GST Eway bills - Certicom

E-way Bill blocking for non-payers will resume from August 15

06 Aug 2021
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GST, GST Updates, GSTN, GSTR, GSTR, Tax Update
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E-way Bill blocking for non-payers will resume from August 15

For taxpayers who have not filed two or more outbound supply returns by June 15, the government will begin banning e-way bill creation.

The Goods and Services Tax Network published a bit of advice to that effect on Thursday, notifying taxpayers and recommending them to file pending returns to avoid e-way bill blocking.

“After August 15, 2021, the system will check the status of returns filed in Form GSTR-3B or statements filed in Form GST CMP-08, and restrict the generation of EWB in the case of non-filing of two or more returns in Form GSTR-3B for the months up to June 2021, and non-filing of two or more statements in Form GST CMP-08 for the quarters up to April to June 2021,” according to the statement.

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Due to the epidemic, the ability to restrict the generation of e-way bills was temporarily disabled. If a GSTR-3B return has not been filed for two consecutive quarters, Rule 138E gives the authority to limit EWB generation.

If outbound supplies returns by regular taxpayers and those under the composition scheme are not filed within the next 10 days, the blocking of e-way bill generation will be a hindrance to company operations, according to experts.

GSTN has raised a red signal for all non-filers of GST returns, and their activities would come to a standstill on August 16 due to the blockage of e-way bill generation.

“Blocking e-way bill creation will have a direct impact on non-compliant enterprises and may have a spillover effect on large businesses,” said Rajat Mohan, senior partner at AMRG Associates.

SECTION 206AB- SPECIAL PROVISION FOR DEDUCTION OF TAX AT SOURCE FOR NON-FILERS OF INCOME-TAX RETURN

“As company operations return to normal, industry players should file their tax returns in a timely manner, or their e-way bill generation would be prohibited, limiting movement of their goods,” said Abhishek Jain, tax partner at EY.

E-way bill integrated with FasTag, RFID; GST officers to get real-time data of commercial vehicles

22 May 2021
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GST, GST Updates
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With the integration of the e-way bill (EWB) system with FasTag and RFID, GST authorities now have real-time data of commercial vehicle movement on roads, which will aid in live vigilance of such vehicles and check GST evasion.

Tax officers’ e-way bill mobile application now has additional features that will provide them with real-time tracking details on e-way bills and vehicles, allowing them to catch tax evaders who are abusing the e-way bill system.

E-way bills have been made necessary for inter-state transportation of products valued over Rs 50,000 under the goods and services tax (GST) regime since April 2018. Gold, on the other hand, is exempt.

Businesses and transporters must produce the e-way bill before a GST inspector if required under the electronic way (e-way) bill system.

On a daily basis, the e-way bill system receives around 25 lakh goods vehicle movements from around 800 tolls.
The integration of e-way bills, RFID, and FasTag will allow tax officials to conduct real-time vigilance on e-way bill compliance by enterprises, as well as assistance in the prevention of income leakage by identifying incidents of EWB recycling and non-generation in real time.

Tax collectors can now view reports on vehicles that have travelled through the designated tolls in the last few minutes without paying the tolls with e-way bills. It is also possible to see cars carrying vital commodities unique to the state that have passed the set toll.

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This report also shows any suspect vehicles and vehicles of EWBs created by suspect taxpayer GSTINs that have passed the designated toll in near real time.

These reports can be used by officers to conduct vigilance and improve the effectiveness of the activity. These reports can also be used by officers in the audit and enforcement arm to uncover illicit transactions such as bill trading and EWB recycling.

“Online real-time tracking of vehicles and products will go a long way in tightening the lid on tax evaders,” AMRG Associates Senior Partner Rajat Mohan said. This smartphone application for tax officers would allow them to track down all of the parties involved in smuggling products.’ CBIC has previously expressed its goal to further digitise the process of enforcing the e-way bill requirements under the GST law, and in keeping with this idea, the e-way bill system has now been coupled with the FasTag and RFID systems, and MIS (Management Information Systems) reports from the same would be made available on the officer’s mobile app, according to EY India Tax Partner Abhishek Jain.

61.68 crore e-way invoices were generated in the fiscal year 2020-21, which ended in March 2021, with 2.27 crore being picked up for verification.

In the fiscal year 2019-20, which concluded in March 2020, 62.88 crore e-way invoices were generated, with 3.01 crore being picked up by tax authorities for verification.

Gujarat, Maharashtra, Haryana, Tamil Nadu, and Karnataka are the top five states that generated the most e-way bills for inter-state movement of commodities.

Textiles, electrical machinery, machinery and mechanical appliances, iron and steel, and autos are the top five industries that have generated the most e-way bills in the last three years.

The government has integrated RFID/FasTag with the e-way bill system as of January 1, 2021, and a transporter is required to carry an RFID tag in his vehicle, with details of the e-way bill generated for products being transported by the vehicle being uploaded into the RFID.

The details fed into the device are uploaded to the government portal as the car passes the RFID Tag reader on the highway.
Revenue officials then use the information to verify the supplies made by a GST registered person.
To promote tax compliance, the government has begun prohibiting the generation of EWB bills for GST registered taxpayers who have not filed a GSTR-3B return for the previous two months.

In addition, the government has made it impossible to generate numerous EWBs on a single invoice. If an EWB is generated once with an invoice number or document number, no one else can generate another EWB with the same invoice number.

Furthermore, the e-way billing system now allows for distance calculation based on PIN numbers. Based on PIN numbers, the system will automatically compute the distance between the source and destination.

35th GST Council Meeting Highlights (Detailed Guide)

04 Jul 2019
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GST Updates
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35th GST Council Meeting was held on 21 June 2019 at New Delhi, after a long duration of over a quarter of a year.

This was the main meeting led by the re-elected government and India’s second women Union Finance Minister, Mrs Nirmala Sitharaman. This GST Council meeting has been called when the commencement to up and coming Union Budget 2019 is less than a month away. A lot of expectations heaped up over months concerning different indirect tax issues will be addressed in this gathering.

Highlights of 35th GST Council Meeting

The 35th GST Council meeting finished up with agreement on the accompanying issues

1. GST yearly return due date extended till 31 August 2019 for FY 2017-18

The due date for filing GSTR-9, GSTR-9A, and GSTR-9C for the FY 2017-18 has been extended by two months, till 31 August 2019. Official notice can be made at any point in the near future.

In the mean time, if you are prepared to begin with the filing of GSTR-9, at that point remember to pass your books and GSTR information through the comprehensive 19-point agenda created by ClearTax GST software that can distinguish gaps in the information and furthermore recommend fixes for it. After this compromise, filing an exact GSTR-9 is done in only a couple of minutes on the ClearTax GST software. Sign up now for a FREE demo of GSTR-9 on ClearTax GST software.

2. Aadhaar-empowered GST Registration presented:

So as to facilitate the present procedure of GST enlistment and decrease the paper work included, GST Council has given a thumbs up to new system for confirmation of taxpayers enrolling themselves under GST. Aadhaar number will be connected to the GSTIN while generation.

3. NAA tenure stretched out by two years

Tenure of National Anti-profiteering Authority (NAA) was because of end by 30 November 2019. GST Council has additionally expanded this tenure by two years, to empower it to take up all the pending cases. Thus, the expert can take up new cases in future because of rate cut issues, showing that the GST Council has plans for further justification of GST rates.

4. 10% punishment to apply for any delay in depositing profiteered sum

GST Council has approved a duty of 10% punishment for delay in depositing the profiteered sum by over 30 days. This is a reasonable measure that would energize timely compliance by the taxpayers.

5. E-invoicing to begin from January 2020

The new framework for raising all the tax invoices on the GST entry has received on a fundamental level endorsement for execution from 1 January 2020. This applies to just B2B invoicing. By this framework, no different e-way bill will be required if there should arise an occurrence of invoice. Comes back to be confined from these invoices. An eliminated usage is being worked.

Prior, the government had fixed Rs 50 crore as the breaking point for the applicability of e-invoicing.

6. E-ticketing made compulsory for multiplexes

Among other major decisions, the GST Council affirmed the electronic ticketing system, for multiplexes, having multi-screens. This will help control instances of tax evasion and the use of of black tickets that have been prevalent.

7. Rate cut choice on electric vehicles, chargers and renting thereof deferred; Committee to present its report

The choice to cut GST rates for electric vehicles and electric chargers have been postponed to the following Council meeting. The issue has been referred to the Fitment Committee for checking the feasibility of the rate cut. At present, the GST rates for electric vehicles and electric chargers are 12% and 28% respectively.

Moreover, the valuation rules for merchandise and ventures relating to solar power producing frameworks and wind turbines will be put before the next Fitment Committee. The recommendations made by this Committee will be set before the next GST Council meeting.

8. Rate cut for lottery put on hold; Matter to be alluded before an Attorney General

The past board meet had not tabled the rate cut issue for lotteries. The 35th GST Council meeting talked about the issue finally and furthermore exposed two pending cases on this issue under the steady gaze of the high court and preeminent court separately. Despite the fact that the courts had alluded the issue back to GST Council, the Council has chosen to counsel the Attorney General of India.

9. GSTAT to be GST Appellate Tribunal

The GST chamber additionally conclusively expressed the Goods and Service Tax Appellate Tribunal will be the Appellate expert and will settle on bids emerging from central and state charge experts’ in-house contest goals framework. The states will choose the quantity of GSTAT required by them because of which there can be two tribunals in a single state.

10. Other Due date extensions

Form

New due date

ITC-04 for July 2017-June 2019

31 August 2019

CMP-02 for picking into the composition scheme for service providers under Notification 2/2019-CT rate

31 July 2019

11. For non-filing of GST returns, E-way bills to be blocked

The law stated that where the GST returns in GSTR-3B/GSTR-4 isn’t filed for two sequential tax periods, e-way charge age for such taxpayers would be disabled. This will be brought into impact from 21 August 2019, rather than the prior advised date of 21st June 2019.

Enquire with Certicom for further queries.

E-way Bill blocking for non-payers will resume from August 15

E-way Bill blocking for non-payers will resume from August 15

In the fiscal year 2019-20, which concluded in March 2020, 62.88 crore e-way invoices were generated, with 3.01 crore being picked up by tax authorities for verification.

35th GST Council Meeting Highlights (Detailed Guide)

Highlights of 35th GST Council Meeting

1. GST yearly return due date extended till 31 August 2019 for FY 2017-18

2. Aadhaar-empowered GST Registration presented:

3. NAA tenure stretched out by two years

4. 10% punishment to apply for any delay in depositing profiteered sum

5. E-invoicing to begin from January 2020

6. E-ticketing made compulsory for multiplexes

7. Rate cut choice on electric vehicles, chargers and renting thereof deferred; Committee to present its report

8. Rate cut for lottery put on hold; Matter to be alluded before an Attorney General

9. GSTAT to be GST Appellate Tribunal

10. Other Due date extensions

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