Electronic Way Bill 1 EWay Bill updates at

Electronic Way Bill 1

E-Way Bill updates at a glance Electronic Way Bill started on pilot basis from 16 th Jan 2018. All inter/intra state movement will be covered under E-Way bill. 15 States has already implement the same on Intra state movements also. All Intra state movement of goods, the E-Way Bill will be implemented across India w. e. f 1 st Jun 2018. 2

Objective behind E-Way Bill One way bill for movement of the goods through out the country. 01 02 04 No need for transit pass in any state Hassel free movement of goods for transporters throughout the country 03 Easier verification with complete details 3

E-Way Bill System Ganesh Trading Ltd e-way Bill Number E Way (EBN) Bill e-way Bill Number (EBN) E Way Bill Acceptance e-way Bill Number (EBN) Speed Transport Verification Need to authorize within 72 hours or else will be deemed as acceptance. Rakesh Trading Ltd 4

Goods movement – VAT regime Gujarat Check post Goods and Documents are checked Supplier VAT Invoice details Way Bills – Gujarat and Tamil Nadu Transit pass – Maharashtra and Karnataka Goods transit using own transport Tamil Nadu Karnataka Transporter Maharashtra Goods transit using transporter Customer 5

Goods movement – GST Regime Gujarat Check post Goods and Documents are checked Supplier GST Invoice details E-Waybill Goods transit using own transport Tamil Nadu Karnataka Transporter Maharashtra Goods transit using transporter Customer 6

A Paradigm Shift Departmental Policing Model Self Declaration Model Post Movement Capture Model Pre Movement Capture Model Move and make him to account Account first and move later 7

Benefits of E-Way Bill Need not visit tax offices Waiting time at check post reduces Self – Policing by Traders Environment Friendly and Revenue Growth Accurate Data with Analytical work 8

E Way Bill Rules 1 • Information to be furnished prior to commencement of movement of goods in PART A of E –Way Bill. 4 • E – Way Bill can be generated by Supplier, Recipient and Transporter. The unregistered person or transporter need to enrol on way bill portal 2 • E – Way Bill is to be generated by the person who caused movement of goods of consignment value exceeding Rs. 50, 000/-. Value includes the Tax Amount also. 5 • E – Way Bill is invalid without vehicle number for transportation of more than 10 K. M. Vehicle Number can be entered by Transporter in E Way Bill. 3 • E –Way Bill must be generated for the movement of goods in relation to a supply, for reason other than supply and due to inward supplies from an URD 6 • E – Way Bill with consignment should have latest vehicle number in which carrying the consignment. 9

Who is impacted with E – Way Bill ? Registered Business Unregistered Business Transporter 10

Who is impacted by the E – Way Bill ? Registered Business • Any registered business, transporting goods in their own vehicle, hired vehicle, railways, by air or by vessel, the supplier or recipient of the goods should generate E-way bill. Unregistered Business • In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill. Transporter • When goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. Unregistered Transporters will be issued Transporter ID. 11

Requirement of E Way Bill E- Way Bill not required Mandatory E- Way Bill 1 • Where the goods are sent by Principal to Job worker to another state. E-Way Bill to be generated by Principal. 2 • Handicraft goods transported from one state to another state by a person who has been exempted from obtaining registration, the E-Way bill shall be generated by the said person. 1 • Where the goods being transported by a non motorised conveyance. 2 • Where the goods being transported are specified in annexure to Rule 138 (14). Like Printed Books, News Paper and vegetables etc. 3 • Goods transported from Port, Airport, Air Cargo, Land custom to ICD and CFS or Movement of goods in notified area. 12

Things to be remembered regarding E Way Bill The generator of E-Way Bill cancel it within 24 hours and new E-Way Bill can be generated. Validity of E-Way Bill is One Day (24 Hours) upto 100 K. M. and every K. M. or part thereafter one additional day. Validity starts from the first entry in Part B and not from the generation of E-Way Bill. Recipient of consigner can accept or reject E-Way Bill, if it does not belongs to him within 72 hours of generation. The conveyance shall carry copy of Invoice, Bill of Supply, Copy of EWB and EWB Number. 13

Things to be remembered regarding E Way Bill No E-Way Bill can be edited and amended. E-Way Bill generated without Vehicle Number for the movement more than 10 K. M. will be considered as invalid. Consolidated E-Way Bill can be generated for vehicle carrying multiple EWB consignment. Consolidated E-Way Bills does not have any specific validity it depends upon the E-Way Bill attached to it. Transportation details can be updated any number of times till the goods reaches the destination. 14

Different forms under E-Way Bill System EWB 01 EWB 03 Electronic Way Bill Form Verification Report EWB 02 EWB 04 Consolidated E-Way Bill Detention Report 15

E Way Bill Format Part A Transaction Details • Transaction Type and Sub Type, Document Number and Document Date From • Name, GSTIN, Address, Place, Pin Code and State To • Name, GSTIN, Address, Place, Pin Code and State Item Details • Product Name, Description, HSN Quantity, Unit, Value and Tax Rate Transporter Details • Transport Name, Transport Document and Date Part B Transporter Details • Mode, Vehicle Number, From, Entered Date, Entered By 16

How to Comply with E – Way Bill ? E-Way Bill can be generated on the e-Way. Bill Portal. All you need is a Portal login. ON THE WEB Via SMS Pre-requisite to generate E-way on the web – Pre-requisite to generate E-way on the SMS – • Registration on the EWB portal • The Invoice/ Bill/ Challan related to the consignment of goods must be in hand. • If transport is by road – Transporter ID or the Vehicle number. • If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document. • Registered Mobile Number • The Invoice/ Bill/ Challan related to the consignment of goods must be in hand. • If transport is by road – Transporter ID or the Vehicle number. • If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document. 17

E - Way Bill Generation (Web) • Log on to ewaybill. nic. in • Enter your User Name and Password, then the Captcha Code, and then click “Login”. 18

• On authentication of your credentials, the main menu of theside e-way billdashboard. portal will open up Clicksuccessful on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand of the 19

Enter the following fields on the screen that appears • Select ‘Outward’ if you are a supplier of consignment • Select ‘Inward’ if you are a recipient of consignment. 20

If transaction type selected is Outward, following subtypes appear If transaction type selected is Inward, following subtypes appear Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not listed Document No. : Enter the document/invoice number Document Date: Select the date of Invoice or challan or Document. Note: The system will not allow the user to enter the future date 21

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’. 22

Item Details: Add the details of the consignment (HSN code-wise) in this section: 1. 2. 3. 4. 5. 6. 7. 8. Product name Description HSN Code Quantity, Unit, Value/Taxable value Tax rates of CGST and SGST or IGST (in %) Tax rate of Cess, if any charged (in %) 23

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. Apart from above, Either of the details can be mentioned: 1. Transporter name, transporter ID, transporter Doc. No. & Date. OR 1. Vehicle number in which consignment is being transported. Click on ‘Submit’. The system validates data entered and throws up an error if any. Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated. 24

The e-way bill generated looks like this : Print and carry the e-way bill for transporting the goods in the selected mode of transport and the selected conveyance. Only E-way number is also enough. 25

E Way Bill Format 26

You can print the e-way bill anytime as follows: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option Enter the relevant e-way bill number -12 digit number and click on ‘Go’ 27

Click on ‘Print’ or ‘detailed print’ button on the EWB that appears: 28

Via SMS How to register for SMS facility? How to use the SMS facility for creating/cancelling e-way bills? 29

How to register for SMS facility? Login to E-way bill portal, Click on ‘Registration’ appearing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down. The mobile number registered for the GSTIN gets partly displayed. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’. 30

Only those mobile numbers that are registered with the website can be registered for the SMS facility. A maximum of two mobile numbers can be registered against one GSTIN. For multiple user IDs against a single mobile number, following screen appears: 31

If your mobile number is being used for more than one User IDs created, then you must select the desired user ID/username and click ‘Submit’. 32

Using SMS to Generate E – Way Bill Transaction Type – Outward Supply E Way Bill Generation Invoice Number Recipient’s GSTN Number Delivery PIN Code EWBG OSUP 29 AABPX 0892 K 1 ZK 560021 1005 27/01/2018 100000. 00 7215 73 KA 12 AB 2456 Invoice Date Total Value HSN Code Vehicle Number Approximate Distance “ E-way bill generated successfully. E-Way Bill No: 181000000287 and date is 27/01/2018 ” SMS needs to be sent to officially registered Number for Each State. 33

Using SMS to Generate E – Way Bill – Transporter Transaction Type – Outward Supply E Way Bill Generation Recipient’s GSTN Number Supplier’s GSTN Number EWBT OSUP 29 AABPX 0892 K 1 ZK 29 AAAEPM 1443 K 1 ZP 560021 1005 27/01/2018 100000. 00 7215 73 KA 12 AB 2456 Delivery PIN Code Invoice Number Invoice Date Total Value HSN Code Vehicle Number Approximate Distance 34

Transporter Registration • Visit the E – Way Bill Portal • Click on ‘ Enrolment for transporters ’ 35

1. 2. Select Your State* a) Enter Name as per PAN* b) Enter Trade name if any c) Enter your PAN* (Note that once you enter PAN and click on Validate, system validates for any error of mismatch, rectify the same and proceed) 36

4. Constitution of business*: Select the relevant business form from the drop down 37

5. Principal place of business a) Type in the Complete Address entering all the red marked mandatory fields. * b) Contact information: Type the e -mail address, Landline number and Fax number (if any) Note: The e-mail address mentioned here shall be used for authentication. c) Nature of premises mentioned at a)- Select whether the address at a) is Building that is Own /leased /rented/ consent/ shared/ any other case. 38

• Tick mark on the left-hand side box to give your consent to the e-Way Bill System/GSTN to fetch Aadhar details of the Authorised personnel of the organisation from UIDAI for authentication here. • In the fields that follow, Mention the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm: • The Aadhar Number, Name of the personnel and mobile number as per Aadhar. • Once entered, Click on ‘Verify detail & Send OTP’ button. • An OTP is sent to the Mobile number registered with Aadhar of the above-mentioned personnel. • Enter it and click on ‘Verify OTP’ • A message that Your Aadhar was successfully verified appears. 39

8. Create Login details* : Set a new unique username/ user ID and password. Check if the username you wish to set is already being used or not by clicking on ‘Check’. 9. Verification* : Tick mark against the declaration confirming correctness of the Information you give and Click ‘Save’ Outcome: System generates a 15 -digit Transporter ID and displays the same. Note this number and inform clients. 40

Configuring e-Way Bill Gateway of Tally -> F 11 -> F 3 -> Gateway of Tally -> Account Info -> Ledger 41

Configuring e-Way Bill Gateway of Tally -> Accounting Voucher -> F 8 -> F 12 42

Transaction Outward Supply with invoice value more than Rs. 50, 000 E-Way Bill threshold of Rs. 50, 000 is inclusive of Base Price + Tax Amount 43

E-Way Bill Details for e-Way Bill generation 44

JSON export Automatic export of e-Way Bill JSON after saving Exported JSON to be uploaded on portal. Portal will generate the e-Way Bill which needs to be updated in Tally. 45

What if Vehicle or Mode changes ? 46

Correcting missing information Gateway of Tally -> Display -> Statutory Reports -> GST -> Export for e-Way Bill 47

Updating e-Way Bill No. Gateway of Tally -> Display -> Statutory Reports -> GST -> e-Way Bill -> Update e-Way bill info 48

Composition Scheme 49

Registration – Threshold Limit Composition Scheme Composition Levy Aggregate Turnover does not exceeds • Not applicable for a taxable person engaged in : o supply of services, o supply of goods through an e-commerce operator o Interstate outward supplies • Shall not collect tax • Cannot claim Input Tax Credit • Services up to Rs. 5 Lakh will be exempted for Traders 1. 5 Crores • Applicable for all transaction under the PAN • Rate of Tax : o Traders / Manufacturer : 1% of Taxable Turnover in a state. o Restaurants & Dhabas: 5% of Taxable Turnover in a state. 50

Additional information related with registration Composition scheme will be applicable for all branches registered on same PAN within the state. Composition scheme can be opted before the beginning of financial year by providing information on portal. When a dealer opts out of the composition scheme all the normal rules are applicable from the day of opting out. Dealer can opt from composition scheme in one year and opt out in next year. 51

How documents and returns need to be maintained ? Composition dealer is not required to maintain detailed (tax rate wise) records of transactions. Composition dealers has to issue Bill of Supply and should not collect tax upon. Composition dealers is required to furnish only one quarterly return GSTR – 4 and an annual return GSTR 9 A. Auto drafted details will not be available for QTR 2 and QTR 3. Sales details need to be entered manually. 52

How to define Tax Liability ? Composition dealer has to pay the tax under reverse charge wherever applicable. No ITC will be available for tax paid under RCM. Taxes to be paid on URD purchase made between July’ 17 to August’ 17. From Spetember’ 17 there is no need to pay. The Dealer is required to pay only CGST and SGST, even if there is import of service or purchase from an unregistered dealer or Inter state inweard supplies. Total GST Payable = Tax on Supplies (Net of Advance and Returns) + Reverse Charge Liability + Liability on URD Purchase + Tax on Import of Services. 53

How technology can help you ? System should support configuration of applicable rate of tax on Sales Taxable turnover. Support for defining Taxable, Exempted, Nil Rated and Reverse Charge supplies. Auto Calculation of tax on purchases, System should apportion GST on purchase in item cost. Support for Reverse charge calculation and Generation of E Way Bill. Generation of GSTR 04. 54

Configuring Composition scheme Gateway of Tally -> F 11 -> F 3 -> By enabling “Enable Tax rate for purchase” Tally will allow the user to configure Tax details at Master / Group level for automatic calculation in purchase invoice. 55

Configuring Composition scheme Sales Ledger Purchase Ledger 56

Configuring Composition scheme Central Tax Ledger State Tax Ledger Composite dealer can make purchases from other states also so similarly IGST ledger will be created. ITC will not be allowed for the taxes paid on purchases, so that the amount can be appropriated in item value. c 57

Configuring Composition scheme Stock Item creation and tax configuration for Taxable Goods 58

Configuring Composition scheme Stock Item creation and tax configuration for Exempted Goods 59

Transactions Purchase Transaction 60

Transactions Gateway of Tally -> Stock Summary -> Gateway of Tally -> Profit & Loss -> The purchase price of Laptop was Rs. 21, 300 but in stock summary Rate is Rs. 25, 134, which includes the tax amount also. 61

Transactions Ledger Creation Activating Reverse Charge for Ledger 62

Transactions RCM Purchase (tax will not be charged by supplier) 63

Transactions Outward supply is being made by a composite dealer so tax will not be collected by supplier from recipient. 64

Transactions 65

Transactions 66

Quarterly Return GSTR 4 Gateway of Tally -> Display -> Statutory Reports -> GSTR 4 will not include the purchases registered person (other than reverse charge) for Q 2 and Q 3 GSTR 4 will not include exempted outward supplies (because tax to paid only on taxable T. O. ) 67

Quarterly Return GSTR 4 Gateway of Tally -> Display -> Statutory Reports -> GSTR 4 -> Ctrl + E Before exporting the GSTR 4 in excel format, user need to put blank template of GSTR 4 provided on GST portal 68

Key Takeaway from Session • Using correction technology like Tally will ease your compliance need for E-way bill or Composition scheme whichever is applicable to you. • Upgrade, Update and Educate. 69