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Government weighs the idea of GST E-way bill link with FASTag

The Government is looking to link the GST network (e-Way bill) with FASTag mechanism of the National Highways Authority of India and Logistics Data Bank  services of the Delhi Mumbai Industrial corridor. For those who are not aware of what FASTag is, it is a device that with the help of Radio Frequency Identification technology enabled toll payments directly from the prepaid or savings account linked to it. The tag is pasted on the windscreen of the vehicle thus enabling the commuter to drive the plaza without having to stop by at the toll booth for any cash transactions.

How will it be linked with GST?

The revenue department has come up with the idea of linking the e-way bills with the FASTag mechanism to ensure quick movement of goods and check GST evasion. In order to move the goods more than Rs 50,000 you do require the E-Way bill from one state to another. Further, this bill can be linked to the LDB services of DMICDC. LDB deploys RFID technology for the ease of container tracking services in India by integrating multiple information nodes across various agencies. Just linking the e-way bill with FASTag mechanism would enhance the operational efficiencies throughout the logistics platform. Not just that, the linking of both the mechanism would also help in the prevention of GST evasion by traders who look for the opportunity to exploit the loopholes in the supply chain. Linking is further expected to increase the tax collections by keeping check on the trade that currently happens on cash basis. Linking the e-way bill with FASTag would let the revenue authorities track the movement of the vehicle and make sure that their their travelling destination matches with what they have specified during the generation of e-way bill.

Government focus on Increasing Compliance

One of the reasons why the Government wants to bring the FASTag system is that with the GST system now stabilizing, the time is good to bring some sort of mechanism that ensures greater compliance. GST was rolled out on July 1,2017 and ever since then there have been a lot of amendments made and new provision brought in to make sure that the indirect tax goes through a smooth adoption by the tax payers. To ensure the compliance and payment of GST, the Government has set up the Directorate General of GST Intelligence that would be entitled with investigation the tax evasion and conduct search and seizure operations as per the GST Act.

As of now, linking of the FASTag with e-way bill is on paper but the Government is making efforts to roll the scheme out in order to achieve a system without loopholes and better compliance.

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FAQ on E way bills which will be live from 1st of Feb 2018

Q-1> Who is responsible for E-way Bill ?
Ans.: The responsibility  for E-way Bill is :

           Ist –  The Supplier

          IInd – The receiver

          IIIrd – the Registered person if Purchase or sale from a Un-Registered Person/dealer

Q-2> what type of supply is cover under E-Way Bill 
Ans.: All types of movements of Goods are Covered under E-Way Bill. Including Rejection, Sale Return, Repair and Maintenance and Job Work or material send for Job Work with A Delivery Challan. The approx  Value will have to be shown on Delivery Challan of Job work and E-way Bill to be made for this Challan.

Q-3> what Amount is  cover under E-Way Bill ?
Ans.:  Material value up to Rs. 50000/- is not covered under E-way Bill. If the total Value of material when loaded in a single vehicle is more than 50000/- E-way bill will have to be generated  by the Transporter.

Q-4> How Many part file in E-way Bill  ?
Ans.: There is 2 part of E-way bill, it’s A and B. in part A ,we fill the detail of Goods receiver , items detail and Value of Goods. And Part  B is Column of Transporter detail ,mean Transport name, vehicle number, and GR number.

Q-5> What is the limit to fill in Part B of E-way Bill?
Ans.: If the material Dispatch less than 10 km, through hand delivery or Rickshaw part B will  not be required.

Q-6> What is the Identity of Goods in E-way Bill?
Ans.: The Goods will be Identified with the HSN Code shown is E-way Bill.

Q-7> Any Printout of E-way bill need with the Invoice of Goods?
Ans.: No Printout need with the Invoice of Goods, show only number of E-way bill in front of Invoice.

Q-8> What is Consolidated E-way Bill ?
Ans.: consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle. Consolidated E-Way allows the transporter to carry a single document ,instead of a separate document for each consignment in a conveyance.

Q-9> What is the validity of E-way Bill?
Ans.: The validity of E-way Bill is:

          00 to 100 Km. :  01 Days

         100 to 300 Km.:  03 Days

         300 to 500 Km. : 05 Days      

         500 to 1000 Km. : 10 Days

        More than 10000 km.:  15 Days

Q-10> What is the penalty of non-filling of E-way Bill ?
Ans.: the penalty of non-filling of E-way Bill is 200% of GST value of invoice.

And please note that there is no editing in E-way bill after final submission.

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e-Way bill android app launched

E-Way bill android app launched:

e-waybill in Karnataka

e-way bill

If you have registered yourself at the website
www.ewaybill.nic.in

Than you can use the smoother new system to generate and manage your E-Way bill.

Go to www.ewaybill.nic.in
>log in with your user ID and Password
>After login at the home page go to tab Registration . It is just below the reports tab
>Go for Registration than Android
>You will receive an OTP

Verify the OTP
>Give details of the android phone (IMEI Number) and a link will be sent to your submitted phone
>Now go to phone and click the link
>App will be downloaded from Google Play Store
>You are done

You can use this app at any time and generate and manage your E-Waybill Management.

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How to generate e-way bill in Karnataka under GST regime ?

We have explained how to get e-way bill login in Karnataka under new GST regime . Once you get the login id and password created next step would be generation of e-way bill.

 

e-way bill entry

e-way bill entry

eway bill generation

 

As of now GST number of the receiving party is not validated so kindly check twice before generating e-way bill. Once you generate e-way bill depending on KM it will allocate the time. if you made any error in e-way bill you can cancel e-way bill by entering e-way bill number as generated from system. You can enter the vehicle number or Transporter Name with docket number.

You need to enter items shipped line by line not one single bulk entry. HSN code is mandatory for each line and you need to specify the value of each items shipped along with tax rate. It will calculate the tax amount at the end of each line.

ewaybill with QR code

It looks like above once you enter all details in system and click generate e-way bill.

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How to register for e-way bill in Karnataka ?

As we know from our earlier post  e-WAY BILL SYSTEM is live in Karnataka one can register using the link http://gst.kar.nic.in/ewaybill and new user click on e-way bill registration which will get redirected to a new page asking you to enter your GST number.

e-way bill registration

Once you enter your GST number your details will appear like this but make sure details belong to your GST only. There are some cased data is not matching.

You will be asked to send OTP and it will allow you to choose your own user name and password for e-way bill.

After that login to the link given here

if you have any trouble in login use this number to get support

State KARNATAKA Contact No 80-22208401/80-22252258/80-22342689 Email [email protected]

You can login and generate e-way bill without any hassle. It will ask for invoice no. Quantity,KM distance etc..

 

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E-Way Bill Registration live in Karnataka

WELCOME to new e-WAY BILL SYSTEM, A system for hassle free movement of goods throughout the Country with one e-Way Bill

Tax Payers may note that e-SUGAM is being withdrawn from today. Please start using e-Way Bill system

if you try to access http://sugam.kar.nic.in/ getting message as ….

Service Unavailable


HTTP Error 503. The service is unavailable.

ONE TIME REGISTRATION: The GST tax payer can open the web site http://gst.kar.nic.in/ewaybill and select the option ‘E-Way Bill Registration’. Here, the tax payer has to enter his GSTIN and on validation, the system shows him his GSTIN details and request for send OTP. The OTP will be sent to the tax payer’s registered mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the tax payer.

Generation of e-Way Bill: The tax payer after logging in, select the ‘new’ option under ‘Generate EWB’ menu and enter the transaction details as per the document of the goods and enter the transporter details of Vehicle number. After validating all the fields, the system generates the e-Way Bill document with unique Number. It may be noted that the e-Way Bill is not validate without the Vehicle number entry. The vehicle number can be entered by the tax payer or the transporter. The e-way bill can be cancelled within 24 hours by the tax payer. The other party of the goods can reject the e-way bill, if it does not belongs to him.

Features of New e-Way Bill system: The new system facilitates the tax payers to enter his master entries for customers, suppliers, transporters and products. This information will help him in quicker and easier generation of e-way bills later. There are different modes of e-way bill generation – Web based, SMS based, Mobile App based, Bulk generation, API based, Suvidha Provider based. The tax payer can also generate and manage multiple sub-users and assign them the roles on the e-way bill system. The tax payer needs to take care while managing the sub-users to avoid mis-utilisation of his GSTIN.

ONE TIME ENROLMENT FOR GST UNREGISTERED TRANSPORTERS: Unregistered transporter to open web site http://gst.kar.nic.in/ewaybill and go to ‘Enrollment for Transporter’ option. Enter the PAN details, other business details and authenticate with OTP. The OTP will be sent to his mobile number. After entry and validation of OTP, username and password, the system creates the username and password for the transporter.

e-way bill regn in karnataka

 

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e-way bill is live now under GST

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-e-waybill in Karnataka

(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. In the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), –
(i) for rule 138, the following shall be substituted, namely:-

“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:

Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees ( Rs.50000.00):

Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:

Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of
goods

(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1:

(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

e-way bill time limit

e-way bill time limit

(11) The details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory

GST e-WAY BILL NOTIFICATION 30-08

 

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e-way bill in Karnataka under GST

For the information of suppliers of taxable

Goods under the Karnataka Goods and Services tax Act

With the implementation of Goods and Services Tax in India with effect from 1st July 2017, Commercial Tax check posts in the state have been abolished to facilitate unhindered movement of Goods vehicles. In order to facilitate speedy movement of goods vehicles, ‘e-way bill’ has been introduced

Features of ‘e-way bill’

  • ‘e-way bill’ should be used for movement of 41 notified commodities. Important commodities are- arecanut, automobile part, bitumen, cardamom, cashew, cement, cement-concrete blocks, chemical of all kinds, dry fruits, edible oils, electtrical goods, electronic goods, furniture, granite/marble blocks,hardware, iron & steel, tobacco products, machinery, paints, paper, pepper, ready mic concrete, ready made garments, clothing accessories,rubber, sanitary fittings, tea, timber, etc. the list given above is only indicative. For the complete list, department website can be visited.e-waybill in Karnataka
  • Its can be generated from the website http://vat.kar.nic.in with the same ‘username’ and ‘password’ as already provided the VAT regime.
  • The taxpayers who are registers under the Goods and Services tax directly from GSTN shall obtain ‘username’ and ‘password’ from the concerned local Goods and services Tax Officer or Sub Goods and Services Tax Officer.
  • If GSTIN is not available, the Tin issued under VAT may be used for generation of ‘e-way bill’.
  • ‘e-way bill’ is mandatory for transportation of goods valued exceeding Rs.50,000/- for all outward and inward supplies including inward supplies into the State from outside.
  • ‘e-way bill’ can also be used for the transportation of commodities other than those notified and as well as for consignments with value less then Rs.50,000/-.
  • The validity of ‘e-way bill’ depends on the distance to be covered by the goods vehicle. For details, please see notification on department website.
  • For transportation of goods within the limits on a revenue district, other than as a result of supply or job work, but for the purpose like weighment, transfer to or from depot or go down, etc., ‘e-way bill’ is not mandatory. In such cases, a self- printed delivery challan shall be used as prescribed under Rule 55 of the Karnataka Goods and Services Tax Rules.
  • With the introduction of Goods and Services Tax, the entire nation has become one common market. therefore, for movement of goods from one state, passing through the state of Karnataka, transit pass shall not be required.
  • For generating bulk ‘e-way bill’ a convert for EXCEL to XML utility is being provided. A facility to generate bulk ‘e-way bill’ through web services is also being provided.

For details please visit our website:

http://ctax.kar.nic.in or http://gst.kar.nic.in

Ritvik Pandey

Commissioner of Commercial taxes

Karnataka

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