Although, the Goods and Services Tax E-Way Bill application process will may come in due course, however, it is envisaged that the new system will rationalize and re-engineer the transportation and logistics networks, with a view to marginalize the inherent problems cross border movement of goods and improve the indirect control system of the tax administration, eliminating checks and retentions of vehicles at states’ border-check points and also integrate various departments for sharing of data with a view to ensure seamless movement of conveyances across the Country. The macro level features of the application may be specified on following lines:
1. Registered person supplying the goods shall issue the Invoice and upload at GST Common Portal before removal of the same by his transporter. The supplier shall access GST portal with the help of his ID and Password and initiate the process of e-Way bill generation. He may select the mode of supply i.e. Triter-state, intra-state, import, export, branch transfer, goods return etc. He may also select the mode of transportation like Air, Inland Water, Road, Railway, Shipway or multiple etc. The supplier shall furnish these information in relation to the goods being supplier by him and the particulars of invoice in Part A of GST INS — 1 for generating unique Invoice Reference Number for the e-way bill electronically, on the common portal. Once process at supplier level is completed, the process will be shifted at Transporter level.
2. The Recipient of the goods may also initiate the above process in cases where supplier is either unregistered or transportation is arranged by the recipient. In such situation, the recipient shall also provide information in Part A of GST INS-1 and select other parameter for generation of e-way bill including selection of his registered Transporter etc.
3. It has also been expected that once consigner generates the Invoice Reference Number, the consignee has to provide consent that the goods as mentioned under invoice is destined to him. Thereafter, a consignment note will be generated by the system and the process will be moved in the queue in the transporter for generating e-way bill based on the particular vehicle in which goods are to be loaded and the drivers’ particulars.
4. In case consigner or consignee both are not generating e-way bill, the transporter on receipt of the Invoice and other information may feed the particulars in Part B of GST INS - 1 and generate e-way bill.
5. In addition to the information prescribed under Invoice, the consigner or consignee or the transporter are required to provide following additional information:
a. Number of packages
b. Net weight and gross weight
c. Mode of transport
d. Name of the transporter
e. Consignment note etc.
6. For multiple consignment (multiple invoices), the transporter shall generate e-Way Bill in form GST INS 2, based on the invoice reference numbers, consignment notes and other information provided by the consigner or consignee as the case may be.
7. The invoice data so uploaded along with other information will be integrated with the e-Way Bill database.
8. Simultaneously, it may be made available to the relevant table of the GSTRs, so that the supplier doesn’t require to file it again with outward/inward supply statements or other GSTRs again.
9. Invoice data once integrated with e-Way Bill database, it will be reflected in the transporter’s queue for generation of e-Way Bill at the time of loading and movement of goods in particular truck.
10. There appears to have no requirement of any approval of tax authority for generating c-way bill by the supplier and transporter
11. The transporter or the C&FN agent etc. will be required to get enrolled with GST portal and using their credential they will be able to access the application and view the data of invoice/consignment note etc. in their queue based on the selection made by the supplier/recipient. They shall access the application and enter the required details of truck/vehicle/driver etc. and generate the e-Way Bill by providing details of the vehicle/vessels/conveyance, driver etc. The other details of the vehicle like road permit, insurance status, credentials etc. may be fetched from the VAHAN database. The e-way bifi shall contain unique e-Way Bill number and an encrypted information in the form of QR Code or in any other encrypted form, which may be scanned and read through some application by the tax officers if required.
12. The trucks or other conveyance, which are utilized for transportation of goods would be required to be registration and integrated with VAHAN database so as to enable GST e-way bill system to pull the required data of the vehicle like vehicle number, Insurance, fitness status, road tax payment status etc.
13. A copy of the encrypted page or OR Code may be printed by the transporter and handed over to the driver as one-page physical paper in the place of the bunch of documents required to be carried by the driver today.
14. The encrypted document or OR Code as the case may be, will also be forwarded through mail/SMS to the Driver/transporter/supplier etc. as per the business process requirement.
15. The information related to the invoices will also be made available at the tax officers’ screen through RFID reader.
16. System may provide the detailed feedback on compliance rating of the supplier/transporter, risk parameters attached to the commodity/supplier/transporter and non-compliance behaviour, etc. of the stakeholder if any, in addition to the data of invoice so as to avoid unnecessary interception of conveyances where compliance rating is high, there is no specific intelligence for the consignment and no risks are shown by the system.
17. e-Way bill may also contain the validity period based on the distance of last destination.
18. GST e-way bill facility may be applicable for all types of inter-state movement of goods, including stock transfers, non-commercial or personal use, e-commerce etc. It may also be made available for intra-state supplies based on some criteria.
19. It may contain the details such as Consignor/Consignee GSTIN/ Name/Address, invoice Number and Invoice Reference Number, Dates, Value, Commodity Details, Quantity etc. GR No. and vehicle no. and other such information as may be prescribed.
20. Mobile App to support this system may also be made available.
21. Facility of entry of receipt by recipient of goods and import of invoice data in cases of B to B supplies may also be made available so as to reduce the non-matching related cases under GSTR-2A.
22. There may be several business requirements like Single Invoice v/s multiple invoice, single destination v/s multiple destination, change of vehicle due to any reason, change in the mode of transport like from road to rail or air to road etc. which will be catered through application. Movement of goods through pipeline/movement of non GST goods etc. may not be covered under this scheme.
23. Any inspection/physical verification made by the tax officer on the way shall be captured online under GST INS-03 and this information will be made available to the other officers onward, so as to avoid multiple verifications.
24. Where a vehicle is intercepted and detained on the way by the tax officers, the transporter/driver may inter this information online in the form GST I.NS-04 so that such information of interception may be made available to other officers.
25. Where multiple invoices and its application generated reference numbers are used for generating e-Way Bill or such invoices and related consignments are transferred from one godown to the other for transportation in different conveyances, e-Way Bill shall have the same pattern as is maintained under Meta-Permit folders presently.
26. A sample flow diagram of the business process of generating e-Way Bill is given at the next page.