Eway Bill

Integration Of E-way Bill Portal With VAHAN Portal
Eway Bill
CA. Kapil Mittal

Integration of e-way bill Portal with VAHAN portal

To ensure correctness of vehicle number, the Government has linked the e-way bill system with the VAHAN portal for cross checking the vehicle Registration Number on a real time basis at the time of generating E-way bills. In other words the E-way Bill system will show error and does not generate an E-way bill if the vehicle is not registered on the VAHAN Portal.

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Inspection of Goods In Movement, Detention, Release And Confiscation
Eway Bill
CA. Kapil Mittal

Procedure for interception of conveyances for Inspection of Goods In Movement, Detention, Release and Confiscation

With reference to circular no 41/15/2018-GST, the procedure for interception of conveyances for  Inspection of goods in movement, and detention, release and confiscation of such goods and conveyances has been prescribed. 1. Who can be Proper officer for interception of conveyances for inspection The jurisdictional Commissioner or an officer authorized by him for this purpose shall, by order, designate an officer/officers as the proper officer/officers to conduct an interception of conveyances for Inspection and goods in the jurisdictional area specified in such order. 2. Verification of Conveyance by Proper officer interception of conveyances for inspection Proper office so authorized, can

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Bill to ship to model in E Way Bill
Goods and Service Tax
CA. Sachin Jindal

Issues Regarding “Bill To Ship To” for e-Way Bill Under CGST Rules, 2017

A number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for “Bill To Ship To” model of supplies. 1. Bill to Ship to Model In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:  “A” is the person who has ordered “B” to send goods directly to “C”. “B” is the person who is sending goods directly to “C” on behalf of “A”. “C” is the recipient of goods. 2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be

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Minor Mistake in eway bill
Eway Bill
CA. Kapil Mittal

No Detention and seizure of goods for minor mistake in eway bill

Sec 129 provide for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the CGST Act or the rules made thereunder. Now, for minor mistake in eway bill, action under section 129 will not be taken. It has been informed that proceedings under section 129 of the CGST Act are being initiated for every mistake in the documents. It is clarified that in case a consignment of goods is accompanied by an invoice or any other specified document

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Storing of Good in Transporter Warehouse
Goods and Service Tax
CA. Kapil Mittal

E-way Bill In Case Of Storing Of Goods In Godown Of Transporter

How to make E-way Bill In Case Of Storing Of Goods in Transporter Godown. The problem of Storing Of Goods In Transporter Godown: Textile traders use transporters’ godown for storage of their goods due to their weak financial conditions. The transporters providing such warehousing facility will have to get themselves registered under GST. The transporters providing such warehousing facility will have to get themselves registered under GST and maintain detailed records in cases where the transporter takes delivery of the goods and temporarily stores them in his warehouse for further transportation of the goods till the consignee/recipient taxpayer’s premises. The

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All About Eway Bill
Eway Bill
CA. Sachin Jindal

All About E way Bill

1. What is E-Way Bill E Way Bill is electronic document Contain two parts – Part A and Part B To be generated before causing movement of goods on GST common portal as per rule 138 of CGST 2017 To be generated by registered person who cause movement of goods or transporters Prior the actual movement of goods Generation of e-way bill on E Way Bill portal 2. Stakeholder of E Way Bills Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name if it does not belong to him/her. Recipients – Generate the

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Importance of filling Part B of Eway Bill
Eway Bill
CA. Sachin Jindal

Importance of filling Part B of Eway Bill

In the recent order passed by the High court of Madhya Pradesh in their order dated 05-07-2018, demand and penalties imposed Rs. 1,32,13,683 on M/s Gati Kintetsu Express Pvt Ltd by GST Appellate Authority & Joint commissioner of State Tax, Indore and Assistant Commissioner of State Tax, Indore has been confirmed due to negligence of Part B of Eway Bill portal. Facts of cases related to Part B of Eway Bill portal: The vehicle of M/s Gati Kintetsu Express Pvt Ltd was carrying goods from Pune(Wadki), Maharashtra to Noida via Indore and other different places. The inspection was carried out

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RFID tag mandatory along with e-Way Bill in Uttar Pradesh from 1 November 2018
Notification
CA. Kapil Mittal

RFID tag mandatory along with e-Way Bill in Uttar Pradesh from 1st November 2018

In continuation to the existing procedure to be followed for generation of e-Way bills, the Uttar Pradesh State GST department vide notification No. 1025 has additionally mandated all transporters to obtain an RFID tag under the GST law and map the RFID tag to the E-way bill system. Further, the RFID tag should be embedded on the windscreen of the transporting vehicle.

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