Small Business: Change in the e-Waybill system can affect you!

On 25th March 2019, the e-Waybill system changed a lot! Here’s what is new & how it may affect small business.

1. Auto calculation of the distance 

A person has to enter postal pin codes of starting & ending location to generate the e-Waybill. The system will calculate the actual distance between the supplier & the receiver address. The person is allowed to enter the actual distance as per his movement of goods. However, it will be limited to 10% more than the displayed distance for entry.

For eg.,

If the system has displayed the distance between Place A and B, based on the PIN codes, as 1000 KMs, then the person can enter the actual distance up to 1100KMs (1000KMs + 100KMs). In case, the source PIN code and destination PIN code are same, the user can enter up to a maximum of 100KMs only.

Note:

  1. If the PIN entered is incorrect, the system would alert the user as INVALID PIN CODE.
  2. However, he can continue entering the distance which will be reviewed by the department.
  3. Route distance calculation between source and destination uses the data from various electronic sources.

2. One Invoice, One E-way Bill policy

The government no more allows generation of multiple e-way bills based on one invoice, by any party — consignor, consignee, and transporter. i.e, once E-way Bill is generated with an invoice number, then none of the parties – consignor, consignee or transporter – can generate the E-Way Bill with the same invoice number.

3. Extension of E-Way Bill in case goods is still on road or in the warehouse.

  • During the extension of the e-way bill, the user is prompted to answer whether the Consignment is in Transit or in Movement.
  • On selection of In Transit, the “address details” of the transit place need to be provided.
  • On selection of In Movement, the system will prompt the user to enter the “Place and Vehicle details” from where the extension is required.
  • In both these scenarios, the destination PIN will be considered for calculation of distance for movement and validity date.This facility is being incorporated in the next version for the extension of E-way Bill.

4. Composition dealers can no more do interstate transactions

  • The next version will not allow the generation of the e-way bill for inter-state movement if the supplier is a composition taxpayer.
  • Also, the supplies of composition tax payers will not be allowed to enter any of the taxes under CGST or SGST for intrastate transactions. What do you feel about these changes? Comment Below!

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