New changes in E way bill

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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.

 

 

 

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