Welcome to the Learning Journey User Manual/GST Prese… · in 25th GST Council Meeting Dt....
Transcript of Welcome to the Learning Journey User Manual/GST Prese… · in 25th GST Council Meeting Dt....
22/Jan/2018
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Slide 1© 2018 By: RajkiranTiwari
23.Jan. 2018
Welcome to the Learning Journey !!!
GST:: One Nation One Tax
Prepared By: Rajkiran Tiwari
Slide 2© 2018 By: RajkiranTiwari
23.Jan. 2018
Training Highlights
Important Dates for Return
Eway Bill Overview
Interactive Training on Eway Bill (Process)
Demonstration (Eway Bill – Taxpayer & Officer Module)
SMS Based Process
Mobile Based Process
RFID Introduction
Queries Resolution
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Slide 3© 2018 By: RajkiranTiwari
23.Jan. 2018
Important Dates
Slide 4© 2018 By: RajkiranTiwari
23.Jan. 2018
Tax Payer’s Interface
Important Dates for ReturnType of Return/Form Period Filling Date Refer Notification No.
GSTR-3B December, 2017 22nd January, 2018 02/2018 – CGST Dt. 20/01/2018
35/2017 – CGST Dt. 15/09/2017
GSTR-1
July-November, 2017
(Monthly)
10th January, 2018
72/2017 – CGST Dt. 29/12/2017
58/2017 – CGST Dt. 15/11/2017
July-September, 2017
(Quarterly - Taxpayers having
less than 1.5Cr. Turnover) 71/2017 – CGST Dt. 29/12/2017
57/2017 – CGST Dt. 15/11/2017October-December, 2017 15th February, 2018
January-March, 2018 30th April, 2018
December, 2017 10th February, 2018
72/2017 – CGST Dt. 29/12/2017
58/2017 – CGST Dt. 15/11/2017
January, 2018 10th March, 2018
February, 2018 10th April, 2018
March, 2018 10th May, 2018
CMP-03(Intimation of Details of
Stock for Composition Opt
Taxpayers)
July to September, 2017 31st January, 2018 Order No. 11/2017
Dt. 22/12/2017
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Slide 5© 2018 By: RajkiranTiwari
23.Jan. 2018
Tax Payer’s Interface
Important Dates for ReturnType of Return/Form Period Filling Date Refer Notification No.
GSTR-3B
(Sec. 39 CGST)
January, 2018 20th February, 201856/2017 - CGST
Dt. 15/11/2017February, 2018 20th March, 2018
March, 2018 20th April, 2018
GSTR-4 (Composition levy– Sec. 10 CGST)
July-September,
2017 24th December, 2017
59/2017 – CGST Dt. 15/11/2017
41/2017 – CGST Dt. 13/10/2017
GSTR-5
(NRI – Sec. 39 (5) CGST)
July-December,
201731st January, 2018
68/2017 – CGST Dt. 21/12/2017
60/2017 – CGST Dt. 15/11/2017
GSTR-5A(NRI- OIDAR Sec. 14 (IGST))
Online Information & Database
Access or Retrieval Services
July-December,
201731st January, 2018
69/2017 – CGST Dt. 21/12/2017
61/2017 – CGST Dt. 15/11/2017
GSTR-6
(ISD – Sec. 39 (4))July, 2017 31st December, 2017
62/2017 – CGST Dt. 15/11/2017
43/2017 – CGST Dt. 13/10/2017
ITC-01Credit in Special Circumstances
July-September,
201730th November, 2017
52/2017 – CGST Dt. 28/10/2017
44/2017 – CGST Dt. 13/10/2017
Slide 6© 2018 By: RajkiranTiwari
23.Jan. 2018
Tax Payer’s Interface
Late Fees ApplicableType of
Return/FormPeriod Late Fees
Refer
Notification No.
GSTR-3B
(Sec. 39 CGST)
July, 2017
Waived
28/2017 – CGST
Dt. 01/09/2017
August-
September, 2017
50/2017 – CGST
Dt. 24/10/2017
October, 2017
onwards
Rs. 50/- per day
(Rs. 25/- per day under CGST & Rs. 25/- per day
under SGST/UTGST) 64/2017 – CGST
Dt. 15/11/2017Rs. 20/- per day – if, NIL Return
(Rs. 10/- per day under CGST & Rs. 10/- per day
under SGST/UTGST)
GSTR-4 (Composition levy–
Sec. 10 CGST)
July, 2017
onwards
Rs. 50/- per day
(Rs. 25/- per day under CGST & Rs. 25/- per day
under SGST/UTGST) 73/2017 – CGST
Dt. 29/12/2017Rs. 20/- per day – if, NIL Return
(Rs. 10/- per day under CGST & Rs. 10/- per day
under SGST/UTGST)
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Slide 7© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Slide 8© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
One e-waybill for movement of the goods throughout the country
Hassle free movement of goods for transporters throughout the country
Controlling the tax evasion
No need for Transit Pass in any state
Easier verification of the e-waybill by officers with complete details
The traders need not visit tax offices anymore.
Average waiting time at check-post reduces drastically
Scope for corruption eliminated in office or at check-posts.
Self-policing by traders. A trader while uploading gives the identification of the
buying trader who also has to account the transaction.
Environment friendly – nearly 50 tons of paper saved per day.
An accurate database created-useful for tax analysis.
Officials saved of monotonous work could devote time to analytical work.
Revenue growth will be more than normal.
Benefits:
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Slide 9© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Operational Flow:
Upload Detail
& Generate
E-way Bill
Number
Keep
relevant
document &
E-way Bill
Number
May verify E-
way Bill
Number
Deliver to
Destination
Mobile – Through
App/SMS
Slide 10© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Movement of goods for value of Rs 50,000.00 (Consignment Value) and above
need the E-Way Bill
Consignment Value – Goods Value inclusive of Tax (Clarification recommended
in 25th GST Council Meeting Dt. 18.Jan.2018- Yet to Notified)
E-way Bill mandate in irrespective of the Value of the Consignment – (As per
Notification No. 34/2017 CGST Dt. 15/09/2017)
Goods are sent by Principal located in one state to other state for Job Work
Handicraft Goods are transported from one State to another.
Handicraft Goods – Items Notified under Notification No. 32/2017 Dt. 15/09/2017
& 38/2017 Dt. 13.10.2017 of CGST
One Consignment One Document One E-waybill
One Invoice Multiple Consignments with Multiple challans Multiple E-way bills
E-way Bill can be generated by Supplier, Recipient or Transporter
E-Way Bill is invalid without vehicle number for transportation of more than 10 KMs
Rule: Important Points (Rule 138 – Section 68 CGST)
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Slide 11© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Vehicle Number can be entered by generator of EWB or transporter. Transportation
(vehicle) details can be updated any number of times till the goods reaches the
destination within validity period
E-way Bill with consignment should have latest vehicle which is carrying the
consignment
The Generator of the e-way bill can cancel it within 24 hours. No way the e-way bill
can be edited or amended after generation.
An e-way bill cannot be cancelled if it has been verified in transit in accordance with
the provisions of rule 138B.
Validity of the E-Way Bill is one day for every 100 KMs of part of it
Validity of the e-way bill starts from time of first entry of Part-B (vehicle details), not
from the time of generation of e-way bill
Consolidated E-way bill does not have any specific Validity. It depends upon the e-
way bills attached to it.
Rule: Important Points
Slide 12© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Recipient of the consignment can accept or reject E-Way Bill, if it does not do then
deemed accepted after 72 hours of generation.
The conveyance shall carry copy of Invoice/Bill/Challan and copy of E-Way Bill or
EWB No
Consolidated E-Way Bill can be generated for vehicle carrying multiple EWB
consignment
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.
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.
Rule: Important Points
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Slide 13© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
No e-way bill is required to be generated—
Where the goods being transported are specified in Annexure;
Where the goods are being transported by a non-motorised conveyance;
Where the goods are being transported from the port, airport, air cargo complex and land
customs station to an inland container depot or a container freight station for clearance by
Customs;
In respect of movement of goods within such areas as are notified under clause (d) of sub-
rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.
Multiple Documents One E-way Bill – Not Possible
Multiple documents can not be clubbed to generate one e-way bill
One e-way bill can not be generated with multiple documents
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.
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
Rule: Important Points
Slide 14© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
How the tax payer or recipient come to know about the e-way bills generated on his
GSTIN by other person/party?
Through dashboard, once he logs into the system.
Get one SMS everyday indicating the total e-way bill activities on his GSTIN.
System shows the list of e-way bills generated on his GSTIN by others.
Through MIS‘EWBs by other parties’.
Taxpayer or Recipient allowed to generate report on daily basis. Because of
criticality of the system performance, the reports are limited to be generated for a
day. It is advised to generate report daily and store in his system.
Rule: Important Points
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Slide 15© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
If the goods of one invoice is being moved in multiple vehicles simultaneously –
Where the goods are being transported in a Semi Knocked Down (SKD) or
Completely Knocked Down (CKD) condition the EWB shall be generated for each of
such vehicles based on the delivery challans issued for that portion of the
consignment and;
The supplier shall issue the complete invoice before dispatch of the first
consignment;
The supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
Each consignment shall be accompanied by copies of the corresponding
delivery challan along with a duly certified copy of the invoice; and
The original copy of the invoice shall be sent along with the last consignment
Multiple EWBs have to generate under this circumstance. That is, the EWB has to be
generated for each consignment based on the delivery challan details along with the
corresponding vehicle number.
Rule: Important Points: Special Case-1
Slide 16© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way
bill–
One e-way bill can go through multiple modes of transportation before reaching the
destination. As per the mode of transportation, the EWB can be updated with new
mode of transportation by using ‘Update Vehicle Number’.
Example: Let us assume the goods are moving from Cochin to Chandigarh through
road, ship, air and road again. First, the tax payer generates the EWB by entering
first stage of movement (by road) from his place to ship yard and enters the vehicle
number. Next, he will submit the goods to ship yard and update the mode of
transportation as Ship and transport document number on the e-way bill system.
Next, after reaching Mumbai, the taxpayer or concerned transporter updates
movement as road from ship to airport with vehicle number. Next the tax payer or
transporter updates, using ‘update vehicle number’ option, the Airway Bill number.
Again after reaching Delhi, he updates movement through road with vehicle number.
This way, the e-way bill will be updated with multiple mode of transportation..
Rule: Important Points: Special Case-2
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Slide 17© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Handle the goods which moves through multiple Transshipment places–
Some of the consignments move from one place to another place till they reach their
destinations. Under this circumstance, each time the consignment moves from one
place to another, the transporter needs to enter the vehicle details using ‘Update
Vehicle Number’ option, when he starts moving the goods from that place or the
transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment
with other EWBs and move to the next place. This has to be done till the
consignment reaches destination. But it should be within the validity period of EWB.
If consignee is Refuses to take goods or Rejects the goods–
Consignee or recipient may reject to take the delivery of consignment due to various
reasons. Under such circumstance, the transporter can get one more e-way bill
generated with the help of supplier or recipient by indicating supply as ‘Sales Return’
and with relevant document details and return the goods to supplier as per his
agreement with him.
Rule: Important Points: Special Case-3 & 4
Slide 18© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
API interface is a site-to-site integration of two systems. Using this, the tax payer can link
his IT system with EWB system to generate EWB directly from his IT solution without
keying in the EWB form. This reduces the duplicate data entry and eliminates the data
entry mistakes.
Benefits:
Normally taxpayer generates invoices from his IT system and logs into EWB system
and enters e-way bill requests and generate e-way bills.
The tax payer has to make double entries – one for Invoice generation in his system
and second for e-way bill generation.
If he integrates API interface with his system to EWB system, he can avoid duplicate
entry of invoice details for e-way bill generation.
It can save the manpower & cost of operator and also saves time.
Eliminate data entry mistakes/errors being made by operator.
E-way bill number will be stored by the tax payer system in his database with the
corresponding invoice.
Rule: Important Points: API Interface
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Slide 19© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
API interface can be used by large tax payers, who needs to generate more than 200
invoices / e-way bills per day.
Criteria:
Invoicing system should be automated with IT solutions.
Should be ready to change his IT system to integrate with EWB system as per API
guidelines.
Should be generating at least 200 invoices/e-way bills per day.
System should have SSL based domain name.
System should have Static IP Address.
Should have pre-production system to test the API interface.
Rule: Important Points: Criteria to use the API Interface
Slide 20© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Random verification can be done by Officer
Verification/Insp. Report shall be uploaded by officer within specified time
The Commissioner may, by notification, require a class of transporters to obtain a unique
Radio Frequency Identification Device and get the said device embedded on to the
conveyance and map the e-way bill to the Radio Frequency Identification Device prior to
the movement of goods.
The Commissioner or an officer empowered by him in this behalf may authorise the proper
officer to intercept any conveyance to verify the e-way bill or the e-way bill number in
physical form for all inter-State and intra-State movement of goods.
The Commissioner shall get Radio Frequency Identification Device readers installed at
places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where the
eway bill has been mapped with the said device.
The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a
specific conveyance can also be carried out by any officer after obtaining necessary
approval of the Commissioner or an officer authorised by him in this behalf.
Rule: Important Points: To Officer
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Slide 21© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
A summary report of every inspection of goods in transit shall
be recorded online by the proper officer in Part A of FORM GST
EWB-03 within twenty four hours of inspection and the final
report in Part B of FORM GST EWB-03 shall be recorded within
three days of such inspection.
Where the physical verification of goods being transported on
any conveyance has been done during transit at one place
within the State or in any other State, no further physical
verification of the said conveyance shall be carried out again in
the State, unless a specific information relating to evasion of
tax is made available subsequently.
Rule: Inspection and Verification of Goods (138C)
Slide 22© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Where a vehicle has been intercepted and
detained for a period exceeding thirty
minutes, the transporter may upload the said
information in FORM GST EWB-04 on the
common portal.
Rule: Facility for uploading information regarding detention of vehicle (138D)
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Slide 23© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Modes of Generation of E-way Bill
Web – Online based SMS – Through Mobile
Android/iOS – Through
Mobile App
API – Site-to-Site
integration
Suvidha Provider –
Third Party based
Bulk generation– Tool
based
Slide 24© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Officer Activities
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Slide 25© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Format:
PART-A
A.1 GSTIN of Recipient
A.2 Place of Delivery PIN Code of place of delivery
A.3 Invoice or Challan Number
A.4 Invoice or Challan Date
A.5 Value of Goods
A.6 HSN Code
Minimum 2 digit level for taxpayers having annual
turnover upto 5 Cr. Rupees in the preceding
financial year and at 4 digit level for taxpayers
having annual turnover above 5 Cr. Rupees in the
preceding financial year.
A.7 Reason for Transportation As Indicated in next Slide
A.8 Transport Document NumberGoods Receipt Number or Railway Receipt Number
or Airway Bill Number or Bill of Lading Number.
PART-B
B. Vehicle Number
Slide 26© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Format: Reason for Transportation
Code Description
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or fairs
9 For own use
0 Others
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Slide 27© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Format: Verification Report
Verification ReportPart A Part B
Name of the Officer Actual quantity of goods
Place of inspection Actual value of the Goods
Time of inspection Tax payable
Vehicle Number Integrated tax
E-Way Bill Number Central tax
Invoice or Challan or Bill Date State or UT tax
Invoice or Challan or Bill Number Cess
Name of person in-charge of vehicle Penalty Payable
Description of goods Integrated tax
Declared quantity of goods Central tax
Declared value of goods State or UT tax
Brief description of the discrepancy Cess
Whether goods were detained? Details of Notice
If not, date and time of release of vehicle
Date
Number
Summary of findings
Slide 28© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Format: Report of Detention
E-Way Bill Number
Approximate Location
of detention
Period of detention
Name of Officer In-charge (if known)
Date
Time
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Slide 29© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill: How to Process
Slide 30© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Registration
Registration for GST Tax Payers
• Register by entering GSTIN
• Authenticate with OTP on registered mobile
• Create Username and Password
Enrolment for GST Unreg. Transporters
• Enroll by providing PAN details
• Authenticate with OTP through Aadhar
• Enter other business details
• Create Username and Password
• 15 digits Unique Transporter ID
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Slide 31© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Software Basics
1. Registration based on GSTIN
2. Unregistered Transporter need to register on e-way bill system
3. Consumer will also need to register
4.Taxpayer or Transporter may create multiple sub-Users under sameRegistration Number
5.Taxpayer or Transporter may generate the eway bill throughSMS/Andriod or ios Application only through registered mobilenumbers
6.Taxpayer or Transporter may create masters to avoid the re-entriesagainst different e-way bill
7. Taxpayer or Transporter may also update the detention Report
8. Taxpayer may update mobile number and e-mail ID
Not Limited to above Points
Slide 32© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Overview: Section – Mistake/Offences - Penalty
Section No. Applicability
Rule 138 to 138D CHAPTER XVI, E-WAY RULES
Cases:
Fails to generate e-way bill
Furnishing false information during transportation.
Obstruct or prevents any officer in discharge of his duties
Possible Action: Detention of Vehicle
Penalty: Rs 20,000 (10,000/- Each) - Under Section 122 (CGST & UTGST)
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Slide 33© 2018 By: RajkiranTiwari
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E-way Bill
Process: How to Generate: Web base - Online
ewaybill.nic.in (Till 31st Jan, 2018)
ewaybillgst.gov.in (From 1st Feb, 2018)
Slide 34© 2018 By: RajkiranTiwari
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E-way Bill: SMS Based Process
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Slide 35© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: SMS Based
Operations
Generate the E-Way Bill
Update the Vehicle details
Cancel the E-Way Bill
Pre-requisite
Registering the mobile number with the GSTIN on the EWB
system
Slide 36© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: SMS Based: SMS Format (Generation)
EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode Vehicle
Parameters Description
EWBG E-WayBill Generate Key Word – It is fixed for generation
TranType Transaction Type – Refer to the Code list
RecGSTIN Recipient’s GSTIN. If it not there, then URP for ‘Un-Registered Person’
DelPinCode PIN Code of Place of Delivery of Goods
InvNo Invoice or Bill Number of the document of supplier of goods
InvDate Invoice or Bill Date of the document of supplier of goods
TotalValue Total Value of goods as per Invoice/Bill document in Rs.
HSNCode HSN Code of the first Commodity
Vehicle Vehicle Number in which the goods is being moved
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Slide 37© 2018 By: RajkiranTiwari
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E-way Bill
Process: SMS Based: SMS Format: Parameter Explanation
Parameter Description Values/Codes
EWBG E-Way Bill Generate Fixed
TranType
Type of the Transaction.
Codes for Transaction Types
OSUP – Outward Supply, OEXP – Outward Export,
OJOB – Outward Job Work, OSCD – Outward
SKD/CKD, ORNK – Outward Recipient Not Known,
OFOU – Outward For Own Use, OEOF – Outward
Exhibitions & Fairs, OLNS – Outward Line Sales,
OOTH – Outward Others
ISUP – Inward Supply, IIMP – Inward Import, ISCD –
Inward SKD/CKD, IJWR – Inward Job Work Returns,
ISLR – Inward Sales Returns, IEOF – Inward
Exhibitions & Fairs , IOTH – Inward Others
RecGSTIN Recipient’s GSTIN or URP for
Un-Registered Person15 digit GSTIN or URP
DelPinCode PIN Code of the Place of
DeliveryFixed 6 digit
Slide 38© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: SMS Based: SMS Format: Parameter Explanation
Parameter Description Values/Codes
InvNo Invoice or Bill Number 15 digit alphanumeric and / -
InvDate Invoice or Bill Date Date in DD/MM/YYYY format
TotalValue Total Invoice / Bill Value 15 numeric value with 2 decimal value
HSNCode HSN Code of the Goods Atleat 2 digit of HSN Code
VehicleVehicle Number AB12AB1234 / AB12A1234/ AB121234 Format
Example
Message EWBG OSUP 29AABCX0892K1ZK 560012 546 10/09/2017
75000.00 1001 KA12AB1234
SMS to 97319 79899
Explanation This request is to generate the E-Way Bill for outward Supply of goods, with
HSN 1001, to recipient with GSTIN 29AABCX0892K1ZK, carrying Invoice/Bill
No 546 dtd: 10/09/2017 of value Rs 75000.00 to deliver at pin code 560012
through KA12AB1234
Reply
Message
Eway bill generated successfully. E-Way Bill No: 171000000144 and date is
12/09/2017
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Slide 39© 2018 By: RajkiranTiwari
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E-way Bill
Process: SMS Based: SMS Format (Updation Vehicle Detail)
Message Format
EWBV EWB_NO Vehicle ReasCode
Explanation of Parameters
EWBV – E-Way Bill Vehicle Updating Key Word – It is fixed for vehicle
updation
EWBNo - 12 digits E-Way Bill for which the new vehicle has to be added
Vehicle - New Vehicle number for the movement of goods
ReasCode- Reason Code to indicate why the vehicle number is being added.
Example
EWBV 120023450123 KA12BA1234 BRK
Slide 40© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: SMS Based: SMS Format (Cancel E-way Bill)
Message Format
EWBG EWB_NO
Explanation of Parameters
EWBC – E-Way Bill Cancellation Key Word – It is fixed for Cancellation
EWBNo- 12 digits E-Way Bill Number, which has to be cancelled
Example
EWBC 120023450123
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Slide 41© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill: Mobile App Process
Slide 42© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based
Operations
All the activities of e-way bill can be done through app
Pre-requisite
Mobile (Android and ios) based app
Registering the mobile number with the GSTIN on the EWB
system
IMEI of the mobile number needs to be registered on the EWB
system to use the app
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Slide 43© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based
Operations
All the activities of e-way bill can be done through app
Pre-requisite
Mobile (Android and ios) based app
Registering the mobile number with the GSTIN on the EWB
system
IMEI of the mobile number needs to be registered on the EWB
system to use the app
Slide 44© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Registration and Login
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Slide 45© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: App Menus
Slide 46© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Adding Client List
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Slide 47© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Adding Supplier List
Slide 48© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Adding Transporter List
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Slide 49© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Adding Products List
Slide 50© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Bill Entry Form
22/Jan/2018
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Slide 51© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Bill Generation
Slide 52© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Updation Vehicle Number
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27
Slide 53© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Print E-Way Bill
Slide 54© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Process: Mobile App Based: Cancel E-Way Bill
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Slide 55© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill: RFID
Slide 56© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
RFID
Radio-frequency Identification (RFID) uses electromagnetic fields / waves to
automatically identify and track tags attached to objects.
It is contactless reading method
RFID System will have Tags and Readers
Tags – an integrated circuit for storing and processing information.
Tags are attached to the objects to be identified
Readers - Readers transmit interrogator signals and also receive authentication
replies from tags.
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Slide 57© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
RFID Tags
Web
Vehicle with
RFID tag
RFID
Reader on
Road
RFID
Mobile
Reader
with
Officer
EWB System
Slide 58© 2018 By: RajkiranTiwari
23.Jan. 2018
Question’s
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Slide 59© 2018 By: RajkiranTiwari
23.Jan. 2018
Toll Free Number: 1800-233-0349
Contact Number: 0260-2260349
For Vat:- [email protected]
For GST: [email protected]
WhatsApp No.: 91068-30455
Note:
if you want to be member of department, GST group. This no is for sending info to the following:-
Helpdesk (Daman & Diu)
Central GSTN (Delhi) GSTN Helpdesk No: 0120-4888999
GSTN Mail Id: [email protected]
Slide 60© 2018 By: RajkiranTiwari
23.Jan. 2018
E-way Bill
Thank you
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Slide 61© 2018 By: RajkiranTiwari
23.Jan. 2018
Handicraft
List of Handicraft Goods (Page 1/2)
S.No. Products HSN Code
(1) (2) (3)
1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3. Carved wood products (including table and kitchenware) 4419 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper mache articles 4823 9.
Textile (handloom products), Handmade shawls, stoles and scarvesIncluding 50, 58, 61, 62, 63”;
As per Notification No. 38/2017 (CGST)
10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, figures of animals, writing
sets, ashtray, candle stand) 6802
18. Stones inlay work 68 19.
Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914
20. Metal table and kitchen ware (copper, brass ware) 7418
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Slide 62© 2018 By: RajkiranTiwari
23.Jan. 2018
Handicraft
List of Handicraft Goods (Page 2/2)
S.No. Products HSN Code
(1) (2) (3)
21. Metal statues, images/statues vases, urns and crosses of
the type used for decoration of metals of chapters 73 and
74
8306
22. Metal bidriware 8306
23. Musical instruments 92
24. Horn and bone products 96
25. Conch shell crafts 96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys 9503
28. Folk paintings, Madhubani, Patchitra, Rajasthani miniature 97
29. Chain stitch Any chapter
As per Notification
No. 38/2017
(CGST)
30. Crewel, Namda, Gabba Any chapter
31. Wicker willow products Any chapter
32. Toran Any chapter
33. Articles made of shola Any chapter
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