E-Waybill in Tally.ERP9. V e r s i o n : 1. 0 g s a n t r a w e b. c o m w w w. t a l l y h e l p. c o m
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1 E-Waybill in Tally.ERP9 V e r s i n : 1. 0 g s a n t r a w e b. c m w w w. t a l l y h e l p. c m
2 Cntents Electrnic Way Bill... 3 E-Way Bill under GST... 3 Wh shuld generate the e-way bill and why?... 4 Purpse f E-Way Bill... 4 Hw is it generated?... 4 Validity f E-Way Bill... 4 Cancellatin f E-Way Bill... 5 Exceptins t e-way bill requirement... 5 E-Way Bill in Tally ERP FAQ s n E-Waybill... 5 Cnclusin... 7
3 Electrnic Way Bill E-Way Bill is basically a cmpliance mechanism wherein by way f a digital interface the persn causing the mvement f gds uplads the relevant infrmatin prir t the cmmencement f mvement f gds and generates e-way bill n the GST prtal. Rule 138 f the CGST Rules, 2017 prvides fr the e-way bill mechanism and in this cntext it is imprtant t nte that infrmatin is t be furnished prir t the cmmencement f mvement f gds and is t be issued whether the mvement is in relatin t a supply r fr reasns ther than supply. Majr e-way bill ntificatins under GST The majr GST recmmendatins with regards t the e-way bill ntificatins are as fllws: The natinwide e-way bill system will be rlled ut n a trial basis, latest by 16th January, 2018, pst which traders and transprters can start using this system n a vluntary basis. The detailed rules fr implementatin f the natinwide e-way bill system fr inter-state mvement f gds n a cmpulsry basis will be ntified with effect frm 1st February, While the system t generate bth inter-state and intra-state e-way bill will be ready by 16th January, 2018, the States may chse their wn timings fr implementatin f e-way bill fr intra-state mvement f gds n any date befre 1st June, Hwever, since there are certain States which are already having a system f e-way bill fr intra-state as well as inter-state mvement f gds, they may be expected t be the early adpters f the natinal e-way bill system fr intra-state mvement als. The final deadline t implement the unifrm system f e-way bill fr inter-state as well as intra-state mvement acrss the cuntry will be, the 1st f June, 2018 E-Way Bill under GST E-way bill is an electrnic dcument generated n the GST prtal evidencing mvement f gds. It has tw Cmpnents-Part A cmprising f details f GSTIN f recipient, place f delivery (PIN Cde), invice r challan number and date, value f gds, HSN cde, transprt dcument number (Gds Receipt Number r Railway Receipt Number r Airway Bill Number r Bill f Lading Number) and reasns fr transprtatin; and Part B cmprising f transprter details (Vehicle number). As per Rule 138 f the CGST Rules, 2017, every registered persn wh causes mvement f gds (which may nt necessarily be n accunt f supply) f cnsignment value mre than Rs /- is required t furnish abve mentined infrmatin in part A f e-way bill. The part B cntaining transprt details helps in generatin f e-way bill.
4 Wh shuld generate the e-way bill and why? E-way bill is t be generated by the cnsignr r cnsignee himself if the transprtatin is being dne in wn/hired cnveyance r by railways by air r by Vessel. If the gds are handed ver t a transprter fr transprtatin by rad, E-way bill is t be generated by the Transprter. Where neither the cnsignr nr cnsignee generates the e-way bill and the value f gds is mre than Rs.50,000/- it shall be the respnsibility f the transprter t generate it. Further, it has been prvided that where gds are sent by a principal lcated in ne State t a jb wrker lcated in any ther State, the e-way bill shall be generated by the principal irrespective f the value f the cnsignment. Als, where handicraft gds are transprted frm ne State t anther by a persn wh has been exempted frm the requirement f btaining registratin, the e-way bill shall be generated by the said persn irrespective f the value f the cnsignment. Purpse f E-Way Bill E-way bill is a mechanism t ensure that gds being transprted cmply with the GST Law and is an effective tl t track mvement f gds and check tax evasin. Hw is it generated? An e-way bill cntains tw parts- Part A t be furnished by the persn wh is causing mvement f gds f cnsignment value exceeding Rs.50,000/- and part B (transprt details) t be furnished by the persn wh is transprting the gds. Where the gds are transprted by a registered persn whether as cnsignr r recipient, the said persn shall have t generate the e-way bill by furnishing infrmatin in part B n the GST cmmn prtal. Where the e-way bill is nt generated by registered persn and the gds are handed ver t the transprter fr transprtatin by rad, the registered persn shall furnish the infrmatin relating t the transprter in Part B f FORM GST EWB-01 n the cmmn prtal and the e-way bill shall be generated by the transprter n the said prtal n the basis f the infrmatin furnished by the registered persn in Part A f FORM GST EWB-01 Validity f E-Way Bill The validity f e-way bill depends n the distance t be travelled by the gds. Fr a distance f less than 100 Km the e-way bill will be valid fr a day frm the relevant date. Fr every 100 Km thereafter, the validity will be additinal ne day frm the relevant date. The relevant date shall mean the date n which the
5 e-way bill has been generated and the perid f validity shall be cunted frm the time at which the e-way bill has been generated and each day shall be cunted as twenty-fur hurs. In general, the validity f the e-way bill cannt be extended. Hwever, Cmmissiner may extend the validity perid nly by way f issue f ntificatin fr certain categries f gds which shall be specified later. Further, if under circumstances f an exceptinal nature, the gds cannt be transprted within the validity perid f the e-way bill, the transprter may generate anther e-way bill after updating the details in Part B f FORM GST EWB-01. Cancellatin f E-Way Bill Where an e-way bill has been generated under this rule, but gds are either nt transprted r are nt transprted as per the details furnished in the e-way bill, the e-way bill may be cancelled electrnically n the cmmn prtal, either directly r thrugh a Facilitatin Centre ntified by the Cmmissiner, within 24 hurs f generatin f the e-way bill. Hwever, an e-way bill cannt be cancelled if it has been verified in transit in accrdance with the prvisins f rule 138B f the CGST Rules, 2017.The facility f generatin and cancellatin f e-way bill will als be made available thrugh SMS. Exceptins t e-way bill requirement N e-way bill is required t be generated in the fllwing cases a) Transprt f gds as specified in Annexure t Rule 138 f the CGST Rules, 2017 b) Gds being transprted by a nn-mtrized cnveyance c) Gds being transprted frm the prt, airprt, air carg cmplex and land custms statin t an inland cntainer dept r a cntainer freight statin fr clearance by Custms d) In respect f mvement f gds within such areas as are ntified under rule 138(14) (d) f the SGST Rules, 2017 f the cncerned State e) Cnsignment value less than Rs. 50,000/- E-Way Bill in Tally ERP9 E-Way Bill need t be generated n E-Way Bill prtal. Develpment and prcess in Tally regarding E-Way bill is under prcess very sn it will be available in Tally.ERP9 FAQ s n E-Waybill 1. Wh is respnsible fr E-way Bill?
6 The respnsibility fr E-way Bill is: I. The Supplier II. The receiver III. The Registered persn if Purchase r sale frm an Un-Registered Persn/dealer. 2. What type f supply is cver under E-Way Bill? There is all type f mvements f Gds are Cver under E-Way Bill. Including Rejectin, Sale Return, Repair and Maintained and Jb Wrk r material send fr Jb Wrk with a Delivery Challan. An apprx. value will be shw n Delivery Challan f Jb wrk and made an E-way Bill fr this Challan. 3. What Amunt is cver under E-Way Bill? There is the material value up t Rs /= is nt cver under E-way Bill, if the ttal Value f material wh lad in a single vehicle mre than 50000/= E-way bill will be generated by the Transprter. 4. Hw Many part file in E-way Bill? There is 2 part f E-way bill, it s A & B. in part A, we fill the detail f Gds receiver, items detail and Value f Gds. And Part B is Clum f Transprter detail, mean Transprt name, vehicle number, and GR number. 5. What is the limit f fill Part B in E-way Bill? If the material Dispatch less than 10Km.thrugh by hand r Rickshaw part B will nt be required. 6. What is the Identity f Gds in E-way Bill? The Gds will be Identified with the HSN Cde shwn is E-way Bill. 7. Any Printut f E-way bill need with the Invice f Gds? N Printut need with the Invice f Gds, shw nly number f E-way bill in frnt f Invice. 8. What is Cnslidated E-way Bill? Cnslidated E-way bill is generated when the transprter is carrying multiple cnsignments in a single vehicle. Cnslidated E-Way allws the transprter t carry a single dcument, instead f a separate dcument fr each cnsignment in a cnveyance. 9. What is the validity f E-way Bill? The validity f E-way Bill is: 00 t 100 Km.: 01 Days
7 100 t 300 Km.: 03 Days 300 t 500 Km.: 05 Days 500 t 1000 Km.: 10 Days Mre than km.: 15 Days 10. What is the penalty f nn-filling f E-way Bill? The penalty f nn-filling f E-way Bill is 200% f GST value f invice. Nte: There is n editing in E-way bill after final submissin 11. Where t generate E-Way Bill Cnclusin The e-way bill prvisins aim t remve the ills f the erstwhile way bill system prevailing under VAT in different states, which was a majr cntributr t the bttlenecks at the check psts. Mrever different states prescribed different e-way bill rules which made cmpliance difficult. The e-way bill prvisins under GST will bring in a unifrm e-way bill rule which will be applicable thrughut the cuntry. The physical interface will pave way fr digital interface which will facilitate faster mvement f gds. It is bund t imprve the turnarund time f vehicles and help the lgistics industry by increasing the average distances travelled, reducing the travel time as well as csts.
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