Custom Duty and Import Duty in India

Custom Duty in India

Custom Duty is levied when goods are transported across borders between countries. It is the tax that governments impose on export and import of goods. The tax imposed on the import of goods is known as the import duty. Whereas, the tax imposed on the export of goods is known as the export duty. Customs Duty is beneficial for many reasons. For instance, it ensures a country’s economic stability, jobs, environment, among others. It regulates the movement of goods in and out of the country. It keeps a check on restricted items.

In the past few months, the government of India brought a major change in the tax systems of the nation. They introduced GST (Goods and Services Tax), a new tax collection system, which is a destination-based tax, which implies that the consumers are liable to pay tax when they use any goods and services.

GST has three categories –

  1. CGST (Central Goods and Services Tax),
  2. SGST (States Goods and Services Tax) and
  3. IGST (Integrated Goods and Services Tax).

Both CGST and SGST are applicable on the intra-state transactions whereas the IGST is applicable on the inter-state transactions. If the business is in the union territory, then UTGST will apply in place of SGST. The custom duty is now replaced by IGST, which means that instead of the custom duty, IGST tax is applicable (along with other applicable customs duties) on every import and export of goods and services. Let us understand IGST tax better.

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IGST: GST for Importers

Earlier, the tax system was complex and custom duty was levied to export and import goods and services. Multiple taxes such as countervailing duty (CVD), basic custom duty, anti-dumping duty, and safeguard duty were imposed on every import of goods and services. Under GST, these multiple taxes have been replaced by just one tax known as IGST (Integrated Goods and Services Tax). Only the integrated tax and the basic customs duty will be chargeable on the import of goods.

Import of goods refers to bringing merchandise into India from anywhere outside of India as per the IGST Act 2017. All the imports will be regarded as inter-state supplies and integrated tax will be imposed on them along with other applicable customs duties.

Calculation of IGST

GST can be calculated simply by multiplying the Taxable amount by GST rate. One must know that the tax on goods is imposed as per the size, mass, and extent of the imported and exported goods. The IGST tax for imports will be received by the State where the goods or services are consumed and not by the state where they are manufactured. Mentioned below is an example of the calculation of IGST on the import of goods:

For example,

The assessable value of an imported item is INR 10000/-
Basic Customs Duty = 10%
Integrated Tax Rate = 18%
The taxes will be calculated as follows:
Assessable Value = INR 10000/-
Basic Customs Duty = INR 1000/-
The value to impose integrated tax = INR 11000/- (10000 + 1000 = 11000)
Integrated tax = 18% of INR 11000 = INR 1980/-
Sum of Taxes = INR 1000 + INR 1980 = INR 2980/-

In addition to the above IGST, cess as per the GST Cess Act, 2017 may also be applicable on the goods. In such a case, the cess will be collected on the value taken for imposing the integrated tax. According to the example given above, the cess will be calculated on INR 11000.

Importers will not be liable to pay integrated taxes at the time of moving of commodities from a custom station to warehouse.

Input Tax Credit

Input Tax Credit under GST means the credit of input tax paid on import/purchases. A registered importer can claim the credit of the IGST imposed on him as the input tax credit under the GST system. The importer can offset the same input tax credit against the tax on the outward supply of goods. However, the Basic Customs Duty (BCD) paid will not be allowed to be claimed as the input tax credit. Along with the input tax credit, the importer can also benefit from the GST Compensation Cess before transmitting it to the ones in the supply chain. It is compulsory for the importers to mention the GSTIN (GST Registration Number) in the Bill of Entry in order to get the input tax credit of GST Compensation Cess and IGST.

Calculate Input Tax Credit online: ITC calculator
Input Tax Credit under GST means the credit of input tax paid on purchases. ITC can be used to set of against the CGST, SGST and IGST outward tax liabiliy.
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Calculate Input Tax Credit online: ITC calculator
Input Tax Credit under GST means the credit of input tax paid on purchases. ITC can be used to set of against the CGST, SGST and IGST outward tax liabiliy.
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What is the Import of Service under GST?

Import Of Service

Import of services as per the IGST Act 2017 means the supply of any service where:

  1. The supplier of service is located outside India
  2. The recipient of service is located in India, and
  3. The place of supply of service is in India

As per the provisions of Section 7(1) (b) of the CGST Act, 2017, import of services with consideration whether or not in the course or furtherance of business, will be considered as supply. In simple terms, the services that are imported without consideration will not be considered as a supply. However, the business test is not obligatory for the imported services to be deemed as a supply.

Import of services by a taxable person between related entities in the course or furtherance of business will be treated as supply, even if it is made without any consideration. Thus, import of some services by an Indian branch or foreign subsidiary from their parent company, in the course or furtherance of business, even without consideration, will be a supply and shall be subject to GST.

OIDAR Services

OIDAR services or Online Information and Database Access or Retrieval Services attract GST. Persons providing OIDAR services should mandatorily acquire GST registration. Also, a person who is importing services will be liable to pay tax on a reverse charge basis. However, in respect of the import of online information and database access or retrieval services (OIDAR) by unregistered, non-taxable recipients, the supplier located outside India will be responsible for the payment of taxes. The supplier will either have to take registration or assign a person in India for paying the taxes.

Supply to SEZ

Supply of goods or services or both to a Special Economic Zone Developer or an SEZ unit shall apply as inter-state supply and will be subject to levy of IGST.

GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST for Exporters

Before GST was introduced, duties were imposed even on the export of goods and services. However, as per the new tax system, the export of goods and services from India to any other place outside the country are to be treated as ‘zero-rated supplies’. This means that no GST is applicable for the exporters. The registered taxable individuals that are exporting goods or services to places outside the country can claim refund.

FAQ

How IGST credit can be used?

According to the tax offsetting rules under GST, IGST credit needs to be used first to offset IGST tax liability. Whatever IGST credit is left can be used against CGST liability, then against SGST liability (in that order).

What is zero rated supply under GST?

Under GST, exports and supplies to SEZ are zero rated as per Section 16 of the IGST Act, 2017. By zero rating, it is meant that the entire supply chain of a particular supply is tax free, i.e., there is no burden of tax either on the input side or output side.

Excise Duty in India

Excise Duty is a tax levied on the goods manufactured in the country. It is a form of Indirect Tax that is collected by the seller or the intermediary from their consumers and is then paid to the government. The Central Board of Indirect Taxes and Customs (CBIC), functioning under the leadership of the Finance Minister, is the national authority responsible for collecting it.

After the introduction of Goods and Service Tax (GST) in India, almost all the indirect taxes have been subsumed into one tax, that is, GST. Hence, excise duty technically does not exist in India anymore except on few items like liquor and petroleum.

Acts and Rules

Majorly, there are two acts governing the legal framework of Excise Duty:

  • Central Excise Act, 1944: This Act provides all the definitions related to Excise.
  • Central Excise Tariff Act, 1985: The Act defines the rate of the Central Excise Duty and the elaborate schedule of excisable goods.

Types of Excise Duty

The following are the three types of Excise Duty in India:

  1. Basic Excise Duty: The duty imposed on goods classified under the first schedule of the Central Excise Tariff Act, 1985 and under Section 3(1)(a) of the Central Excise Act, 1944. It is levied on all excisable goods in India except Salt.
  2. Additional Excise Duty: This tax levied on few specific goods as a substitute for the sales tax and is charged by the central and state government. Furthermore, it is imposed under Schedule 1 of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978.
  3. Special Excise Duty: This is imposed on special goods under the 2nd Schedule of the Central Excise Tariff Act, 1985.

When is Excise Duty paid?

Rule 4 of the Central Excise (Amendment) Act, 2002 implies that this tax should be levied on manufactured goods and must be paid when the goods in reference are ‘removed’. Moreover, it also says that the removal of goods for sale is not a taxable event but the production of such goods is.

Additionally, rule 8 of the Central Excise (Amendment) Act, 2002 says that the tax must be paid on the 5th of the following month after the goods are removed from the factory or warehouse for sale. Although, if this payment is made through Netbanking, then the deadline is the 6th of the following month. If the payment is for the month of March, it can be made by the 31st.

Who is liable to pay Excise Duty?

As we have already established, excise duty is levied on manufactured goods in the country therefore, the producer of such goods is liable to pay the tax to the government. The following three parties are responsible to pay:

  • The establishment that produced the goods
  • The party that got the goods manufactured by hiring labor
  • The entity that got the goods manufactured by other parties

How to pay Excise Duty?

The payment of the tax can be made through Netbanking by using the official CBIC payment gateway called Electronic Accounting System in Excise and Service Tax (EASIEST).

You can follow the following steps to make the payment through EASIEST:

  1. Visit the NSDL-EASIEST website

    Select option “E-payment (Excise and Service Tax)

  2. Enter the 15 digit Assessee Code allotted by jurisdictional Commissionerate

    Then, validate the Assessee code

  3. Verify the Assessee details as present in the Assessee Code Master

    The type of tax will be automatically selected on the basis of the Assessee Code.

  4. Select the type of duty/ tax to be paid

    Click on the button “Select Accounting Codes for Excise

  5. Select Accounting Codes

    At a time, the assessee can select up to six Accounting codes.

  6. Select appropriate Bank

    Once the data is validated in the NSDL central system, select the assessee’s choice of Bank from the drop-down button.

  7. Confirm the Data entered

    After that, you will be redirected to the Net banking site of the chosen Bank.

  8. Login to Net banking

    Next, make the payment at the Bank site and download the Challan as proof of payment.

  9. Confirm Payment status

    At last, Confirm the e-payment status of EASIEST (NSDL) website by clicking on “Challan Status Enquiry

Difference between Excise and Custom Duty

Excise Duty Custom Duty
  • It is levied on goods produced in India
  • Whereas custom duty is imposed on goods sold in India but were produced in a different country
  •  This is paid by the manufacturer and not the consumer
  • On the other hand, custom duty is paid by the importer of goods

FAQs

What are the consequences of evading Excise Duty?

According to the law, non-payment of duty can lead to a penalty of 25% to 50% of the tax evaded. This would be a substantial amount as the duty itself is a big amount.

Is duty levied by the state government?

No, it is imposed by the Central government except on goods such as narcotics and alcohol.

What are the types of Excise Duties in India?

There are mainly three types: Basic, Special and Additional.

GST Council Meet- Highlights

GST council meeting key highlights, important updates, deadlines and extensions, and major announcements.

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42nd Meet
41st Meet
40th Meet
39th Meet

42nd GST Council Meeting Highlights:

Date held: October 6, 2020

Chaired by: Union Finance Minister Nirmala Sitharaman

The 42nd Meet was supposed to be focused around the compensation to states and if the Centre and State will reach a consensus. Although there was no consensus, there are a few very important decisions and amendments that have taken place. These include relief to small taxpayers and enhancement of features of return filing.

Key Highlights

  • On the issue of releasing compensation to states:
    • No consensus: Instead, the centre will disburse a sum of INR 20k to states. It is this year’s total collection. By next week, a sum of about INR 25k crore will be disbursed towards IGST of 2017-18.
    • States may borrow more: COVID effected gap will now be calculated at INR 1.10 lakh crore instead of the previously determined INR 97k crore.
    • Extension of compensation cess levy: The GST was introduced in July 2017. States were promised a 14% incremental revenue over the last tax receipts in the first 5 years of GST rollout. This was to be done through a levy of cess or surcharge on luxury and sin goods. The collections have fallen short owing to the slowdown in the economy since the last Financial Year. To make up for this, the Centre will now borrow against future compensation receipts. The Council will extend the compensation cess levy beyond 5 years i.e. beyond 2022.
    • Surcharge on luxury goods like cars and tobacco products varies from 12% to 200% on top of the highest GST rate of 28%. It is now due to expire in 2022.
    • The cess collected beyond 5 years will pay the amount beyond INR 1.10 lakh crore.
    • The cess that will be collected beyond 5 years will have a first charge on interest. The next charge will be 50% towards the principal amount and the remaining 50% will be given to states (COVID affected compensation).
  • HSN Code mandatory from 1st April: Taxpayers with annual turnover more than 5 cr will have to provide HSN code up to 6 digits and small taxpayers will have to provide HSN code up to 4 digits from April 1.
  • Relief to small taxpayers: Taxpayers with an annual turnover of less than 5cr will not be required to file returns (GSTR-3B and GSTR-1). They will only file quarterly returns. Also, this will come into effect from 1st January 2021.
    • It was emphasized that the number of returns of small taxpayers will be reduced from 24 to 8.
    • Small taxpayers can pay about 35 percent taxes of the previous quarter and make the final payment in the last month of the quarter.
    • PAN/Aadhar mandatory: Refunds will be transferred only in those bank accounts which are pan, Aadhar verified.
  • To encourage the domestic launching of satellites particularly by young start-ups, satellite launch services by ISRO and Antrix at 18% GST will be exempt.
  • Enhancement of features of return filing: In its 39th Meeting held in March 2020, the Council had recommended an incremental approach to incorporate features of the new return system in the present familiar GSTR-1/3B scheme. Various enhancements have since been made available on the GST Common Portal. To further enhance Ease of Doing Business and improve the compliance experience, the Council has approved the future roadmap for return filing under GST. The approved framework aims to simplify return filing and further reduce the taxpayer’s compliance burden in this regard significantly, such that the timely furnishing of details of outward supplies (GSTR-1) by a taxpayer and his suppliers would –(i) allow him to view the ITC available in his electronic credit ledger from all sources i.e. domestic supplies, imports, and payments on reverse charge, etc. before the due date for payment of tax, and (ii) enable the system to auto-populate return (GSTR-3B)through the data filed by the taxpayer and all his suppliers. In other words, the timely filing of the GSTR-1 statement alone would be sufficient as the return in FORM GSTR-3B would get auto prepared on the common portal. To this end the Council recommended/decided the following:
    • Due date of furnishing quarterly GSTR-1 by quarterly taxpayers to be revised to 13th of the month succeeding the quarterw.e.f. 01.1.2021.
    • Roadmap for auto-generation of GSTR-3B from GSTR-1s
      • Auto-population of liability from own GSTR-1 w.e.f. 01.01.2021; and
      • Auto-population of the input tax credit from suppliers’ GSTR-1s through the newly developed facility in FORM GSTR-2B for monthly filers w.e.f. 01.01.2021 and for quarterly filers w.e.f. 01.04.2021
      • To ensure the auto-population of ITC and liability in GSTR 3B as detailed above, FORM GSTR 1would be mandatorily required to be filed before FORM GSTR3B w.e.f. 01.04.2021.
      • The present GSTR-1/3B return filing system to be extended till 31.03.2021 and the GST laws to be amended to make the GSTR-1/3B return filing system as the default return filing system.
  • Amendment to CGST rule: Various amendments in the CGST Rules and FORMS have been recommended (including the furnishing of Nil FORM CMP-08 through SMS)

41st GST Council Meeting Highlights:

Date held: August 27, 2020

Chaired by: Union Finance Minister Nirmala Sitharaman

The Key Highlight:

The 41st Council Meet was all about providing compensation to states to bridge the revenue-expenditure gap due to the GST shortfall. The states were guaranteed payment for any loss of revenue in the first five years of GST implementation from 1st July 2017. The shortfall is calculated assuming a 14% annual growth in GST collections by states. The base year taken is 2015-16.

The Revenue Secretary mentioned that the GST shortfall in FY 21 stands at INR 2.35 lakh crore – out of which only INR 97k crore is due to GST implementation and the rest is due to the pandemic. The center is now bound to compensate. Attorney-General said that GST Compensation has to be paid for a transition period – from July 2017 to June 2022. And states with an annual growth rate of less than 14% will be compensated for the shortfall until 2022. The states have been given 2 options:

Option 1:  The center will facilitate states through RBI in getting loans – which is INR 97K crore. This amount can be repaid after 5 years on the collection of cess. The states will have to pay a reasonable rate of interest. This boils down to borrow less and get cess later. 

Option 2: The states can borrow The entire INR 2.35 lakh crore directly from the RBI. This, in turn, boils down to borrow more and pay for it using the cess collected in the transition period.

Along with this, the center will provide relaxation of 0.5% in states’ borrowings under the FRBM Act. This will be eligible for a sum of INR 2.03 lakh crore. The above arrangements remain valid only for the current Financial Year 2020-21. A new Council meet will reevaluate the situation in April 2021. 

The states have asked for a 7-day window to think about the options.

40th GST Council Meeting Highlights:

Date held: June 12, 2020

Chaired by: Union Finance Minister Nirmala Sitharaman

The 40th GST Council meet was the first to be held after the COVID-19 breakout in India. A lot of discussions like GST compensation, inverted tax structure and rate rationalization were postponed to the next council meeting.

Key highlights:

1. Reduction in late fee for past returns:

  • The late fees on pending GST returns from July 2017 to January 2020 has been waived off for taxpayers with nil tax liability.
  • A maximum late fee of INR 500 for taxpayers who will file their pending GSTR-3B  returns between July 1, 2020 and September 30, 2020.

2. Small taxpayers / MSME filers:

  • For Feb to April 2020 tax periods – In case of business with an aggregate turnover of up to INR 5 crore. If the tax is paid on or before 6th July 2020 (as per staggered dates), no interest would be charged. If the tax is paid after 6th July 2020 (as per staggered dates), the rate of interest for late furnishing of returns has been reduced from 18% to 9% p.a. The only condition is that the returns for such tax periods should be filed on or before 30th September 2020.
  • For May to July 2020 tax periods- The late fee and interest will be waived off if the returns are filed before September 30, 2020. (staggered dates are yet to be announced)

3. One-time extension for revoking cancellations of GST registration-

The period for seeking revocation has been extended till September 30, 2020. This is applicable for all registrations which were cancelled till June 12, 2020. This will come as a relief for taxpayers who could not get their GST registrations restored on time. The original time limit is only 30 days from the date of issue of cancellation order

4. A special one-agenda meeting

The council members have set a special one-agenda meeting in July 2020. The purpose is to discuss the GST compensation to states and Union Territories and its subsequent funding. The GST collections have been 45% of the usual levels in the past 2 months.

39th GST Council Meeting Highlights:

Date held: March 14, 2020

Chaired by: Union Finance Minister Nirmala Sitharaman

Infosys Chairman, Mr. Nandan Nilekani to present progress updates about GST It systems at the next three GST Council Meetings. The 39th GST Council meet took an array of decisions. Let’s take a look at it.

Key highlights:

1. Deferment of the new GST return system and e-invoicing

  • March 31, 2021- the time limit to finalize the e-wallet system (for exporters) 
  • October 1, 2020- the time limit for implementing e-invoicing and the QR code

The present return system of filing GSTR-3B and GSTR-1 will be continued until September 2020.

2. Important changes to GST rates:

The following changes will take effect from April 1, 2020.

  • Mobile phones and specified parts- GST rate was increased from 12% to 18% to correct inverted duty structure on mobile phones.
  • Matches- GST rate has been rationalized at 12%. Prior to this, the handmade ones were taxed at 5% and the rest at 18%.
  • Maintenance, Repair and Overhaul (MRO) services in respect of aircraft- GST rate has been slashed from 18% to 5% with full ITC (Input Tax Credit). 

3. Interest on delayed payment:

The interest for delayed GST payment shall be calculated on the net tax liability. This will be given retrospective effect from July 1, 2017.

4. GSTR-9 and GSTR-9C:

  • The deadline has been pushed to June 30, 2020 for F.Y. 2018-19. Also, the turnover. 
  • MSME taxpayers having turnover less than INR 5 crore- It is optional for them to file Form GSTR-9C for F.Y. 2018-19.
  • Taxpayers with an aggregate annual turnover of less than INR 2 crore in F.Y. 2017-18 and F.Y. 2018-19 will not pay any late fee for delayed filing of GSTR-9.

5. Waiver and extension of due dates:

  • GSTR-1 for 2019-20- will be waived for taxpayers who could not opt for the special composition scheme by filing Form CMP-02. (notification No. 2/2019-Central Tax (Rate) dated 7th March 2019)
  • GSTR-3B for July 2019 to January 2020- The due date to file the return has been extended till March 24, 2020 for taxpayers with principal place of business in the Union Territory of Ladakh. Also, a similar extension is recommended for Form GSTR-1 and Form GSTR-7.

6. Know Your Supplier:

A new facility called “Know Your Supplier” was introduced. This will enable the registered taxpayer to have necessary information about the suppliers with whom they conduct or intend to do business.

7. Revocation of cancellation:

The period for seeking revocation has been extended till June 30, 2020. This is applicable for all registrations which were cancelled till March 14, 2020. The extension is a one-time measurement that will come as a relief for taxpayers who could not get their GST registrations restored on time.

8. Other highlights:

  • A transition plan has been laid down till May 31, 2020 for the taxpayers belonging to Dadra and Nagar Haveli & Daman and Diu. This is due to the merger in January 2020. 
  • Refund claims to be processed in bulk for exporters.
  • Present IGST and cess exemptions on the imports made under the AA/EPCG/EOU schemes will continue up to 31st March 2021.

GST Invoice Registration Portal (IRP) – Create an Account

The registration mechanism to create an account for the GST taxpayers on Invoice Registration Portal (IRP) for the e-invoice system is a simple process. If a taxpayer is already registered on the e-way bill portal, he/she can use the same login credentials to Log-in to E-Invoice system. If a taxpayer is not registered in the EWB portal then he/she can register on the e-invoice system by creating a fresh account using the GSTIN and registered mobile number.

Once a user enters the URL address of the E-Invoice System in his browser, the below screen will be displayed.

Who must register for E-Invoicing?

From 1st April 2020, every GST registered person whose aggregate turnover in a financial year exceeds Rs.100 crore from the supply of goods/services to a GST registered person (B2B) is required to get registered under e-invoicing.

The e-invoice implementation under GST was on 1st April 2020. However, as per the 39th GST Council meeting, Government has pushed the implementation deadline to 1st October 2020

Moreover, To ensure that businesses get enough time to adapt to the new system of electronic invoicing, the GST Council has approved the introduction of e-invoicing in a phased manner. The introduction will be on a voluntary basis, to begin with.

  • Taxpayers with a turnover of over ₹500 crores can implement it on a voluntary (trial) basis from January 1, 2020.
  • Those with a turnover of over ₹100 crores can adopt it (on a voluntary trial basis) from February 1, 2020.
  •  The revised date for mandatory implementation of e-invoice is  1st October, 2020

Steps to create an Account on IRP

GSTN has opened up registration in the E-Invoicing portal for Taxpayers with over 5 Crores turnover. Taxpayers can create an account in the E-Invoicing Portal in the following manner.

  1. Visit e-Invoice Portal and Click on Registration

    If a taxpayer is registered on the e-way bill portal then the taxpayer can use the same login credentials to login onto the e-invoice portal directly. Otherwise, the taxpayer should register on this portal and should have a GSTIN and mobile number registered with the GST system.

  2. Enter GSTIN

    Once you click on Registration, Below screen will open up and there you need to enter GSTIN

  3. Fill GST Details

    A form will get open wherein after entering GSTIN certain details will be auto-populated like the applicant’s name, trade name, mobile number, etc. In case, you want to change this information, you should click on ‘Update from GST’ on the common portal. It will pull the latest information from the GST common portal. Below is the e-invoice registration form:

  4. Click on ‘Send OTP’

    You will receive a one-time password on the contact number submitted in the previous step. Click on ‘Send OTP’ and click on OK on the confirmation window. Then, Enter the OTP and click ‘Verify OTP’ to verify the same.

  5. Provide your preferred username

    Lastly, enter the Username and Password for the E-Invoicing portal.
    Then Click on Create & your Login credentials are ready.
    Moreover, The username should be 6 to 15 alphanumeric characters and unique. Upon successful submission of the request, the system validates the data and creates a username along with the password which can provide access to the e-invoice system.

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FAQs

If the applicant is already registered on the GST portal, does he needs to again register on the e-invoice portal?

Yes, even if a person is registered on the GST portal, he needs to again register on the e-invoice portal. But, if he is registered on the e-way bill portal, he need not register on the e-invoice portal.

For how long will the generated e-invoice be available on the government portal?

After the validation of an invoice by the IRP, it will be available for the taxpayers on the e-invoice system for 24 hours.

Can a seller upload the e-invoice on a bulk basis?

Yes, a seller can bulk upload the e-invoices with the help of API.

E-Invoice System under GST

The GST Council has approved the introduction of ‘E-invoice’ or ‘electronic invoice’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on a voluntary basis.

Moreover, The GST Council has also approved the standard of e-invoice in its 37th meeting held on 20th Sept 2019 and the same along with schema has been published on the GST Portal.

Also, GST Council has set the standard for the same after consultation with trade/industry bodies as well as ICAI after keeping the draft in a public place.

What is E-Invoice & How it works?

E-Invoice is the system under which the taxpayer needs to register the GST Invoice on the Invoice Registration Portal i.e. IRP. The IRP will issue a unique Invoice Registration Number i.e. IRN for every invoice. The IRP will populate the details of such an invoice on the GST Portal and E-Way Bill Portal on a real-time basis. Thus, it will make the compliance process easy for the taxpayer. The taxpayer can use the invoice details to file returns on the GST Portal and generate Part-A of the E-Way Bill on the EWB Portal.

Therefore, E-Invoice does not mean generating the invoice on the GST Portal. Rather, it means registering the invoice on IRP and using the invoice information to manage multiple compliances.

The taxpayer can enter the invoice details in bulk generation tool available on the e-invoice portal which in turn will create JSON file for uploading on the e-invoice system. Then the designated portal i.e IRP will authenticate the data.

Then, On successful authentication, a unique Invoice Reference Number (IRN) is generated for each invoice by IRP. Along with IRN, each invoice is digitally signed and added with QR code. This process is collectively called as e-invoicing under GST

All invoice information will get transfer from this portal to GST Portal and E-way bill portal. Also, there will not be any need for manual data entry while filing GST returns and generating E-way bills.

Applicability & Implementation of e-invoicing

The e-invoice under GST was originally planned to be implemented on 1st April 2020. However, as per the 39th GST Council meeting held on 14th March 2020, Government has pushed the implementation deadline to 1st October 2020

To ensure that businesses get enough time to adapt to the new system of electronic invoicing, the GST Council has approved the introduction of e-invoicing in a phased manner. The introduction will be on a voluntary basis, to begin with.

  • Taxpayers with a turnover of over ₹500 crores can implement it on a voluntary (trial) basis from January 1, 2020.
  • Those with a turnover of over ₹100 crores can adopt it (on a voluntary trial basis) from February 1, 2020.
  •  The revised date for mandatory implementation of e-invoice is  1st October, 2020

Also, Government is up with the GST e-invoicing trial version of the popular invoicing mechanism

Sample E-invoice under GST

Documents necessary while reporting to IRP

Below is the list of documents which taxpayer has to provide while reporting the e-invoices to IRP:

Modes of generating e-Invoice

Here’s how you can register your e-invoice.

  • Web-based registration of e-invoice.
  • API based registration of e-invoice.
  • SMS based registration of e-invoice.
  • Mobile app-based registration of e-invoice.
  • Offline tool based registration of e-invoice.
  • GST Service Provider/ GST Suvidha Provider based registration of e-invoice.

Web-based registration

Invoice Registration Portals operate through a website for assigning Invoice Reference Numbers (IRN) to each invoice/credit note/debit note.

When the taxpayer generates an e-invoice in accordance with the prescribed schema, the taxpayer can upload the invoice on the Invoice Registration Portal for generating the Invoice Reference Number (IRN) of the invoice uploaded.

Only invoices with an authorized IRN will be valid as per GST law.

Application Programming Interface (API) based registration

Using the API mode, the large businesses as well as accounting software providers can interface their systems and pull the Invoice Registration Number after sharing the relevant invoice information in JSON format.

An API request will handle one invoice request at time to generate the IRN.  Since large companies tend to generate a large quantity of invoices, this mode can be used for bulk requirement (users can pass the request one after the other and get the IRN response within a fraction of a second) as well. This is the same methodology applicable under the current e-way bill system.

SMS based registration

Taxpayers will be able to enter invoice details while adhering to a specific format. They can then send these details to the Invoice Registration Portal via SMS for processing and electronic authentication.

Mobile based registration

In this mode, IRP will provide a Mobile App so taxpayers can process the invoice.

Taxpayers will need to adhere to a specific format for processing and electronic authentication of their invoice.

Offline tool based registration

The Goods and Services Tax Network will provide an Offline Tool where data of an invoice generated can be entered into the system which in turn will create a JSON file that can be uploaded to the IRP.

GST Service Provider/GST Suvidha Provider based registration

Lastly, Taxpayers could consult with GST Service/Suvidha Providers to register and help with compliance in reference to e-invoice.

Benefits of E-invoice to taxpayers

  • With e-invoicing, many unnecessary steps get eliminate out of the invoicing process. So using the e-invoicing system will be very time-saving.
  • Generation of one time reporting on B2B invoice data in the form to reduce reporting in multiple formats (one for GSTR-1 and the other for the e-way bill).
  • Substantial reduction in input credit verification issues as same data reports to tax department as well to buyer in his inward supply (purchase) register.
  • By minimizing manual input and increasing automation, reduction in mistakes, and typos.
  • It is more convenient for customers to get an e-invoice to their desired platform.
  • Receiving an e-invoice instead of a paper invoice saves up to 90% on processing costs.
  • Using an e-invoicing system it is easier to keep track of invoices
  • A higher degree of control and insight into the invoicing process can be made. Since on online invoicing software, everything is there on one platform which is accessible from anywhere on any device.

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FAQs

Is there a limit for incorporating line items in each e-invoice?

Yes, the maximum of 100 items can be incorporated in each e-invoice.

Does GST portal support e-invoice generation?

There is no such mechanism of generating e-invoice directly on the GST portal.
Moreover, Small and medium businesses can take help from eight free accounting/billing software currently listed by the GSTN.

How will the e-Invoicing mechanism get merged with the GST Return system?

The invoices will get auto-populate on the relevant GST returns once invoice registration system signs and verify them.
Then, the invoices will get directed to the recipient for re-confirmation.

How QR code of E-invoice will be used?

QR code will help in quick view of E-Invoice. Also, It shall contain – GSTN of buyer and seller, invoice number, invoice date, number of line items, HSN of major commodities, invoice value, invoice reference number (IRN).

Is is compulsory to sign the E-invoice?

Once the IRP digitally signs the E-Invoice, it is optional for taxpayer to sign the same.

Whether Taxpayer can cancel E-invoice?

Taxpayer can cancel E-Invoice within 24 hours of its generation. Moreover, After cancellation, its invoice number cannot be used again.

Chapter 7 : GST Rates and HSN codes for Vegetables

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Vegetables are mentioned in chapter 7.

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The table given below comprises of the GST rates and HSN codes for vegetables.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0702

Tomatoes, fresh or chilled.

NIL

28/06/2017

 

7020000

0707

Cucumbers and gherkins, fresh or chilled.

NIL

28/06/2017

 

7070000

0701

Potatoes, fresh or chilled.

NIL

28/06/2017

 

07011000, 07019000

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

NIL

28/06/2017

 

07031010, 07031020, 07032000, 07039000

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

NIL

28/06/2017

 

07041000, 07042000, 07049000

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

NIL

28/06/2017

 

07051100, 07051900, 07052100, 07052900

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

NIL

28/06/2017

 

07061000, 07069010, 07069020, 07069030, 07069090

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

NIL

28/06/2017

 

07081000, 07082000, 07089000

0709

Other vegetables, fresh or chilled.

NIL

28/06/2017

 

07092000, 07093000, 07094000, 07095100, 07095900, 07096010, 07096090, 07097000, 07099100, 07099200, 07099300, 07099910, 07099920, 07099990

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

5

28/06/2017

 

07101000, 07102100, 07102200, 07102900, 07103000, 07104000, 07108010, 07108090, 07109000

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

5

28/06/2017

 

07112000, 07114000, 07115100, 07115900, 07119010, 07119020, 07119090

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

NIL

28/06/2017

 

07122000, 07123100, 07123200, 07123300, 07123900, 07129010, 07129020, 07129030, 07129040, 07129050, 07129060, 07129090

0713

Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]

5

28/06/2017

 

07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

NIL

28/06/2017

 

07131000, 07132000, 07133100, 07133200, 07133300, 07133400, 07133500, 07133910, 07133990, 07134000, 07135000, 07136000, 07139010, 07139090

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]

NIL

10/11/2017

 

07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

NIL

28/06/2017

 

07141000, 07142000, 07143000, 07144000, 07145000, 07149010, 07149090

07

Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower

5

28/06/2017

   

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Is GST Rate applicable on vegetables?

All vegetables fall under Chapter 8 of the HSN Code. Though GST is levied in 5 different slabs, all vegetables are taxed only at NIL and 5% rate. Hence, no vegetable would attract a GST of more than 5%.

Who needs a HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

How HSN codes are unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

Chapter 3 : GST Rates and HSN codes for Fish Meats and Fillets.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Fish Meats and Fillets are mentioned in chapter 3.

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The table given below comprises of the GST rates and HSN codes for Fish Meats and Fillets.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0301

Live fish.

NIL

28/06/2017

 

03011100, 03011900, 03019100, 03019200, 03019300, 03019400, 03019500, 03019900

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

NIL

28/06/2017

 

03021100, 03021300, 03021400, 03021900, 03022100, 03022200, 03022300, 03022400, 03022900, 03023100, 03023200, 03023300, 03023400, 03023500, 03023600, 03023900, 03024100, 03024200, 03024300, 03024400, 03024500, 03024600, 03024700, 03024900, 03025100, 03025200, 03025300, 03025400, 03025500, 03025600, 03025700, 03025900, 03027100, 03027200, 03027300, 03027400, 03027900, 03028100, 03028200, 03028300, 03028400, 03028500, 030289, 03028910, 03028920, 03028930, 03028990, 03029000, 030291, 03029110, 030292, 03029210, 030299, 03029910, 03029990

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( inserted w.e.f 14/11/2017) and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the Annexure]

NIL

10/11/2017

 

03031100, 03031200, 03031300, 03031400, 03031900, 03032300, 03032400, 03032500, 03032600, 03032900, 03033100, 03033200, 03033300, 03033400, 03033900, 03034100, 03034200, 03034300, 03034400, 03034500, 03034600, 03034900, 03035100, 03035300, 03035400, 03035500, 03035600, 03035700, 03035900, 03036300, 03036400, 03036500, 03036600, 03036700, 03036800, 03036900, 030381, 03038110, 03038190, 03038200, 03038300, 03038400, 030389, 03038910, 03038920, 03038930, 03038940, 03038950, 03038960, 03038970, 03038980, 03038990, 03038991, 03039010, 03039090, 030391, 03039110, 03039190, 030392, 03039210, 030399, 03039910, 03039990

0304

Fish fillets and other fish meat (whether or not minced), frozen ( inserted w.e.f 14/11/2017: and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

NIL

28/06/2017

 

03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900

0305

Fish dried (not put up in unit container bearing a brand name)

NIL

14/11/2017

 

03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900

0306

Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

NIL

28/06/2017

 

03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900

0307

Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

NIL

28/06/2017

 

03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990

0308

Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

NIL

28/06/2017

 

03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000

Disclaimer

The GST rates given for Fish Meats and Fillets in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

Is GST applicable on raw meat?

There is no GST on fresh or pasteurized milk, butter milk, curd, chena or paneer, and non-vegetarian items like eggs, chicken, fresh meat, and fresh or chilled fish. Fruits, vegetables, as well as unit container-packed frozen branded vegetables (uncooked or steamed) are also exempt.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Is there GST on fresh fish?

As per GST Law, there is no GST payable on Fresh fish. So the rate of GST payable on Fresh fish is nil rate. The Goods and Services Tax (GST) will be levied at multiple rates ranging from 0 percent to 28 percent

e-Way Bill Portal : Generating Reports

The e-Way Bill ( EWB ) portal provides an option for its users to generate various reports to manage their business. Some of these reports are detailed and the others are summarized reports. The portal also provides the option to generate action based reports to its users. Given below is the list of reports that are available on the portal:

  1. My EWB Reports
  2. Other EWB Reports
  3. Master Reports
  4. Summary Reports

Steps to Generate Reports on the e-Way Bill Portal

  1. Visit the e-Way Bill Portal

    Visit the e-Way Bill portal and Login to the Portal using valid credentials.

  2. Navigate to the reports option

    Navigate to the dashboard of the e-Way Bill portal and click on the “Reports” option.

  3. Click on the reports

    Once you click on the “Reports” option, the drop-down list appears which shows us the different sections to this category.

My EWB Reports

This includes the list of e-Way Bills generated by the user for a particular date which also includes the following categories:

  1. Outward Supplies: This will generate the list of EWBs which have never been shown as outward supplies from the user for a particular date
  2. Inward Supplies: This will generate the list of EWBs which have been shown as inward supplies to the user for a particular date
  3. CEWB Generate By Me: This will show the list of consolidated e-Way Bills generated by the user for a particular date
  4. Canceled EWB: This will provide you a list of EWBs canceled by the user for a particular date
  5. Reject EWBs By Me: This lists the EWBs assigned by the user for Transporters for a particular date
  6. Part-A EWBs: This will provide us a list of all the EWBs with Part-A updated by Part-B pending for update for the selected date range
  7. Document Number Information: This will show the report on EWB’s Generated based on Document type and document number
  8. EWB About To Expire: Taxpayers or transporters can view the list of e-Way Bills about to expire in a time period of 4 days (From current date (T) then (T)-1, (T)+1, (T)+2). They can keep track of expiry dates for each of the consignments generated

Other EWB Reports

The “Other EWB Reports” consists of the list of e-Way Bills generated by the others against the user as the other party for a particular date under various categories which are as follows:

  1. Generated by the Others: This will list the EWBs generated by others for the user
  2. Rejected EWBs by Others: This will list the EWBs assigned to others by the user but rejected them
  3. Assigned to me for Transport: This provides the list of the EWBs assigned for transport to the users by others

Master Reports on the e-Way Bill Portal

This generates the list of master entries under the two separate categories:

  1. My Master’s Data: This generates the list of master entries created by the user under different categories namely Clients, Suppliers, Transporters, and Products.
  1. EWB Master’s: This will list the e-Way Bills based on the Unit Quantity Code and State Code.

Summary Reports on the e-Way Bill Portal

This option allows the user to view the list of all the EWBs generated by the user on a selected date along with the relevant parameters. The user can export the report in an excel by clicking on the “Export to Excel” tab.

FAQs

Why are the reports of e-Way bill are available only for a particular day?

The user is allowed to generate reports on a daily basis. Hence, because of the criticality of the system for performance for 24/7 operation, the reports are limited to be generated for a day. The user can change the date and generate the report for that date. Hence, the user is advised to generate reports daily and save them in their system.

What are prerequisites to generate the e-Way bill?

To generate the e-Way bill, it is essential that the person is a registered person and if the transporter is not registered a person it is mandatory to get enrolled on the common portal of the e-Way bill before the generation of the e-way bill. The documents such as tax invoice or bill of sale or delivery challan and Transporter’s ID, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported. 

Who all can generate the e-Way bill?

 Every registered person who causes movement of goods of consignment value exceeding 50,000 rupees in relation to supply, reasons other than supply or inward supply from unregistered person shall generate e-Way bill. It means, the consignor or consignee, as a registered person or a transporter of the goods can generate the e-Way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for the movement of goods for his clients. Any person can also enroll and generate the e-Way bill for the movement of goods for his/her own use.

e-Way Bill Portal : Create Masters In Bulk

The e-Way Bill Portal (EWB) provides its users the option to bulk upload the master data on to their system. This can be done for either of the four cases that are – Product Master, Registered Supplier/Client Master, Unregistered Supplier/Client Master or Transporter Master. In order to upload the master’s in the bulk format, the user must first download the JSON tool from the EWB Portal. Therefore, the users can prepare the JSON file with the required details and upload them on the EWB portal.

Steps to Download Master JSON Tool to Create Master data

  1. Visit the EWB portal

    Visit the e-Way Bill Portal. Navigate to the dashboard and select Help > Tools > Bulk Generation Tools

  2. JSON preparation tools

    Hence, scroll down to the “JSON Preparation Tools” section and download the “Master JSON Preparation” tool.

The four different masters require different types of details in the excel sheet. Therefore, after opening the excel sheet, toggle to the other sheets that are named Products, Clients, Suppliers, and Transporters and enter the required details.

In Case of Creating Master Products

The details required are as follows:

  1. Product Name
  2. Measuring Unit
  3. Description
  4. HSN Code
  5. CGST Rate
  6. SGST Rate
  7. IGST Rate
  8. Cess
  9. Cess Advol

In Case of Master Clients/Suppliers

If the individual is a registered GST user, the details required are as such:

  1. GST Registered (Enter Registered in the respective field)
  2. GSTIN
  3. Approximate Distance
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If the individual is not a GST registered user, the details required are as such:

  1. Unregistered GST (Enter Unregistered in the respective field)
  2. Legal Name
  3. Address
  4. Place
  5. PIN Code
  6. Mobile Number
  7. e-Mail ID
  8. State
  9. Approximate Distance

In Case of Master Transporter

In the case of the master transporter, the details required are as such:

  1. Transporter ID
  2. Transporter Name
  3. Mobile Number
  4. e-Mail ID
  5. Address
  6. Place
  7. PIN Code
  8. State

Once the details are filled in the respective sheets, click on the validate option to complete the validation process.

Therefore, once the validation process is complete, click on the “Prepare JSON” option located in the sheet.

Hence, upload the JSON tool on the EWB portal to bulk create the master data for the respective sections.

FAQs

Can I upload the masters available in my system?

Yes, you can upload your customers, suppliers, and product details into the e-Way bill system by preparing the data as per the format provided in the tools option in the portal and upload in the master option after logging in.

What masters have to be entered?

e-Way bill system has an option to enter the masters of user – client master, supplier master, transporter master, and product master. If the user creates these masters, it will simplify the generation of e-Way bill for them. That is, the system auto-populates the details like trade/legal name, GSTIN, address on typing a few characters of client or supplier, HSN Code, tax rates, etc.

What are the benefits of API Interface in e-Way bill ?

Presently taxpayer generates invoices from his IT system and logs into e-Way bill system and enters e-Way bill requests and generates e-Way bills. Here, the taxpayer has to make double entries – one for Invoice generation in his system and second for e-way bill generation. If he integrates an API interface with his system to e-Way bill system, he can avoid this. That is, he can avoid duplicate entry of invoice details for e-way bill generation. He can save the manpower cost of the operator for this purpose. Secondly API interface will eliminate data entry mistakes/errors being made by the operator. It also saves time. Thirdly e-way bill number can be stored by the taxpayer system in his database with the corresponding invoice.

e-Way Bill Portal : Create Transporter Master

The e-Way Bill (EWB) provides its users with the option to manage their products, clients, suppliers, and transporters. This can be done by creating product masters, registered supplier/client masters, unregistered supplier/client masters and transporter masters on the system. Therefore, creating masters for the transporters would mean that the user wouldn’t have to enter the entire name but just the first few characters. Thus, a drop-down list will be shown with the master data already entered by the user. Hence, this simplifies the data entry. The user can also upload master data in bulk format by using the JSON tool.

Steps to Create Transporters Master on EWB

  1. Visit the EWB portal

    Visit the e-Way Bill Portal and Log into your Account. Choose the “Transporters” option from the drop-down list of the “My Masters” option from the dashboard.

  2. Enter the required details

    Thus, enter the transporter number in the respective field. Once the transporter number is filled in, the legal name will be shown.

  3. Place of business

    Additionally, select the place of business and click on the “Submit” option.

Thus, the details of the transporter will be added and a success message will appear on the screen.

FAQs

Why do we have to enter masters?

The e-Way Bill system has the option to enter the masters of the users. If the user creates these masters, it will simplify the generation of e-Way bill for them. Therefore the system will auto-populate the details like trade/legal name, etc.

Can I upload the masters available in my system?

Yes, you can upload your customers, suppliers and product details into the e-Way Bill system by preparing the data as per the format provided in the tools option in the portal and upload in the master option after logging in.

Why is it necessary to enter master data?

The e-Way bill system has an option to enter the masters of the user, i.e, client master, supplier master, transporter master, and product master. If the user creates these masters, it will simplify the generation of an e-Way bill for them. Thus, the system auto-populates the details like trade/legal name, GSTIN, address on typing a few characters of client or supplier; HSN Code, tax rates, etc., in case of product.