Changes in E-way Bill effective from Today (16th November 2018)
The National Informatics Centre E-way Bill Project has published a list
of improvements in the E-way Bill under the Goods and Services Tax ( GST
) regime. The changes would be applicable with effect from 16th
November 2018. As per the document issued by the NIC, the following
changes will
be made in the e-way bills.
Checking of duplicate generation of e-way bills based on same invoice number
The e-way bill system is enabled in a way that if the consignor has
generated one e-way bill on the particular invoice, then he or consignee
or transporter will not be allowed to generate one more e-way bill on
the same invoice number.
If the transporter or consignee has generated one e-way bill on the
consignor's invoice, then if 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.
CKD/SKD/Lots for movement of Export/Import consignment
CKD/SKD/Lots supply type can
now be used for movement of the big consignment in batches, during Import & Export also.
Delivery challan and tax invoice need to accompany goods as prescribed in Rule 55 (5) of CGST Rules, 2017.
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 can
be given as the location (airport/shipping yard/border check post/
address of SEZ), from where the consignment is moving out from the
country.
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
can be given as the location (airport/shipping yard/border check post/
address of SEZ), from where the consignment is entering the country.
Bill To - Ship To' transactions: EWB generation is now categorized to four types
Regular
Bill to Ship to
Bill from Dispatch from Combination of both.
Changes in Bulk Generation Tool
Facility of EWB generation through the Bulk Generation Tool has been enhanced.