Search Box

Friday, 29 March 2019

E-Way Bill System Forthcoming changes in e-Waybill system

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. That is, 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). In case, the source PIN
and destination PIN are same, the user can enter up to a maximum of 100KMs only. If the PIN
entered is incorrect, the system would alert the user as INVALID PIN CODE. However, he can
continue entering the distance. Further, these e-waybills having INVALID PIN codes are flagged
for review by the department.
Route distance calculation between source and destination uses the data from various
electronic sources. This data employs various attributes, for example: road class, direction of
travel, average speed, traffic data etc. These attributes are picked up from traffic that is on
National highways, state highways, expressways, district highways as well as main roads inside
the cities. A proprietary logic is then used for approximating the distance between two postal
pin codes. The distance thus derived is then provided as the motorable distance at that point of
time.
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.
During the extension of the e-way bill, the user is prompted to answer whether the
Consignment is in Transit or in Movement. On selection of In Transit, the address details of the
transit place need to be provided. On selection of In Movement the system will prompt the user
to enter the Place and Vehicle details from where the extension is required. In both these
scenarios, the destination PIN will be considered from the PART-A of the E-way Bill for
calculation of distance for movement and validity date. Route distance will be calculated as
explained above.
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.

SM SOLUTIONS
sagzp73@gmail.com

No comments: