As you all must be aware, a host of changes were introduced in the e-way bill generation form on the 1st of October 2018. Then on 12th November 2018, certain enhancements to the e-way bill process were proposed by the NIC, which finally went live on 16th November 2018. In this blog, we have compiled an E way Bill FAQ list for you, which will be your one-stop guide about all recent e-way bill changes.

Your E way Bill FAQ list – 12 queries you may have

Given below is a E way Bill FAQ list comprising top 12 queries businesses and transporters have asked reagrding the recent e-way bill changes:

Q1. What should I do if I don’t have a ‘Transporter ID’ but want to enter and generate the ‘Part-A slip’?

This is not possible as per the e-way bill rules. You must compulsorily enter the ‘Transporter Id’ in order to generate the ‘Part-A Slip’, which will in turn enable your transporter to enter Part-B.

Q2. What should I do if I want to generate the ‘Part-A Slip’ and want to transport the goods myself later?

If you want to generate the ‘Part-A slip’ and want to transport the goods yourself later, then you must enter your GSTIN as the ‘Transporter ID’ and generate the ‘Part-A slip’. Once you get the conveyance details, you can update Part-B by using the ‘Update Part-B/Vehicle’ sub-option provided under the E-Way Bill menu and start the movement of goods.

Q3. When to extend the validity of E Way Bill?

Either you or your transporter can extend the validity of the e-way bill, if the consignment has not reached the destination within the validity period, due to any of the following circumstances:

  • Delay due to vehicle breakdown
  • Natural calamity
  • Law & order issue on the transit
  • Accident of conveyance
  • Trans-shipment delay

You or your transporter can extend the validity of the e-way bill only between 8 hours before and 8 hours after the expiry time of the existing e-way bill validity.

Q4. What should I do if PIN code is shown as invalid?

If the PIN code entered by you is shown as invalid by the system, you need to recheck the PIN code again. Still, if the PIN code is valid according to you, then you can select the state manually from the dropdown list and proceed further to the next stage.

Q5. What happens if the total invoice value does not match with the sum of assessable value, tax value and other values?

Ideally, the total invoice value should match with the sum of assessable value, tax value and other values. The system matches it even if there is a variation of INR 2.00, as this variation is allowed to take care of rounding of the decimal values. If the total invoice value is greater than the sum total of taxable value, applicable taxes and charges, the system will alert you through a pop-up message and you can proceed further for generating the e-way bill. But, if the total invoice value is less than the sum total of taxable value, applicable taxes and charges, the system will not allow you to proceed further without correcting the invoice value.

Q6. Why is a message sent if the total invoice value is more than INR 10 Crores?

Many users have faced this situation, which is why this question has featured in most E way Bill FAQ lists. It has been observed in the e-way bill system that some of the e-way bills have abnormal total invoice values, which could have been entered knowingly or unknowingly by the user while generating the e-way bill details. If the entries made by you are correct, you can continue with the e-way bill usage. If a mistake has happened unknowingly, then you can take a corrective measure of cancelling that e-way bill and generating the other one. In addition to the pop-up displayed at the time of entering the total invoice value, an additional pop-up will be displayed at the time of submission of the e-way bill entry form. A SMS is also sent to your registered mobile number, alerting you that an e-way bill having an invoice value of more than INR 10 Crores has been generated.

Q7. Is it mandatory to select the rate of tax while entering the details of goods?

No, it is not mandatory to select the tax rates or to enter the tax amounts while generating the e-way bill.

Q8. What if my GSTIN in the e-way bill portal is cancelled but is active in the GSTN common portal and I want to login in the e-way bill portal?

If your GSTIN is cancelled in the e-way bill system, but is active in the GSTN common portal, and you want to login and generate the e-way bill, you must first go to the taxpayer search option in the home page of the e-way Bill portal. You must then enter your GSTIN and the system will show your corresponding GSTIN details, which exist in the GSTN Common Portal. If the status of your GSTIN is active, you can login and generate the e-way bill.

Q9. I have amended my GST registration details in the GSTN Common Portal, but it is not reflecting on the e-way bill system. What should I do?

In such a case, you have to login and use the “My GSTIN from CP” sub-option provided under the “Update” option in the main menu.

Q10. When should I use the multi-vehicle option?

When you or your transporter wants to move the consignment of one e-way bill in multiple vehicles, after having moved to the transhipment place – you can use the “Change to Multi Vehicle” sub-option provided under “e-way bill” option in the main menu.

Q11. How can my unregistered transporter enter his branch details in the e-way bill portal?

If your transporter is having additional places of business in addition to his registered place of business, he can use the “Update Additional Place” sub-option provided under “Update” option in the main menu of e-way bill system to add or amend the additional places of business.

Q12. What should be done if goods movement is done in batches or lots?

This question has featured the most in E way Bill FAQ lists. As per the e-way bill rules, you need to issue the tax invoice for the complete quantity that is being moved in batches or lots. Then, you must prepare the delivery challan for each batch or lot and generate the corresponding e-way bill for that batch or lot and move the consignment with the delivery challan, copy of invoice and e-way bill number. However, the last batch or lot should have the original invoice along with the delivery challan and e-way bill number. On the e-way bill system, you need to select SKD/CKD/Lots sub-supply type to generate the e-way bill for these kinds of batches and lots with delivery challan details.

Hope this E way Bill FAQ List has been helpful. Keep watching this space for more updates on e-way bill and GST.

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