CP” sub-option provided
under “Update” option in the main menu.

When should I use Multi-Vehicle option?</p> <p>

When the tax payer or transporter wants to move the consignment of one e-Way Bill in
multiple vehicles, after moving to transshipment place, he can use the “Change to Multi
Vehicle” sub-option provided under “e-Way Bill” option in the main menu.

For example, let’s say one e-Way Bill is generated to move the consignment from place A to
place C. Here, the consignment moves from A to B via Rail or bigger vehicle. Now, it is not
possible to move the consignment from B to C in the same mode of transportation due to
unavailability of that mode or may be due to hilly region where big vehicles cannot be used. In
such cases, the consignment can be moved in multiple smaller vehicles using the Multi-Vehicle
option.

As an unregistered transporter, how can enter my branch details in the e-way bill portal?</p> <p>

If the transporter is having additional places of business in addition to the registered place of
business, he can use the “Update Additional Place” sub-option provided under “Update”
option in the main menu of e-way bill system to add/amend the additional places of business.

As per the rule 55(5), one needs to issue the tax invoice for the complete quantity that is being
moved in batches or lots. Then he has to prepare the delivery challan for each batch or lot and
generate corresponding ewaybill for that batch or lot and move the consignment with delivery
challan, copy of invoice and ewaybill number. However, the last batch or lot should have the
original invoice along with delivery challan and ewaybill number.
On the ewaybill system, he needs to select SKD/CKD/Lots sub-supply type to generate the
ewaybill for these kinds of batches and lots with delivery challan details.

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E-way Bill under GST – Rules to Generate E-way Bill

E-way Bill under GST – Rules to Generate E-way Bill

Rules to Generate Eway Bill:-  A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route.

Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the e-way Bill portal.

E-way bill is an electronic document generated on the GST portal evidencing movement of goods.

| Read Also : How to Register on GST e-Way Bill Portal

It has two Components :-

Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and

Part B comprising of transporter details (Vehicle number). As per Rule 138 of the CGST Rules, 2017,every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill.

Latest:-

E-way bill operations are compulsory for intra-state movement of goods for Tamil Nadu from 2nd June 2018

Purpose of E-way Bill

E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.

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  • Prepare and file all your GSTR-3B & 1 in a single login
  • Single click upload from Excel, Tally, etc…

Who should generate the E-way Bill and why ?

E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel.

If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter.

Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.

Further, it has been provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.

| Read Also : How to Generate e-Way Bill on GST EWB Portal

Who needs it?When should he obtain it?Which part of GST EWB-01 form should he fill?
Every Registered person under GSTBefore movement of goodsFill Part A
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goodsBefore movement of goodsFill Part B
Registered person is consignor or consignee and goods are handed over to transporter of goodsBefore movement of goodsFill Part A & Part B
Transporter of goodsBefore movement of goodsFill form GST EWB-01 if consignor does not.
Unregistered person under GST and recipient is registered.Compliance to be done by Recipient as if he is the Supplier.

How is it generated ?

An e-way bill contains two parts :-

Part A to be furnished by the person who is causing movement of goods of consignment value exceeding Rs.50,000/- and Part B (transport details) to be furnished by the person who is transporting the  goods.

 | Also Read : List of Goods exempted from an E-way bill requirement 

Where the goods are transported by a registered person whether as consignor or recipient, the said person shall have to generate the e-way bill by furnishing information in part B on the EWB Portal

Where the e-way bill is not generated by registered person and the goods are handed over to the transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.

A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.

In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be autopopulated by the common portal on the basis of the information furnished in FORM GST INV-1.

Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) generated by the common portal, shall be made available to the supplier, the recipient and the transporter on the common portal.

The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. In case, the recipient does not communicate his acceptance or rejection within seventytwo hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

Validity of an E-way Bill ?

DistanceValid From Valid For
Less than 100kmsDate & time at which E-way bill is generated1 day
For every extra 100kmsDate & time at which E-way bill is generatedAn extra day for every 100kms

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GST eway Bill in Tamil Nadu

GST eway Bill in Tamil Nadu

மின் வழிச் சீட்டு ( GST eWay Bill ) என்பது சரக்குகளை கொண்டு செல்வதற்காக பொது வலைத்தளத்தில் உருவாக்க வேண்டிய ஒரு ஆவணமாகும்.

மின் வழிச் சீட்டின் முக்கிய கூறுகள்.

  • உருவாக்க மிகவும் எளிதானது.
  • எளிதாக சரிபார்த்துக் கொள்ளலாம்.
  • வணிகம் தொடர்பான அறிக்கைகளை உருவாக்கிக் கொள்ளலாம்.
  • தமது வணிகம் தொடர்பாக பிறரால் உருவாக்கப்படும் மின் வழிச் சீட்டுகளை கண்காணித்துக் கொள்ளலாம்.
  • மின் வழிச் சீட்டிலிருந்து GSTR – 1 உருவாக்கலாம்
  • QR குறியீடு கொண்ட மின்வழிச் சீட்டு.
  • மின் வழிச் சீட்டு : இணையத்தின் மூலமாகவும் SMS மூலமாகவும் மாற்றியமைக்கலாம்.

| Read Also : How to Register on eWay Bill Portal

Latest Updates
  • E-way bill operations are compulsory for intra-state movement of goods for Tamil Nadu from 2nd June 2018

எதற்காக மின் வழிச் சீட்டு ?

ஜி எஸ் டி சட்டப்பிரிவு 68 மற்றும் விதி 138-ன் படி கொண்டு செல்லப்படும் சரக்குகளின் மதிப்பு ரூ.50,000/-ற்கும் அதிகமாக இருக்கும் பொழுது கட்டாயம் மின் வழிச் சீட்டு உருவாக்கப்படல் வேண்டும்.

குறிப்பு : தமிழ்நாட்டிற்குள் கொண்டு செல்லப்படும் சரக்குகளின் மதிப்பு ரூ.1,00,000/-ற்கும் அதிகமாக இருக்கும் பொழுது கட்டாயம் மின் வழிச் சீட்டு உருவாக்கப்படல் வேண்டும்.

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சரக்கு வாகனத்துடன் கொண்டு செல்லப்பட வேண்டிய ஆவணங்கள் ?

1. வரி பட்டியல் / விநியோகப் பட்டியல் அல்லது டெலிவரி சலான்.

2. மின் வழிச் சீட்டு / மின் வழிச் சீட்டு எண் கொண்டு செல்ல வேண்டும்.

I. ஒரு சரக்கு ஒப்படைப்பு > ஒரு விற்பனை பட்டியல் > ஒரு மின் வழிச் சீட்டு.
II.பல சரக்கு ஒப்படைப்புகளுக்கு ஒரே மின் வழிச் சீட்டு உருவாக்க இயலாது. பல மின் வழிச் சீட்டுகள் உருவாக்க படவேண்டும் .

Registration on the GST eway Bill Portal:-

I. GST சட்டத்தின் கீழ் பதிவு பெற்ற நபர்கள்

i.  GSTIN மூலமாக உள் நுழையவும்
ii. பதிவு செய்த தொலைபேசி எண்ணில் பெறப்படும் OTP எண்ணை அங்கீகரிக்கவும்.
iii.மின் வழிச் சீட்டு வலை தளத்திற்கென பயனர் பெயர் மற்றும் கடவுச் சொல்லை உருவாக்கவும்.

II. GST சட்டத்தின் கீழ் பதிவு பெறாத நபர்கள்

i.  PAN எண்ணைக் கொண்டு பதிவு செய்து கொள்ளவும்.
ii.ஆதார் எண்ணுடன் இணைக்கப்பட்டுள்ள தொலைபேசி எண்ணிற்கு பெறப்படும் OTP மூலமாக அங்கீகரிக்கவும்.
iii.வணிகத் தகவல்களை பதிவு செய்யவும்.
iv.பயனர் குறியீடு மற்றும் கடவுச் சொல் உருவாக்கிக் கொள்ளவும்.

எப்பொழுது மற்றும் எந்த பொருட்களுக்கு மின்வழிச் சீட்டு தேவை ?

சரக்கு போக்குவரத்து துவங்கும் முன் மின் வழிச் சீட்டு உருவாக்கப்படல் வேண்டும்.

அறிவிக்கையில் குறிப்பிடப்பட்டுள்ள (154 பொருட்கள்) தவிர அனைத்து பொருட்களுக்கும் (சரக்கு மதிப்பு ரூ.50,000/- ற்கும் அதிகமாக இருக்கும் பொழுது) மின் வழிச் சீட்டு உருவாக்கப்படல் வேண்டும்.

| Read Also : List of Goods exempted from Generation of e-way Bill

மின் வழிச் சீட்டை யார் உருவாக்க வேண்டும் ?

சரக்கு வழங்குபவர்
(அல்லது)
சரக்கு பெறுபவர்
(அல்லது)
பொதி ஏற்றுநர்
TRANSPORTER

மின் வழிச் சீட்டு எப்பொழுது செல்லுபடியாகும் ?

மின் வழிச் சீட்டு படிவம் பகுதி B-ல் வாகன விபரம் குறிப்பிடப்பட்டால் மட்டுமே மின் வழிச் சீட்டு செல்லுபடியாகும்.

மின் வழிச் சீட்டு உருவாக்கிய சரக்கு வழங்குநரோ அல்லது பொதி ஏற்றுநரோ பகுதி – B -ல் வாகன விபரங்களை குறிப்பிடலாம்.

சரக்கு பரிமாற்ற வாகன விபரங்கள்

சரக்கு வழங்குனரின் இடத்திலிருந்து பொதி ஏற்றிச் செல்லுனரின் இடம் உள் மாநிலத்தில் 10 கி.மீ.ற்கு குறைவாக இருந்தாலோ

பொதி ஏற்றி செல்லுநரின் இடத்திலிருந்து சரக்கு பெறுபவரின் இடம் உள் மாநிலத்தில் 10 கி.மீ.ற்கு குறைவாக இருந்தாலோ

மின் வழிச் சீட்டில் வாகன விபரம் குறிப்பிட தேவையில்லை.

மின் வழிச் சீட்டு செல்லுபடியாகும் காலம் ?

மின் வழிச் சீட்டு படிவம் பகுதி B -ல் முதல் பதிவு மேற்கொள்ளும் பொழுது செல்லுபடி காலம் தொடங்குகிறது. மேலும் மின் வழிச் சீட்டில் மாற்றங்கள் செய்யும் பொழுது செல்லுபடி காலம் மாறாது.

ஒவ்வொரு 100 கிலோ மீட்டருக்கும்ஒரு நாள்
அடுத்த 100 கிலோ மீட்டருக்கும்கூடுதலாக ஒரு நாள்

ஒருங்கிணைந்த மின் வழிச் சீட்டு

ஒரே சரக்கு வாகனத்தில் ஒன்றுக்கும் மேற்பட்ட சரக்கு ஒப்படைப்புகள், ஒவ்வொன்றின் மதிப்பும் ரூ.50,000/- ற்கும் மேல் கொண்டு செல்லப்படும் பொழுது பொதி ஏற்றிச் செல்லுநர் ஒருங்கிணைந்த மின் வழிச் சீட்டினை படிவம் EWB -02 ல் உருவாக்கிக் கொள்ளலாம்.

i. ஒருங்கிணைந்த மின் வழிச் சிட்டிற்கென தனியாக செல்லுபடி காலம் ஏதும் கிடையாது.

ii.அதிலுள்ள ஒவ்வொரு மின் வழிச் சீட்டிற்கு உரிய சரக்குகள் குறிப்பிட்ட காலக்கெடுவிற்குள் வாங்குபவரிடம் ஒப்படைக்கப்படல் வேண்டும்.

மொத்தமாக மின் வழிச் சீட்டு உருவாக்குதல்

அதிகமாக விற்பனை பட்டியல் வழங்கும் வணிகர்கள் மொத்தமாக மின் வழிச் சீட்டு உருவாக்குவதற்கான செயல்முறையினை பயன்படுத்தி விரைவாகவும் மொத்தமாகவும் மொத்தமாக மின் வழிச் சீட்டுகளை உருவாக்கிக் கொள்ளலாம்.

மின் வழிச் சீட்டில் மாற்றம் செய்தல்

ஒரு முறை உருவாக்கப்பட்ட மின் வழிச் சீட்டில் editing செய்யவோ அல்லது திருத்தும் செய்யவோ முடியாது. வாகன விபரங்களை மாற்றம் வேண்டிய சூழ்நிலையின் பொழுது update செய்து கொள்ளலாம்.

தவறான தகவல்களை கொண்டு உருவாக்கப்பட்ட மின் வழிச் சீட்டினை இரத்து செய்து விட்டு புதியதாக மின் வழிச் சீட்டினை உருவாக்கிக் கொள்ளலாம்

மின் வழிச் சீட்டு தொடர்பான அறிவிப்பு

சரக்கு வழங்குநர் மற்றும் பெருநர்களுக்கு அவர்களது GSTIN கொண்டு உருவாக்கப்பட்டுள்ள மின் வழிச் சீட்டு விபரங்கள் உடனுக்குடன் வலைதளத்தின் மூலமாகவும், குறுஞ்செய்திகள் மூலமாகவும் அறிவிப்பு செய்யப்படும். அதன் அடிப்படையில் விரும்பாத சரக்கு மாற்றத்தை நிராகரிக்கலாம்.

சரக்கு போக்குவரத்தின் போது வாகனத்தினை மாற்றுதல்

சரக்கு போக்குவரத்தின் போது ஒரு வாகனத்திலிருந்து மற்றொரு வாகனத்திற்கு சரக்குக்களை மாற்ற வேண்டி இருப்பின் EWB – 01 பகுதி B யில் மாற்றம் செய்து கொள்ளலாம்.

சரக்குகள் பெறுபவரின் இடத்திற்கு கொண்டு செல்லப்படும் வரை எதனை முறை வேண்டுமானாலும் வாகன விபரங்களை மாற்றிக் கொள்ளலாம்.

பலவகை போக்குவரத்து முறைகள்

பல வகையான போக்குவரத்து முறைகளின் மூலமாக சரக்குகள் கொண்டு செல்லப்படும் பொழுது ஒரே மின் வழிச் சீட்டில் அதன் விபரங்களை பதிவு செய்து கொள்ளலாம் ( உதாரணம் : முதலில் கப்பல், பின்னர் வான்வழி அதன் பின் தரை வழி போக்குவரத்து )

ஒவ்வொரு முறை மாற்றம் செய்யப்படும் பொழுதும் போக்குவரத்து விபரத்தினை update செய்து கொள்ளலாம்.

மின் வழிச் சீட்டினை இரத்து செய்தல்

சரக்கு கொண்டு செல்லுதல் இரத்து செய்யப்படும் பொழுதோ அல்லது ஏதேனும் தவறுகள் தென்பட்டாலோ உருவாக்கப்பட்டுள்ள மின் வழிச் சீட்டினை 24 மணி நேரத்திற்குள் இரத்து செய்ய வேண்டும்.

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List of Goods Exempted from an Eway Bill Generation

List of Goods Exempted from an Eway Bill Generation

GST e-Way bill must be generated for any transport of goods within India wherein the value of the consignment is over Rs.50,000.

When an E-way Bill Generation is required ?

Every registered person who causes movement of goods of consignment value exceeding Rs.50000/-

(i). in relation to a supply; or

(ii). for reasons other than supply; or

(iii). due to inward supply from an unregistered person.

| Read Also : How to Register on e-Way Bill Portal

When an E-way Bill Generation is not required ?

  • An eway bill is not required for transport of goods when the goods have been exempted from an eway bill generation
  • when the goods are transported by a non-motorised conveyance.
  • when goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.

List of Goods exempted from an E-way bill requirement 

  1. Live asses, mules and hinnies
  2. Live bovine animals
  3. Live swine
  4. Live sheep and goats
  5. Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
  6. Other live animal such as Mammals, Birds, Insects
  7. Meat of bovine animals, fresh and chilled.
  8. Meat of bovine animals frozen [other than frozen and put up in unit container]
  9. Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
  10. Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
  11. Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
  12. 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. Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
  14. Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
  15. 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. 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. 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. 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. Live fish.
  20. Fish, fresh or chilled, excluding fish fillets and other fish meat of heading.
  21. Fish fillets and other fish meat (whether or not minced), fresh or chilled.
  22. 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. Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
  24. Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
  25. 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. Curd; Lassi; Butter milk
  27. Chena or paneer, other than put up in unit containers and bearing a registered brand name;
  28. Birds’ eggs, in shell, fresh, preserved or cooked
  29. Natural honey, other than put up in unit container and bearing a registered brand name
  30. Human hair, unworked, whether or not washed or scoured; waste of human hair
  31. 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. All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
  33. Semen including frozen semen
  34. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
  35. Potatoes, fresh or chilled.
  36. Tomatoes, fresh or chilled.
  37. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
  38. Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
  39. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
  40. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
  41. Cucumbers and gherkins, fresh or chilled.
  42. Leguminous vegetables, shelled or unshelled, fresh or chilled.
  43. Other vegetables, fresh or chilled.
  44. Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
  45. Dried leguminous vegetables, shelled, whether or not skinned or split.
  46. Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
  47. Coconuts, fresh or dried, whether or not shelled or peeled
  48. Brazil nuts, fresh, whether or not shelled or peeled
  49. 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. Bananas, including plantains, fresh or dried
  51. Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
  52. 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. Grapes, fresh
  54. Melons (including watermelons) and papaws (papayas), fresh.
  55. Apples, pears and quinces, fresh.
  56. Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
  57. 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. Peel of citrus fruit or melons (including watermelons), fresh.
  59. All goods of seed quality
  60. Coffee beans, not roasted
  61. Unprocessed green leaves of tea
  62. Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
  63. Fresh ginger, other than in processed form
  64. Fresh turmeric, other than in processed form
  65. Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
  66. Rye [other than those put up in unit container and bearing a registered brand name]
  67. Barley [other than those put up in unit container and bearing a registered brand name]
  68. Oats [other than those put up in unit container and bearing a registered brand name]
  69. Maize (corn) [other than those put up in unit container and bearing a registered brand name]
  70. Rice [other than those put up in unit container and bearing a registered brand name]
  71. Grain sorghum [other than those put up in unit container and bearing a registered brand name]
  72. 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. Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
  74. 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. Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
  76. Cereal grains hulled
  77. Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
  78. 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. All goods of seed quality
  80. Soya beans, whether or not broken, of seed quality.
  81. Ground-nuts, not roasted or otherwise cooked, whether or not shelledor broken, of seed quality.
  82. Linseed, whether or not broken, of seed quality.
  83. Rape or colza seeds, whether or not broken, of seed quality.
  84. Sunflower seeds, whether or not broken, of seed quality.
  85. 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. Seeds, fruit and spores, of a kind used for sowing.
  87. Hop cones, fresh.
  88. 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. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
  90. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
  91. 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. Lac and Shellac
  93. Betel leaves
  94. Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
  95. 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. Pappad
  97. Bread (branded or otherwise), except pizza bread
  98. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
  99. Non-alcoholic Toddy, Neera including date and palm neera
  100. Tender coconut water other than put up in unit container and bearing a registered brand name
  101. Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake
  102. Salt, all types
  103. Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
  104. Human Blood and its components
  105. All types of contraceptives
  106. All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
  107. Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
  108. Municipal waste, sewage sludge, clinical waste
  109. Plastic bangles
  110. Condoms and contraceptives
  111. Firewood or fuel wood
  112. Wood charcoal (including shell or nut charcoal), whether or not agglomerated
  113. Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
  114. Postal items, like envelope, Post card etc., sold by Government
  115. Rupee notes when sold to the Reserve Bank of India
  116. Cheques, lose or in book form
  117. Printed books, including Braille books
  118. Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
  119. Children’s picture, drawing or colouring books
  120. Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
  121. Silkworm laying, cocoon
  122. Raw silk
  123. Silk waste
  124. Wool, not carded or combed
  125. Fine or coarse animal hair, not carded or combed
  126. Waste of wool or of fine or coarse animal hair
  127. Gandhi Topi
  128. Khadi yarn
  129. Jute fibres, raw or processed but not spun
  130. Coconut, coir fibre
  131. Indian National Flag
  132. Human hair, dressed, thinned, bleached or otherwise worked
  133. Earthen pot and clay lamps
  134. Glass bangles (except those made from precious metals)
  135. 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. Amber charkha
  137. Handloom [weaving machinery]
  138. Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
  139. Parts of goods of heading 8801
  140. Hearing aids
  141. Indigenous handmade musical instruments
  142. Muddhas made of sarkanda and phool bahari jhadoo
  143. Slate pencils and chalk sticks
  144. Slates
  145. Passenger baggage
  146. Any chapter Puja samagri namely
    • Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
    • Sacred thread (commonly known as yagnopavit);
    • Wooden khadau;
    • Panchamrit
    • Vibhuti sold by religious institutions
    • Unbranded honey
    • Wick for diya.
    • Roli
    • Kalava (Raksha sutra)
    • 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);

Source : Notification No.27 /2017 – Central Tax

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How to Register on e-Way Bill ewaybill.nic.in/ewaybillgst.gov.in

How to Register on e-Way Bill ewaybill.nic.in/ewaybillgst.gov.in

GST e-Way Bill Registration is Mandatory for every Supplier/transporter (registered/unregistered) who causes movement of goods of consignment value exceeding Rs.50000/-. All the registered persons under GST shall also register GST E way Bill on the portal of e-way bill namely: www.ewaybill.nic.in 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 an e-way bill.

Tips for e-Way Bill Registeration

1. GSTIN number should be on hand.
2. The registered mobile number should be with the user.
3. The username should be of at least 8 characters with a combination of alphabets (A-Z/a-z), numerals (0-9) and special characters (@, #, $, %, &, *, ^) and can’t exceed more than 15 characters.
4. The password should be of at least 8 characters.
5. Keep your Username and Password securely.

Here is step by step Guide for e-Way Bill Registration:-

#Step-1: To Register GST E way Bill – Go to ewaybill.nic.in  / ewaybillgst.gov.in

#Step-2: Click on “e-Way Bill Registration” option on right hand side of webpage under Registration.

#Step-3: Enter the GST number and the captcha > Click on “Go”

#Step-4: In the below form  “Applicant Name”, “Trade Name”, “Address” and “Mobile Number” will be auto-populated once you enter the GSTIN.

After checking the auto-filled details you need to click “Send OTP” button. and enter the OTP received on the registered mobile number and verify the same by clicking on the ‘verify OTP’ button.

| Read Also: Guide to Generate e-Way Bills on e-Way Bill Portal

#Step-5: You can create your own user ID and Password. Once both User ID and Password are approved, the User ID along with the Password is created and registered with the e-way bill portal. You can now use this registered User ID  and Password to navigate through the e-way bill portal.

Thanks for reading this Article. Please comment below for any queries!

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