GST E waybill has been introduced for all the transporters and businesses and has been doing well since its applicability. Here we will try to denote some of the basic frequently asked questions by the traders and taxpaying entities:
Q. What Can be Done if I do not have Transporter Id but want to enter and generate Part-A slip?
- According to rule 138 (3), this can’t be possible. This is only possible if the taxpayer has the details of Transporter ID to unlock the Part-B and to generate the Part-A slip.
Q. What should I do if I want to transport the goods myself after generating the Part-A Slip?
- The user has to enter his GSTIN as the Transporter Id if he wants to generate the Part-A slip and wants to transport the goods by himself. After getting the transport details, he can update the Part-B by using Update Part-B/Vehicle sub-option which is given under the E-Way Bill menu and start the movement of goods.
Q. When can the validity of E-Way Bill be extended?
- If the consignment does not reach the destination within the given time then the Transporter or Generator can extend the validity of E-Way Bill. Given below are the circumstances:
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- Late due to vehicle breakdown
- Natural calamity
- Norms issue on the transit
- The accident of the transporting vehicle
- Transhipment delay etc.
- They can extend the validity only between 8 hours before or after the expiry time of the existing E-Way Bill validity.
Q. What to do if the PIN code is shown as invalid?
- The user must recheck the PIN code again if the PIN entered by them is shown as invalid by the system. And if the PIN code is valid then the user can select the state from the dropdown list and move further to the next stage.
Q. What will happen if the total invoice value does not match with the sum of tax value, assessable value and other values?
- Preferably, the total invoice must match with the sum of tax value, assessable value and other values.
- If the total invoice is less than the sum of the total of taxable value, applicable taxes and charges then the system will not allow the user to move forward without correcting the invoice value.
- If the total invoice is greater than the sum of taxable value, applicable taxes and charges then the system will aware the user through a pop-up message and user can still move forward for generating the GST E-Way Bill.
Q. Why is the message sent if the total invoice value is greater than Rs 10 crores?
- It has been noticed that while generating E-Way Bill, details some of the E-Way Bills have wrong total invoice values, which might be entered purposefully or incidentally by the users. If the entries are right, then he can continue with the E-Way Bill usage and if incidentally, this mistake happens then the user can cancel that E-Way Bill and generate another one.
- Along with the pop-up that is displayed when the user enters total invoice value, another pop-up will be displayed when the user submits E-Way Bill Entry Form. An SMS is also sent to the registered mobile number of the user which alerts him about the invoice value of E-Way Bill generated is greater than Rs 10 crores.
Q. While entering the goods details, is it necessary to choose the rate of tax?
- No, it is not necessary to enter the tax amount or to select the tax rates while generating the E-Way Bill.
Q. How to login in the E-Way Bill portal in case GSTIN in e-Way Bill portal is cancelled? However, the GSTN common portal is active anyways.
- In case if you want to check your GST E-Way Bill portal id status then,
- Home Page -> Taxpayer -> enter GSTIN
- After entering GSTIN, the system will show his GSTIN details which is present in GST Common Portal.
Q. In GST Common Portal, I have edited my GST registration details, but it is not shown on the E-Way Bill system. What can be done?
- If this situation happens, then the taxpayer must log in and use the Mu GSTIN from Common Portal sub-option given under Update option in the main menu.
Q. When should the Multi-vehicle option be used?
- In case a taxpayer or transporter wishes to transport the goods or consignment of a particular GST E Way Bill in multiple transporting vehicles, after getting to the transhipment destination, he can opt for ‘Change to Multi-Vehicle’ sub-option given at the ‘e-Way Bill’ option in the main menu.
Q. How to enter branch details of an unregistered transporter on an E-Way Bill portal?
- Instead of the registered place of business, if the transporter or taxpayer has an extra place of business, he can utilize the sub-option Update Additional Place which is under the Update option in the main menu of the E-Way Bill System to add/edit the extra places of business.
Q. What can be done if goods movement is done in batches or lots?
- According to the rule 55(5), the user must provide the tax invoice for the entire quantity which is moved in batches or lots. Then for each batch or lot, the user must prepare the delivery challan and generate the equally E-Way Bill for that batch or lot and move the consignment with delivery challan, invoice copy and E-Way Bill number. However, the final batch or lot must have the original invoice along with delivery challan and GST E Way Bill number.
- The user must select SKD/CKD/LOts sub-supply type on the E-Way Bill system to generate the E-Way Bill for such kinds of lots and batches with delivery challan details.
