www.carajput.com; E-way bill
Blocking the E-Way Bill creation system if the taxpayer fails to file GSTR-3B returns:
- The E-Way Bill (EWB) creation system of the taxpayer is entitled to be limited in the situation that the taxpayer fails to file FORM GSTR-3B returns/FORM GST CMP-08 for tax periods of 2 or more. the Taxpayers’ E-Way Bill generation facility will be canceled. Above said blocking will be effective 1. Dec 2020 onwards.
- The blocking will take place on a periodic basis from 1 December 2020 onwards regardless of the Aggregate Annual Turnover (AATO) of taxpayers.
- The E-Way Bill (EWB) generation facility system will confirm the position of the returns submitted in the form GSTR-3B or the statements filed in the form GST CMP-08 for the class of taxpayers to which it applies and limits the generation of the E-Way Bill (EWB) in the event of (w.e.f 1 December 2020) and the restriction put on it.
- Form GSTR 3B: non-filing of two or more returns for the months up to October 2020;
- Form GST CMP-08: non-filing of 02 or more quarterly statements by July to September 2020
- To entitle the continuous E-Way Bill creation system on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/GST CMP-08 statements immediately.
- Blocking the facility of issuing of E-Way Bill (EWB) for taxpayers with Total Annual Turnover over Rs 5 Cr., after October 15, 2020.”
- The validity of the e-way bill has been postponed by the CBIC till 30 November, while the deadline for the special agreements under customs, central excise, and service tax legislation has been extended to the same date.
- “The E-Way Bill of Validity issued on or before March 24, 2020, expiring between March 20, 2020, and April 15, 2020, has been extended to May 31, 2020.”
Note: When you’re not enrolled on the EWB portal, please just ignore this change.
How do I unblock the e-way bill?
A. GSTR-3B Filing
Until the default taxpayer files are GSTR-3B for the default duration, the GSTIN will be unblocked automatically the very next day.
Taxpayers can also make an e-way bill shortly after submitting his return by following the following steps:
- Visit the EWB portal then choose the ‘Search Update Block Status’ selection.
- Access the GSTIN, CAPTCHA Code, then press the Go’ button.
- Tap on ‘Check Unblock Status from GST Popular Portal;’ this will represent the status of the recent file.
- If this doesn’t work, a taxpayer will hit the GST Support Desk and get the situation resolved.
B. Unblocking the Compliance Officer
Even just a compliance officer can unblock GSTIN online on the basis of the taxpayer’s manual representation (this facility is not accessible for now).
C. Unblocking by online application in the EWB-05
EWB-05 may be filed by presenting an appropriate reason for non-filing of GSTR-3B. Such an application cannot be refused without providing an appropriate chance to be heard (so for now, this online application service is not effective).
The actual effect on taxpayers
The main problem of the taxpayer with this new structure is that he/she cannot deliver/receive items without an e-way bill. If the goods are transported without an e-way bill, the authority can levy a fine equal to the amount of the tax due. Such goods may also be seized or kept in detention, and the goods would only be released on payment of the value of the tax also with a penalty.
If the products are not distributed on time the company can come to a standstill. Therefore in order to prevent such a scenario, the taxpayer must be compliant and file returns on time. This would lead to an overall increase in GST sales and as a result, the whole system will become more compliant.
Consequences of not getting the Data on time
It is important to understand the importance of getting this data in case of GST notices. Here are some of the main ones:
- No satisfactory reply with corroborative evidence attracts demand notice with interest and penalty from the Department;
- It may also lead to the cancellation of registration of your GST number;
- It may also lead to blocking of the Electronic Credit Ledger.
This data is vital to have and maintain for all businesses, as it will give you the power to analyse the data and avoid all kinds of GST mistakes. You can also get insights from the data to align your Business for further growth.
The client had claimed higher ITC in GSTR 3B than was indicated in GSTR 2A and/or GSTR 2B by mistake. The Department discovered the discrepancy and issued a notice to the corporation, requesting the extra money, as well as interest and penalties.
After failing to find a solution to the problem, their team contacted us, and we described the scenario to them. We had validated the GSTR 9C for them, and we demonstrated it to their team while saying that we had already visualised the situation.
We had already paid the excess amount to the Department via DRC-03, and in order to avoid paying interest, we had also submitted the Department a reference of a Patna High Court judgement.
List of Documents/details required to issue of eWay Bill
- Transporter ID or Vehicle number- Transport by road
- Bill of Supply/ Invoice/Challan related to the consignment of goods
- Transporter ID, Transport document number, and date on the document- Transport by rail, air, or ship
How to comply with Eway Bill conditions requirements?
Following are the steps laid down by GST law:
- Before the first consignment is dispatched, the supplier must issue a complete invoice.
- The supplier must send separate delivery challans for each consignment (for the rotor blade, shaft, and generator – in this case, 3 DC) with a reference to the invoice.
- Each consignment, i.e. the rotor blade, shaft, and generator, will require a separate Eway bill (hence 3 E way bills to be generated for 3 delivery challans)
- Along with the last consignment, the original copy of the invoice must be delivered.
- For each consignment, the person in charge of the conveyance must carry the Delivery challan, a copy of the fully certified original invoice, and an Eway bill.
- GSTN enable auto-populated in the E-invoice information into GST Return -1
- For information on blocking and unblocking the EWB, follow the button below.