New changes in E-way Bill Generation

span style="color: #0000ff;">Meaning of Special Additional Duty (SAD)under Indian Tax 

Meaning of RTGS systems 

Meaning of RNR between state and central Government 

How to import to India from Sierra Leone? 

How to export from Sao Tome and Principe?

 

 

Recommended developments in E-way Bill Generation

 

Central Board of Indirect Tax (CBIC) has proposed some improvements in E-way Bill generation. The improvements are given below.

 

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.  

 

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

CKD or SKD or 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 or SKD or Lots supply can be used for this.   

For CKD or SKD or 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 or SKD or 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.

 

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.

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

GST exemption list of goods and service

Find HSN number or Service tariff code for GST

GST registration guidelines


Indian GST Laws

How to export your product? 

How to import your product? 

Click here to know HS code of your product 


What are the risks and solutions in Export Business?

Import goods attracts IGST and CVD under GST regime

Import Goods attract IGST, CVD and Compensation Cess under GST regime

Safeguard duty and Anti-dumping duty after GST implementation

Section 1 of UTGST Act 2017       

Section 172 of CGST Act, 2017 Removal of difficulties

Meaning of term Un-registered dealer under GST

Meaning of Unjust enrichment 

Meaning of term Taxable Territory under GST 

What is Taxable supply under GST 

Term Taxable Turnover under GST

Term Two Rate Structure under GST

Minimized GST rate on Lithium-ion batteries

Revised GST rate on Washing machines

Reduced GST rate on Refrigerator, freezers, water coolers, milk cooler etc

How to surrender HBL House Bill of Lading  

Surrender of Bill of Lading Some facts .

How does Bill of Lading work in Sight LC

How does Bill of Lading work in DP payment terms? 

<


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers