Latest Changes/Enhancements in E Way Bill generation

Writer: CS Payal Kataria

E Way bill system is powerful tool to mitigate tax evasion. This system makes transparency in tax administration and business administration as well. From business point, E way bill system is effective tool/software which can track and record movement of goods from business premises to location of recipient, transporter, godown, branch etc. Data filled in EWB 01 can be auto populated in GSTR 1, which ultimately helps in avoidance of duplication of work. To make this tool more effective and to overcome shortcomings in existing system, certain enhancements were enforced and applicable w.e.f 1st Oct 2018. Now quoting of PIN will calculate correct distance and also determine validity of the E way bill.

Following are the enhancements done in the E-Way Bill generation Form applicable w.e. f 01.10.2018:

1. Display of only relevant document types in “Document Type” drop down list based on the selected Transaction “Supply Type” and “Sub Type” by the tax payers.
2. Auto-population of state name based on the pin code entered at consignor and consignee addresses.
3. Standard rates for tax are provided in the drop down list for selection based on the type (intrastate/inter-state) transactions.

4. Additional fields for “CESS Non Advol Amount” & “Other Value” have been introduced to enter CESS Non Advol amount and any other charges (+/-) written in invoice.
5. Alerting the generator of the E-Way Bill through SMS message, in case the total invoice value is more than Rs. 10 Crores.
6. Transporter ID is made compulsory for generating Part-A slip.

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