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FAQ on GSTR-9C released by ICAI Indirect Tax Committee

    

Goods and Services Tax (GST) evasion

    

Gujrat High Court admits appeal on last date to avail ITC for July 2017 to March 2018

    

Hunt for missing taxpayers under GST?

    

Removal of difficulty order regarding extension of due date for filing of Annual return in FORM GSTR-9, GSTR-9A and GSTR-9C

    

Johnson company found guilty for not passing the benefit of GST reduction from 28% to 18%

    

31st GST Council meeting will be held on December 22, 2018 in New Delhi.

    

CBIC Press Release on effective tax rate on complex, building and flats in Pre-GST and Post-GST Regime.

    

Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C

    

New Functionality update on GST Portal : Appeal to the AAAR in Form GST ARA-03 against the order of AAR

    

GSTR-9 and GSTR-9C due date is almost near but the utility to file the same is still awaited ?

    

For GSTP Examination on 17.12.2018, candidates enrolled upto 04.12.2018 will be eligible to register, instead of 26.11.2018, as notified earlier

    

GST Council is likely to launch one-time amnesty scheme to facilitate exit for Nil filers and Non-filers

    

New Simplified GST Return Forms are likely to be rolled out from 1st April 2019

    

Updated version of GST Concept and Status and PPT on GST by CBIC (updated as on 01.12.2018)

    

CBIC has released an Updated FAQ on TCS under GST as on 30.11.2018

    

CBIC extended due date for filing GSTR-7 for the months of October 2018 to December 2018

    

Extension of due date for filing GSTR-4 in Srikakulam district of Andhra Pradesh

    

Extension of due date for filing GSTR-1 (having aggregate turnover upto Rs.1.5 Crore) in Srikakulam district of Andhra Pradesh

    

Extension of due date for filing GSTR-1 in some districts of Tamil Nadu and Andhra Pradesh

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Finance Bill

Changes in e-way bill generation w.e.f. 16.11.2018

Proposed improvements in e-way bill generation, being released on 16.11.2018

1. Checking of duplicate generation of e-way bills based on same invoice number

The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks for duplicate based on the consignor GSTIN, document type and document number. That is, if the consignor has generated one e-way bill on the particular invoice, then he will not be allowed to generate one more e-way bill on the same invoice number. Even the transporter or consignee is not allowed to generate the e-way bill on the same invoice number of that consignor, if already one has been generated by the consignor.

Similarly, if the transporter or consignee has generated one e-way bill on the consignor’s invoice, then any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.

2. CKD/SKD/Lots for movement of Export/Import consignment

CKD/SKD/Lots supply type can be used for movement of the big consignment in batches. When One ‘Tax Invoice’ or ‘Bill of Entry’ is there, but the goods are moved in batches from supplier to recipient with the ‘Delivery Challan’, then this option can be used. Here, the batch consignment will have ‘Delivery Challan’ along with copy of the ‘Tax Invoice’ or ‘Bill of Entry’ in movement. The last batch will have the ‘Delivery Challan’ along with original ‘Tax Invoice’ or ‘Bill of Entry’.

Some exports or imports will be in big consignment and may not be moved in one go from the supplier or to the recipient. Hence, CKD/SKD/Lots supply can be used for this.

For CKD/SKD/Lots of Export consignment, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

For CKD/SKD/Lots of Import consignment, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.

3. Shipping address in case of export supply type

For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

4. Dispatching address in case of import supply type

For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.

5. ‘Bill To – Ship To’ transactions

There are four types of ‘Bill To – Ship To’ transactions. These types depend upon the number of parties involved in the billing and movement of the goods. The following paras explain the same.

o Regular: This is a regular or normal transaction, where Billing and goods movement are happening between two parties - consignor and consignee. That is, the Bill and goods movement from consignor to consignee takes place directly.

o Bill To – Ship To: In this type of transaction, three parties are involved. Billing takes places between consignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.

o Bill From – Dispatch From: In this type of transaction also, three parties are involved. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the consignee.

o Combination of both: This is the combination of above two transactions and involves four parties. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the fourth party, as per the consignee’s request.

6. Changes in Bulk Generation Tool

New columns have been added in the Bulk Generation Tool. The same will be released on 16th November 2018.



ID: 443 | Date 14-11-2018 | Posted By:

CA Mohit Jain


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