E-Way Bill System
Dated: 01/10/2018 P a g e | 1
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
Also Read New E-way Bill Changes from 16.11.2018
What should I do if I want to generate ‘PART-A Slip’ and want to transport the goods myself 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:
Delay due to vehicle breakdown.
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.
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 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 want to login in the e-Way Bill portal?
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 the e-way bill system. What should I do?
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?
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?
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.
What should be done if goods movement is done in batches or lots?
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.