Enhancements Proposed by the Govt. in the Generation of E-Way Bill w.e.f. 16.11.2018

National Informatics Centre (NIC) proposed improvements in e-way bill generation, being released on 16.11.2018. The following improvements have been proposed:

1. Checking of Duplicate Generation of e-Way Bills Based on the Same Invoice Number

• The e-way bill system is enabled not to allow the consignor/supplier to generate duplicate e-way bills based on one document. Here, the system checks for duplicate e-way bills based on the consignor’s GSTIN, document type, and document number. Simply put, if the consignor has generated one e-way bill on a particular invoice, then he will not be allowed to generate one more e-way bill on the same invoice number.
• Even the transporter or consignee is not allowed to generate the e-way bill on the same invoice number of that consignor if one has already been generated by the consignor.
• Similarly, if the transporter or consignee has generated one e-way bill on the consignor’s invoice, the other party such as consignor, transporter or consignee tries to generate the e-way bill, the system will send out an alert notification that there is already one e-way bill for the same invoice, and further allows him to continue, if he still wants.

2. CKD/SKD/Lots for Movement of Export/Import Consignment

• CKD/SKD/Lots supply type can be used for the movement of big consignments in batches. When One ‘Tax Invoice’ or ‘Bill of Entry’ is there, but the goods are moved in batches from supplier to recipient with the ‘Delivery Challan’, then this option can be used. Here, the batch consignment will have ‘Delivery Challan’ along with a copy of the ‘Tax Invoice’ or ‘Bill of Entry’ in movement. The last batch will have the ‘Delivery Challan’ along with original ‘Tax Invoice’ or ‘Bill of Entry’.
• Some exports or imports will be in big consignment and may not be moved in one go from the supplier or to the recipient. Hence, CKD/SKD/Lots supply can be used for this.
• For CKD/SKD/Lots of Export consignment, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.
• For CKD/SKD/Lots of Import consignment, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment has entered the country.

3. Shipping Address in Case of Export Supply Type

For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with the state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

4. Dispatching Address in Case of Import Supply Type

For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with the state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment has entered the country.

5. ‘Bill To – Ship To’ Transactions

There are four types of ‘Bill To – Ship To’ transactions. These types depend upon the number of parties involved in the billing and movement of the goods. The following paras explain the same.

• Regular: This is a regular or normal transaction, where Billing and goods movement are happening between two parties – consignor and consignee. That is, the Bill and goods movement from consignor to consignee takes place directly.
• Bill To – Ship To: In this type of transaction, three parties are involved. Billing takes places between consignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.
• Bill From – Dispatch From: In this type of transaction also, three parties are involved. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the consignee.
• Combination of both: This is the combination of the above two transactions and involves four parties. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the fourth party, as per the consignee’s request.

6. Changes in Bulk Generation Tool

New columns have been added to the e Way Bill Bulk Generation Tool. The same will be released on 16th November 2018.