Particulars of E way bill. Who When Part Form In case of MPPKVVCL. Before movement of goods. Fill Part A. Fill Part B. Before movement of goods

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3 Annexure - I Brief description about E way bill E-way bill is an electronic document to be generated from on the GST portal evidencing movement of goods. 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) and reasons for transportation (such as purchase, sales, purchase return, job work etc. return ; and Part B comprising of transporter details (Vehicle number). Particulars of E way bill Who When Part Form In case of MPPKVVCL Every Registered person under GST Before movement of goods Fill Part A Form GST EWB-01 Area store has to fill the details, in case of sale of goods, job work, testing etc. Registered person (mode of transport may be owned or hired) Before movement of goods Fill Part B Form GST EWB-01 Area store fill the detail of owned vehicle no.of company. Registered person is consignor or consignee and goods are handed over to transporter of goods Before movement of goods Fill Part B The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 Area store fill the detail of vehicle no of Transporter. Goods purchased from unregistered person under GST and recipient is registered person then Compliance to be done by Recipient as if he is the Supplier. If any goods purchased value more than Rs. 50,000/- from Unregistere d dealer Form GST EWB-01 Area store will prepare the E Way bill on behalf of unregistered dealer Page 3 of 14

4 Note: a) Consignor is a Person or firm (usually the seller) who delivers a consignment to a transporter for transporting it to a consignee (usually the buyer). b) In case of multiple consignments, e-way bill is required to be issued for each consignment in FORM GST EWB-01 and if he wants he voluntarily can issue a consolidated E-way bill too in FORM GST EWB-02 prior to movement of goods, by providing the e-way bill numbers of each consignment. Validity of e-way Bill An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of e-way bill- Distance Less Than 100 Kms For every additional 100 Kms or part thereof Validity of EWB 1 Day additional 1 Day Note:- Where an e- way bill has been generated under this rule, but goods are either not transported or are not transported as per detail furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, within 24 hours of generation of the e-way bill. Generally changes cannot be possible once e-way bill is generated, if there is any mistake e-way bill has to be cancelled and new e-way bill has to be generated. Documents or Details required to generate e-way Bill 1. Invoice/ Bill of Supply/ Challan related to the consignment of goods. 2. Transport by road Transporter ID or Vehicle number. 3. GSTIN of Recipient, Place of Delivery (PIN Code only), HSN Code, Value of Goods. Page 4 of 14

5 Generation of E-Way Bill (EWB) throughh Portal The e-way bill (EWB) portal provides a gateway to generate e-way bills (single and consolidated options), to change vehicle number on the already generated EWB, cancel generated EWBs etc. As per Central Government notification 27/2017 dated 30 th August 2017, E-way bills in EWB-01 can be generated by either of two methods: 1. On the Web Common Portal Step-by-step processs generation of E way bill through web based common portal is as under:- Pre-requisites for generating an e-way bill 1. Registration on the EWB portal. (already done by Head office) 2. The Invoice/ Bill/ Challan related to the consignment of goods must be kept in hand. 3. If transport is by road Transporter ID or the Vehicle number or own vehicle number. 4. If transport is by rail, air, or ship Transporter ID, Transport document number, and date on the document. Process of generation of E-Way Bill Step 1: 1. Login to e-way bill system. 2. Enter the Username, password and Captcha code, Click on Login Note:- The Username and password is already created by tax section of CFO- by this office to EE EZ, further area store wise sub user id has been provided Area store Page 5 of 14

6 Step 2: Click on Generate new under E-waybill option appearing on the left-hand side of the dashboard. Enter the following fields on the screen that appears: 1) Transaction Type: i. Select Outward if company is a supplier of consignment:- If transaction type selected is Outward, following subtypes appear The selection of Outward - sub type is based on the transaction mention below:- Sl No. Nature of Transaction Sub Type 1 Sale of Scrap/ /Material 2 Sale of Transformer Oil Supply Supply 3 Repairing of Transformer/ Machineries Job work 4 Transformer/ material send for testing 5 Material send to Work shop/ meter testing unit of company 6 Material send in field 7 Any other transaction Job work For Own Use For Own Use Other Page 6 of 14

7 ii. Select Inward if company is a recipient of consignment:- If transaction type selected is Inward, following subtypes appear: Note: a) SKD/CKD- Semi knocked down condition/ Complete knocked down condition. (Material identified after assembling their parts). b) The selection of Outward - sub type is based on the transaction mention below:- Sl No. Nature of Transaction Sub Type 1 Material Purchase from unregistered dealer 2 Receipt of Repairing of Transformer/ Machineries (if transportation responsibility on company) 3 Transformer/ material send for testing 4 Material receive to Work shop unit/ meter testing unit of company 5 Material received from field 6 Any other transaction Supply Job Work Job work For Own Use For Own Use Other 2) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others from drop down list as per transaction mention below:- Sl No. Nature of Transaction Document Type 1 Material Purchase or sales 2 Transformer/ Machineries send for repairing 3 Transformer/ Machineries received from repairer for repairing 4 Transformer/ material send for testing 5 Transformer/ material received after testing 6 Material receive to Work shop unit/ meter testing unit of company 7 Material receive to Work shop unit/ meter testing unit of company 8 Any other transaction Invoice Challan/ Indent Challan/ DI Challan/ Indent Challan/ Indent Challan/ Indent Challan/ Indent Other Note:-Store Indent no is treated as challan number 3) Document No. : Enter the document/invoice number/ challan no. / credit note no. In case of MPPKVVCL. Jabalpur, Indent number shall be entered in challan no. Page 7 of 14

8 4) Document Date: Select the date of Invoice or challan or Document. Note: The system will not allow the user to enter the future date. 5) From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details. Note: If the supplier/client is unregistered, then mention URP in the field GSTIN, indicating that the supplier/client is an Unregistered Person. Note: If the supplier/client is unregistered, then mention URP in the field GSTIN, indicating that the supplier/client is an Unregistered Person. 6) Item Details: Add the details of the consignment (HSN code-wise) in this section: 1. Product name 2. Description 3. HSN Code 4. Quantity, 5. Unit, 6. Value/Taxable value 7. Tax rates of CGST and SGST or IGST (in %) (Zero rate for the material send/ receivee for own use and for job work ) 8. Tax rate of Cess, if any charged (in %) (Zero ) Note: On the implementation of E-way bills, Based on the details entered here, corresponding entries may also be auto-populated in the respective GST Return while filing on GST portal. Therefore kindly fill correct data in E way Bill. Page 8 of 14

9 7) Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. The approx distance between supplier and receiver may be calculated from Google MAP. Apart from above, Either of the details can be mentioned: 1. Transporter name, transporter ID, transporter Doc. No. & Date. OR 2. Vehicle number in which consignment is being transported.(where the material transport by own vehicle or hiring of vehicle ) Format: AB12AB1234 or AB12A1234 or AB or ABC1234 Note: For products, clients/customers, suppliers, and transporters that are used regularly, first update the My masters section also available on the login dashboard and then proceed. Step 4: Click on Submit. The system validates data entered and any. throws up an error if Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated. The e-way bill generated looks like this: Page 9 of 14

10 Print and carry the e-way bill for transporting the goods in the selected mode of transport and the selected conveyance. You can print the e-way bill anytime as follows (in future): Step-1: Click on Print EWB sub-option under e-waybill option Step-2: Enter the relevant e-way bill number -12 digit number and click on Go Page 10 of 14

11 Step-3: Click on Print or detailed print button on the EWB that appears: Process of Updating the Vehicle Number on EWBs The e-way bill portal provides an option of updating vehicle number on the document. This option can be used many times for an e-way bill. Note: - that no other details of E-Way Bills can be edited. Step-by-step Process to Update Vehicle Number: Step-1: Login to the e-way bills portal and Select Update Vehicle No sub-option under e-waybill option appearing on the left-hand side of the page. Step-2: Against Show e-way Bill By:, Select either e-way Bill No. or Generated Date. Enter the e-way Bill No. or Date and Click on Go. Page 11 of 14

12 List of filtered e-way Bills will appear according to your choice. Select the relevant e-way Bill for which you want to update the vehicle number. Step-3: Enter the details on this page: Vehicle number From Place- the place of transfer from one to another vehicle select the reason for the change from the dropdown:- Transhipment- Transportation through more than two vehicles. (pre decided) Vehicle Break down Not updated earlier- where vehicle no. not updated during creation. remarks if any Click on Submit button. Note: Instead of vehicle number, enter transporter document number if the mode of transportation is rail, air, or ship. Page 12 of 14

13 The E-way bill gets updated with new detail instantly. Errors (if any) will be displayed. Method to Reject EWBs A user can reject the e-way bills generated by other parties (as recipients/ suppliers). For example, where the consignment did not reach the destination at all as it was cancelled on the way, the recipient may reject the e-way bill. Prerequisites: 1. Date of generation of e-way bill 2. E-way bill number you want to reject Login to the e-way bill portal, Click on Reject appearing on the left-hand side of the dashboard. The following screen appears: Select the date on which the e-way bill was generated and Click on Submit List of E-way bills appears that was generated on the selected date. Tick mark against the concerned e-way bill you want to reject on the rightis successfully hand side. You get a message on the screen once the e-way bill rejected. Note: As a second party, one can communicate the acceptance or rejection of such consignment specified in the e-way Bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill, it is deemed that he has accepted the details. Page 13 of 14

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