E-Way Bill, 2026: FAQs on Mandatory Capture of Ship-to Field & Voluntary Closure

FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026

It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding the mandatory capture of the Ship-to field in E-Way Bills and the voluntary closure of E-Way Bills have been examined. Accordingly, a comprehensive set of Frequently Asked Questions (FAQs) has been prepared to provide necessary clarifications on the applicable system validations, procedural requirements and manner of compliance. The stakeholders are requested to go through the FAQs for familiarisation with the applicable requirements, system validations and procedure to be followed.

FAQs on Voluntary Closure of e-Way Bill: Business Scenarios, API Impact and Portal Behaviour

(FAQs for stakeholder guidance and system readiness)

Date: 01.07.2026

1. Scope and Implementation

Q1. What is the Voluntary e-Way Bill Closure facility?

The Voluntary e-Way Bill Closure facility enables closure of an e-Way Bill after delivery of goods has been completed. It is intended to record completion of movement in the system.

Q2. Is closure of EWB mandatory?

No. Closure of EWB is voluntary in nature.

Q3. What is the revised implementation date? The revised date of implementation is 1st August, 2026. Q4. When can an EWB be closed?

An E-Way Bill may be closed after completion of delivery of goods. It is advised that such closure should be carried out on the date of delivery or on the immediately succeeding day.

However, the closure functionality shall remain available up to one day after the expiry of validity of the E-Way Bill. The date of closure, i.e. the date of receipt/delivery of goods, should fall between the date of generation and the date of expiry of the E-Way Bill.

For example, where an E-Way Bill is generated on 20.06.2026 and its validity expires on 30.06.2026, the date of closure may be any date between 20.06.2026 and 30.06.2026, depending upon the actual date of receipt of goods. If the goods are received on 25.06.2026, the E-Way Bill may be closed from 25.06.2026 up to 01.07.2026, i.e. one day after the expiry of validity.

Q5. Who can close an EWB?

An EWB may be closed by the supplier, recipient, transporter involved in the transaction, or driver/authorised person whose mobile number has been provided for closure.

2. Portal-based Closure

Q6. Where is the closure option available for supplier, recipient and transporter?

For suppliers, recipients and transporters, the closure option is available after login under the e-Way Bill section of the portal.

Q7. What are the portal modes for closure?

Closure can be performed EWB-wise or date-wise for logged-in users.

Q8. What is EWB-wise closure?

EWB-wise closure means that a specific e-Way Bill number is selected and closed after delivery is completed.

Q9. What is date-wise closure?

Date-wise closure allows the logged-in user to view EWBs for a particular date and close eligible EWBs after delivery.

Q10. Can multiple EWBs be closed through date-wise closure on the portal?

Yes, the option is available.

Q11. Can a driver or authorised person close an EWB?

Yes. A driver or authorised person can close an EWB through the portal-based mobile number closure facility, where the mobile number has been provided for closure purposes.

Q12. How does mobile number-based closure work?

All active EWBs linked to the concerned mobile number are displayed under the Search option on the EWB Common Portal, enabling closure by the authorised person after delivery.

Q13. Is mobile number entry mandatory?

No. Providing the mobile number is optional. However, if closure by driver or authorised person is intended, the relevant mobile number should be provided.

Q14. When can the mobile number be provided or updated?

The mobile number may be provided at the time of EWB generation. If required, it can also be updated during vehicle updation, consolidated EWB operations or extension of validity, wherever applicable in the system.

3. EWB API Impact

Q15. Is an API available for EWB closure?

Yes. An API has been provided for system integrators and API users for closure of EWBs.

Q16. What details are required for closure through API?

For closure through API, the EWB number, closure date and remarks are required to be transmitted.

Q17. Does the closure API support date-wise bulk closure?

No, the current API does not support date-wise bulk closure.

Q18. Is there any API to retrieve EWBs marked as closed, including date-wise retrieval?

No. Currently, no separate API has been introduced to retrieve EWBs that have been marked as closed, including date-wise retrieval of closed EWBs. Such functionality may be considered in future after the closure module is stabilised and based on operational requirements emerging from field usage.

Q19. Will Get EWB Details API show a separate Closed status or closed date?

At present, no separate provision has been introduced in the Get EWB Details API to return a Closed status or Closed Date. For the initial stabilisation period, the existing status framework is being continued. A separate status of “Closed” is proposed to be introduced in due course.

Q20. Can APIs capture the mobile number for closure by driver or authorised person?

No. At present, there is no provision in the APIs to capture or specify the mobile number for closure by driver or authorised person.

Q21. Can a driver or authorised person close EWB through API?

No. As per the current implementation, closure by driver or authorised person through mobile number-based access can be carried out only through the portal.

Q22. What is the character limit for closure remarks?

Closure remarks may be entered up to a maximum of 100 characters.

Q23. Does any API response indicate who closed the EWB?

As of now, the API response does not contain any field indicating the person who closed the e-Way Bill(EWB).

4. Status and Post-Closure Behaviour

Q24. Will a separate status of “Closed” be introduced?

Yes. A separate status of “Closed” is proposed to be introduced in due course for EWBs that have been marked as closed after completion of delivery.

Q25. What is the current EWB status framework?

Currently, the EWB status is reflected as Active, Cancelled or Discarded. For the initial stabilisation period, this existing status framework is being continued so that trade and system users are not adversely impacted during the transition phase.

Q26. If an EWB is marked as closed, will it immediately show as “Closed”?

During the initial stabilisation period, a separate “Closed” status may not be reflected in the existing status framework. However, closure details will be captured in the system.

Q27. Can user actions be performed after an EWB is marked as closed?

Yes. As of now, user actions such as Update Transporter, Extend Validity, Vehicle Updation and other permitted modifications will continue to remain available even after the EWB has been marked as closed.

Q28. Why are post-closure actions allowed initially?

This relaxation is being provided for the benefit of users during the initial stabilisation period.

Q29. Will post-closure actions be restricted later?

Yes. Once the system is stabilised, necessary restrictions will be introduced and post-closure actions will be suitably curtailed.

Q30. Can transporter details be updated after closure?

Yes. During the initial stabilisation period, updating transporter details will continue to be available even after the EWB has been marked as closed. Suitable restrictions may be introduced after stabilisation.

Q31. Can vehicle details be updated after closure?

Yes. Vehicle update will continue to remain available even after the EWB has been marked as closed during the initial stabilisation period. After stabilisation, such post-closure actions may be suitably restricted.

Q32. Can validity be extended after closure?

As of now, the option to extend validity will continue to remain available even after the EWB has been marked as closed. This is a temporary relaxation for the initial stabilisation period.

Q33. Is closure the same as cancellation?

No. Cancellation is used where EWB was wrongly generated or movement did not take place, subject to applicable rules. Closure is used after delivery of goods has been completed.

Q34. Is closure the same as expiry of EWB?

No. Expiry is based on the validity period of the EWB, whereas closure is a user action to record completion of delivery.

5. Impact in e-Invoice API and e-Way Bill by IRN

Q35. Is there any impact of voluntary closure on e-Invoice API?

The e-Invoice API facilitates only the generation of the e-Way Bill. After generation, all further operations relating to the e-Way Bill are handled exclusively through the EWB APIs. Accordingly, no impact is envisaged on the e-Invoice API.

Q36. Is there any impact of voluntary closure on Generate IRN and EWB together flow?

There is no impact.

Q37. Is there any impact of voluntary closure on e-Way Bill by IRN API?

There is no impact.

Q38. Can an EWB generated along with IRN be closed?

Yes, it can be closed.

Q39. Can an EWB generated using IRN be closed?

Yes, it can be closed.

6. Business Scenarios

Scenario 1: Supplier closes EWB after delivery

A supplier generates an EWB for goods dispatched from Chennai to Bengaluru. After goods are delivered, the supplier logs in and closes the EWB on the same day of delivery or on the immediately succeeding day.

A recipient receives goods against an EWB generated by the supplier. After receipt, the recipient closes the EWB to record completion of movement.

Scenario 3: Transporter closes EWB after delivery

A transporter carries goods from Pune to Hyderabad. After delivery, the transporter closes the EWB through portal login.

Scenario 4: Driver closes EWB using mobile number

The driver’s mobile number is provided for closure. After delivery, the driver accesses the portal-based mobile number closure facility, views the active EWBs linked to the mobile number, and closes the relevant EWB.

Scenario 5: Mobile number updated during vehicle updation

An incorrect or missing mobile number is corrected during vehicle updation. The driver or authorised person may then close the EWB through the portal-based mobile number closure facility.

Scenario 6: Closure through API by ERP-integrated taxpayer

An ERP-integrated taxpayer closes EWBs through API after delivery by transmitting the EWB number, closure date and remarks.

Scenario 7: Date-wise closure by transporter

A transporter handles multiple EWBs generated on a single date. After delivery of goods, the transporter uses date-wise closure on the portal to identify and close eligible EWBs.

Scenario 8: EWB marked as closed but vehicle update attempted

During the initial stabilisation period, vehicle updation and other permitted actions will continue to remain available even after closure. After stabilisation, such post-closure actions may be suitably restricted.

Scenario 9: API user wants date-wise list of closed EWBs

At present, no separate API has been introduced for date-wise retrieval of closed EWBs. Such functionality may be considered in future after stabilisation and based on field requirements.

7. Consolidated Position Matrix

Sl. No.	Issue	Current Position / Reply
1	Nature of closure facility	Voluntary
2	Who can close EWB	Supplier, recipient, transporter, driver/authorised person
3	Closure timing	Same day of delivery or immediately succeeding day
4	Portal closure modes	EWB-wise or date-wise
5	API for closure	Available using EWB number, closure date and remarks
6	API for date-wise retrieval of closed EWBs	Not available currently; may be considered in future
7	Separate Closed status	Proposed to be introduced in due course
8	Existing status framework during initial period	Active, Cancelled and Discarded will continue
9	Post-closure actions	Allowed during initial stabilisation period
10	API mobile number capture for driver/authorised person closure	Not available currently
11	Driver/authorised person closure through API	Not available currently; portal only
12	Remarks character limit / fixed reason code	Upto 100 characters
13	ClosedBy in API / Get Details response	Not available currently
14	Closure date and remarks in EWB print	Not available currently

8. Action Required from Stakeholders

Sl. No.	Stakeholder	Action Required
1	Taxpayers	Create internal process to close EWB after delivery wherever the facility is used.
2	Transporters	Familiarise operational teams with EWB-wise/date-wise closure and driver-based closure.
3	Drivers / authorised persons	Use portal-based mobile number closure where mobile number has been provided.
4	ERP/GSP/ASP/API users	Implement closure API using EWB number, closure date and remarks.
5	All stakeholders	Note that post-closure actions are temporarily allowed during initial stabilisation period but may be restricted later.

Thank you, Team GSTN

Click to access faqs_on_voluntary_closure_of_e_way_bill_approved.pdf

FAQs on Bill-to/Ship-to Transactions, Export Scenarios and API Impact

(FAQs for stakeholder guidance and system readiness.)

Date: 01.07.2026

1. Scope and Implementation

Q1. What is the purpose of these FAQs?

These FAQs explain the proposed treatment of Ship-to GSTIN in Bill-to/Ship-to transactions, including different business scenarios, impact in e-Way Bill API, e-Invoice API and e-Way Bill by IRN flows. The FAQs are intended to help taxpayers, transporters, ERP vendors, GSPs, ASPs, private IRPs and other system integrators plan system readiness.

Q2. What is the main change being introduced?

In Bill-to/Ship-to and combination transactions, Ship-to GSTIN is required to be captured as a mandatory data element wherever the Ship-to party is registered. Where GSTIN is not available, “URP” may be entered, wherever applicable.

Q3. What is the revised date of implementation?

The revised date of implementation is 1st August, 2026.

Q4. Are the changes available in Sandbox?

The relevant changes have been released in Sandbox for testing. Taxpayers, ERP vendors, GSPs, ASPs, private IRPs and other system integrators are advised to complete testing and readiness before production implementation.

Q5. Why is Ship-to GSTIN being captured?

Ship-to GSTIN is being captured to improve traceability of goods movement, strengthen the audit trail in Bill-to/Ship-to transactions, and enable system-based verification by authorised officers.

2. Business Transaction Types

Sl. No.	Transaction Type	Billing Flow	Movement of Goods	Ship-to GSTIN Treatment
1	Regular	Between supplier and buyer	From supplier to buyer	No. Ship-to GSTIN is not applicable to regular transactions
2	Bill-to/Ship-to	Between supplier and buyer	From supplier to third party as instructed by buyer	Mandatory where Ship-to party is registered. URP may be entered for supply to Unregistered persons.
3	Bill-from/Dispatch-from	Between supplier and buyer	From third party to buyer	Ship-to GSTIN is not required, since the delivery is being made to the buyer himself, who has already been declared as the Bill-to party.
4	Combination	Between supplier and buyer	From third party to fourth party	Mandatory where Ship-to party is registered. URP may be entered where GSTIN is not available.

Q6. What is a Regular transaction?

A Regular transaction is a normal transaction where billing and movement of goods take place between the same two parties. For example, A Ltd. sells goods to B Ltd. and the goods move directly from A Ltd. to B Ltd.

Q7. What is a Bill-to/Ship-to transaction?

A Bill-to/Ship-to transaction is one where the invoice is issued to the buyer, but the goods are delivered to a third party as per the instruction of the buyer. For example, A Ltd. bills B Ltd., but ships the goods to C Ltd. on the instruction of B Ltd.

Q8. What is a Bill-from/Dispatch-from transaction?

A Bill-from/Dispatch-from transaction is one where billing is between the supplier and the buyer, but goods are dispatched from a third-party location. For example, A Ltd. bills B Ltd., but goods are dispatched from C Ltd. to B Ltd.

Q9. What is a Combination transaction?

A Combination transaction involves both Bill-to/Ship-to and Bill-from/Dispatch-from features. Billing is between the supplier and buyer, but goods are dispatched from a third party and delivered to a fourth party. For example, A Ltd. bills B Ltd., but goods move from C Ltd. to D Ltd. on the instruction of B Ltd.

Q10. Can Bill-to GSTIN and Ship-to GSTIN be the same in a Bill-to/Ship-to transaction?

No. In a Bill-to/Ship-to transaction, the Bill-to party and Ship-to party are expected to be distinct persons. Accordingly, the same GSTIN as mentioned in the Bill-to field should not be entered in the Ship-to GSTIN field.

Example 1 — Correct Bill-to/Ship-to case

A Ltd., Chennai sells goods to B Ltd., Bengaluru, but B Ltd. directs A Ltd. to deliver the goods directly to C Ltd., Mysuru.

Here, Bill-to and Ship-to are different persons, so Bill-to/Ship-to option can be used.

Example 2 — Not a Bill-to/Ship-to case

A Ltd., Chennai sells goods to B Ltd., Bengaluru, and goods are delivered to B Ltd.’s own warehouse/additional place of business.

Here, Bill-to GSTIN and Ship-to GSTIN are the same. Hence, it should not be treated as a Bill-to/Ship-to transaction.

How to do it in the system

Where goods are supplied to the buyer and delivered to the buyer’s own premises/additional place of business: Do not select Bill-to/Ship-to transaction.

The transaction may be entered as a regular supply transaction, and the actual delivery address may be mentioned in the Bill To address/place of delivery field, as applicable.

3. Confidentiality and Display of Ship-to GSTIN

Q11. Will Ship-to GSTIN be printed on the e-Way Bill?

No. Ship-to GSTIN shall not be printed on the e-Way Bill generated on the e-Way Bill portal.

Q12. Will Ship-to GSTIN be provided through GET e-Way Bill APIs?

No. Ship-to GSTIN shall not be provided through the GET e-Way Bill APIs.

Q13. What will continue to be visible on the e-Way Bill?

The relevant Ship-to address and PIN code shall continue to be shown as per the existing practice.

Q14. Who will be able to view the Ship-to GSTIN?

Ship-to GSTIN will be captured in the system for official purposes. It will be visible only to authorised officers for verification and enforcement purposes.

Q15. How is trade secrecy protected?

Trade secrecy is protected by ensuring that Ship-to GSTIN is captured in the system backend but is not printed on the e-Way Bill, is not displayed to taxpayers or transporters, and is not shared through GET e-Way Bill APIs.

4. Role-wise Generation Scenarios

Q16. If the supplier generates the EWB, how will Ship-to GSTIN be entered? Where the supplier generates the EWB in a Bill-to/Ship-to transaction, Ship-to GSTIN may be entered by the supplier if the buyer provides the Ship-to GSTIN to the supplier.

Q17. What if the buyer does not want to share Ship-to GSTIN with the supplier?

If the buyer chooses not to share the Ship-to GSTIN with the supplier due to confidentiality concerns, the buyer may generate the e-Way Bill themselves and directly enter the Ship-to GSTIN in the system (as an inward e-Way Bill).

Q18. Can the transporter generate the EWB?

Yes. The transporter may generate the EWB if the required details are provided. However, where the buyer does not wish to disclose the Ship-to GSTIN to the transporter, the buyer may generate the EWB.

Q19. Can the Ship-to party see the details of the original purchaser or supplier? The system design is intended to protect commercially sensitive information. Ship-to GSTIN is not printed in the taxpayer/transporter-facing EWB and is visible only to authorised officers.

5. Export and Merchant Exporter Scenarios

Q20. How does Bill-to/Ship-to arise in export transactions?

In export transactions, the goods may be billed to an overseas buyer, while the goods are physically moved from the supplier’s premises in India to a port, airport, ICD, CFS, customs area, freight forwarder location, CHA-nominated premises, or any other export-linked location.

Q21. What should be entered as Ship-to GSTIN in export Bill-to/Ship-to cases? In export sub-supply type involving Bill-to/Ship-to transactions, Ship-to GSTIN is proposed to be entered as “URP”, where the Ship-to location is export-linked and no domestic registered

Ship-to GSTIN is applicable.

Q22. Does entering URP mean that the transaction is treated as a domestic supply to an unregistered person?

No. Entry of URP is a system-level treatment for EWB generation in export-related movement. The nature of export shall be determined based on export invoice, shipping bill, customs documents, transport documents and other applicable records.

Q23. What should be entered as Ship-to address and PIN code in export cases? The actual destination address and PIN code in India should be entered, such as the port, airport, ICD, CFS, customs area, freight forwarder location, CHA-nominated location or other

export-linked location.

Q24. How should merchant exporter scenarios be handled?

Where goods are billed to a registered merchant exporter and moved directly to a port, airport, ICD, CFS, customs area or export-linked location for export, the Bill-to GSTIN would be the GSTIN of the merchant exporter and Ship-to GSTIN is required to be captured as a mandatory data element wherever the Ship-to location is registered. Where GSTIN is not available, “URP” may be entered, wherever applicable.

6. Impact in Standalone e-Way Bill API

Q25. What is the change in standalone Generate EWB API?

Ship-to GSTIN has been made mandatory in Ship-to and Combination transactions.

Sl. No.	Validation / Requirement	System Treatment / Error Code
1	Ship-to GSTIN mandatory in Ship-to and Combination transactions	Error Code: 608
2	Ship-to Trade Name	May be sent but optional
3	Ship-to GSTIN should not be sent in Regular transactions	Error Code: 616
4	Ship-to GSTIN should not be sent in Bill-from/Dispatch-from transactions	Error Code: 864
5	Bill-to GSTIN and Ship-to GSTIN should not be same in Ship-to and Combination transactions	Error Code: 618

Q26. Will Ship-to GSTIN field be rejected in Regular transactions?

Yes. Ship-to GSTIN should not be sent in Regular transactions. Error Code 616 is applicable.

Q27. Will Ship-to GSTIN field be rejected in Bill-from/Dispatch-from transactions?

Yes. Ship-to GSTIN should not be sent in Bill-from/Dispatch-from transactions. Error Code 864 is applicable.

Q28. Is Ship-to Trade Name mandatory in standalone EWB API?

No. Ship-to Trade Name may be sent but it is optional.

Q29. Does the PIN-State or State-GSTIN validation apply to standalone EWB API?

Yes. If Ship-to GSTIN is entered, it should correspond to the respective State as mentioned in State Code and PIN code should also correspond to the State Code mentioned.

Q30. How will bulk EWB generation behave if one record fails due to missing Ship-to GSTIN?

The existing behaviour shall continue. If there are errors due to newly introduced changes, only the respective request will fail and other valid requests will continue to generate the e-Way Bills.

7. Impact in e-Invoice API: Generate IRN and EWB Together

Q31. Is Ship-to GSTIN mandatory in IRN + EWB combined flow?

Yes. Ship-to GSTIN has been made mandatory if ship details are provided and e-Way Bill is required.

Sl. No.	Validation / Requirement	System Treatment / Error Code
1	Ship-to GSTIN mandatory if ship details are provided	Error Code: 5002, with JSON parameter display name
2	Bill-to GSTIN and Ship-to GSTIN should not be same if ship details are provided	Error Code: 2323
3	Ship-to State Code should match SHIP TO GSTIN State Code	Error Code: 2325
4	Ship-to PIN Code should belong to Ship-to State Code	Error Code: 3039

Q32. Which e-Invoice field is proposed to be made conditionally mandatory?

In the Generate IRN payload schema, “ShipDtls.Gstin” shall be made conditionally mandatory where e-Way Bill generation is required.

Q33. What is the treatment where Ship-to GSTIN is not available in IRN + EWB flow?

Where GSTIN is not available, “URP” may be provided, wherever applicable.

Q34. Can the same GSTIN be entered in Bill-to and Ship-to fields in IRN + EWB flow?

No. If ship details are provided, Bill-to GSTIN and Ship-to GSTIN should not be the same.

8. Impact in e-Way Bill by IRN API

Q35. What is the change in e-Way Bill by IRN API?

GSTIN and Trade Name have been added in ExpShipDtls, and GSTIN has been made mandatory.

Sl. No.	Validation / Requirement	System Treatment / Error Code
1	GSTIN and Trade Name added in ExpShipDtls; GSTIN mandatory	Error Code: 5001, with JSON parameter display name
2	For Export EWBs, ship details including GSTIN provided during IRN generation can be replaced	Allowed
3	For B2B and SEZ transactions, ship details provided during IRN generation cannot be replaced	Error Code: 2324
4	If GSTIN was not provided during IRN generation, it can be provided during EWB by IRN	Allowed
5	Ship-to State Code should match SHIP TO GSTIN State Code	Error Code: 4074
6	Ship-to PIN Code should belong to Ship-to State Code	Error Code: 3039

Q36. Can ship details be replaced while generating EWB by IRN?

For Export EWBs, ship details including GSTIN provided during IRN generation can be replaced. For B2B and SEZ transactions, ship details provided during IRN generation cannot be replaced.

Q37. If Ship-to GSTIN was not provided at IRN generation stage, can it be provided during EWB by IRN?

Yes. If GSTIN is not provided during IRN generation, it can be provided during e-Way Bill by IRN.

Q38. Will Ship-to GSTIN be printed in EWB generated through IRN?

No. Ship-to GSTIN shall not be printed in the EWB and shall not be provided through GET EWB APIs.

9. Common Questions Raised by Stakeholders

Q39. Is the mandatory Ship-to GSTIN requirement applicable only to standalone EWB generation?

No. The requirement is also being extended to IRN-related flows, namely Generate IRN and EWB together and e-Way Bill by IRN, as per the respective API changes.

Q40. When will the e-Invoice API changes be implemented in production?

The proposed date of implementation is 1st August, 2026.

Q41. Will Ship-to GSTIN and Ship-to Trade Name be available in Get EWB Details API?

Ship-to GSTIN shall not be provided through GET e-Way Bill APIs. Ship-To Trade name will also not be provided in E Way Bill details.

Q42. Will a revised EWB PDF specimen be provided showing Ship-to GSTIN and Ship-to Trade Name?

Ship-to GSTIN shall not be printed on the EWB.

Q43. Is “URP” case-sensitive?

No, the value “URP” is not case-sensitive.

Q44. What should be done by taxpayers before implementation?

Taxpayers should update ERP/master data, capture Ship-to GSTIN wherever applicable, map third-party ship-to locations, complete API testing in Sandbox, and align operational teams before 1st August, 2026.

10. Quick Readiness Checklist

Sl. No.	Stakeholder	Action Required
1	Taxpayers	Identify Bill-to/Ship-to and Combination transactions and start capturing Ship-to GSTIN/URP.
2	ERP/GSP/ASP/IRP	Update API payloads for standalone EWB, IRN + EWB and EWB by IRN flows.
3	Business users	Ensure Ship-to address and PIN code are correctly maintained.
4	Exporters / merchant exporters	Identify export-linked Ship-to locations where URP treatment may apply.
5	Transporters	Coordinate with taxpayers for required details, especially where EWB is generated by transporter.
6	All stakeholders	Complete Sandbox testing before 1st August, 2026.

11. Business Transaction scenarios:

Q. No.	Transaction Type	Description	Example	Whether “Ship-To GSTIN” is Required?
Q6	Regular	A transaction where the invoice is issued to the buyer (Bill-to), and the goods are delivered to a Same person.	A Ltd. sells goods to B Ltd. and the goods move directly from A Ltd. to B Ltd.	No. This is not treated as a Bill to Ship to transaction.
Q7	Bill-to / Ship-to Transaction	A transaction where the invoice is issued to the buyer (Bill-to), but the goods are delivered to a third party(Ship-to) as per the buyer’s instructions.	A Ltd. raises the invoice on B Ltd., but ships the goods directly to C Ltd. on the instruction of B Ltd.	Yes. The GSTIN of C Ltd. (Ship-To party) should be entered in the Ship-To GSTIN field, where the consignee is a registered person. If the consignee is unregistered, “URP” should be entered.
Q8	Bill-from / Dispatch-from Transaction	A transaction where the supplier raises the invoice to the buyer, but the goods are dispatched from a third-party location instead of the supplier’s own premises.	A Ltd. raises the invoice on B Ltd., but the goods are dispatched from C Ltd. directly to B Ltd.	No. Since the goods are delivered to the buyer (B Ltd.), who is already the Bill-To party, there is no separate Ship-To GSTIN to be entered. Only the Dispatch-From details are required.
Q9	Combination Transaction (Bill-to/Ship-to + Bill- from/Dispatch-from)	A transaction where both concepts are involved. The invoice is issued by the supplier to the buyer, the goods are dispatched from a third-party location, and delivered to another party as instructed by the buyer.	A Ltd. raises the invoice on B Ltd., the goods are dispatched from C Ltd., and delivered to D Ltd. on the instruction of B Ltd.	Yes. The GSTIN of D Ltd. (Ship-To party) should be entered in the Ship-To GSTIN field, where D Ltd. is a registered person. The Dispatch-From details should also be provided for C Ltd.

Thank you, Team GSTN

Click to access faqs_on_ship_to_field_approved_version.pdf

E-way bill is not required for goods worth less than Rs 50,000, know the complete exemption list

GST E-Way Bill Exemptions: Quick Guide

In the realm of Goods and Services Tax (GST), understanding the E-Way Bill exemptions is essential for businesses and transporters. Not all goods require an E-Way Bill under GST regulations. Here’s a quick guide to the relevant exemptions.

Value-Based Exemption

One key exemption under GST is based on the consignment value. There is no need for an E-Way Bill if the consignment value is less than or equal to ₹50,000, with certain exceptions that include inter-State handicrafts and job-work.

Goods Exempt from E-Way Bill

Several categories of goods are completely exempt from needing an E-Way Bill, including:

Fruits and vegetables
Milk, eggs, and curd
Bread, rice, and pulses
Flour and seeds
Books and newspapers
Hearing aids and human blood
Religious items such as prasad, kumkum, and bangles
Handloom products

Additionally, items like domestic LPG, kerosene (Public Distribution System), and relief materials are also exempt.

Transport Exemptions

Certain modes of transportation do not require an E-Way Bill, including:

Non-motorised conveyance
Empty cargo containers

Special Cases

There are specific situations where the movement of goods does not necessitate an E-Way Bill, including:

Transit cargo to and from Nepal or Bhutan
Goods transported by defence formations of the Ministry of Defence

Understanding these exemptions can significantly simplify logistics and compliance for businesses involved in the transport of goods under GST regulations. Always ensure to stay updated with the latest guidelines to remain compliant.

Filing ENR-03 – A Step-by-Step Guide for e-Way Bill Generation

ENR-03 form is used by unregistered dealers to enroll in the e-Way Bill system. This allows them to generate e-Way Bills for the movement of goods without having a GST registration. The e-Way Bill system, implemented under the Goods and Services Tax (GST) regime, mandates the generation of electronic documents for the movement of goods exceeding a specified value. While GST-registered businesses are well-acquainted with the process, unregistered dealers also need to generate e-Way Bills in certain situations.

Step-by-step guide on how to file ENR-03 form:

Step 1: Access the E-Way Bill portal

Go to the E-Way Bill portal: https://ewaybill.nic.in/
Click on the “Registration” tab in the main menu.
Select “ENR-03 for Unregistered Person” from the dropdown menu.

Step 2: Fill out the ENR-03 form

Select your State.
Enter your Permanent Account Number (PAN) details.
Choose the type of enrollment (Supplier, Recipient, or Transporter).
Provide your address and contact information.
Enter your mobile number, which will be verified via OTP.

Step 3: Create login credentials

Create a username and password.
Ensure the username is available.
Choose a strong password.

Step 4: Submit the form

After filling out all the necessary details, click on the “Submit” button.
Once your details are successfully submitted, the system will generate a 15-character Enrollment ID.
This Enrollment ID will serve as a substitute for the GSTIN.
You will receive an acknowledgment once the process is complete, confirming your enrollment.

Step 5: Generate e-Way Bill

Now that you have the Enrollment ID, you can log in to the

E-Way Bill portal using the credentials you just created.

Unregistered dealers can easily enroll on the e-Way Bill portal using the ENR-03 form and generate e-Way Bills for the seamless movement of goods.

Source: Click Here

Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.

ENR-03: Enabling e-Way Bill Generation for Unregistered Dealers

Introduction

The e-Way Bill (EWB) system has introduced a new feature to facilitate the enrolment of unregistered dealers supplying goods. This feature will enable unregistered dealers to generate e-Way Bills for the movement of goods.

Effective Date

This feature is effective from February 11, 2025.

Who Can Use It?

This feature is available to all unregistered dealers who are engaged in the movement or transportation of goods.

How to Enroll

Unregistered dealers can enroll themselves on the EWB portal by filling out Form ENR-03. The form is available under the “Registration” tab in the main menu of the EWB portal.

Benefits of Enrollment

Upon enrollment, unregistered dealers will be able to generate e-Way Bills for the movement of goods. This will help them comply with the GST laws and avoid penalties.

Key Highlights for Users

Introduction of ENR-03: A new feature for unregistered dealers to enroll and generate e-Way Bills.
Effective Date: Enrollment process available from 11.02.2025.
Who Can Use It? Unregistered dealers transporting/moving goods.
Purpose of Enrollment ID: Acts as an alternative to GSTIN for generating e-Way Bills.
Simple Registration Process: Fill out Form ENR-03, verify PAN and mobile number, and create login credentials.
e-Way Bill Generation: Enrolled users can log in and generate e-Way Bills seamlessly.
Compliance Requirement: Adherence to the latest GST norms for smooth operations.
Source: Click Here

Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.

Dear Stakeholders,

A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th July 2024, Form ENR-03 has been introduced for the enrolment of unregistered dealers.

2.Unregistered dealers engaged in the movement or transportation of goods can now generate e-Way Bills by enrolling themselves on the EWB portal and obtaining a unique Enrolment ID. This ID will serve as an alternative to the Supplier GSTIN or Recipient GSTIN for generating e-Way Bills.

User Guide for ENR-03 Enrolment

1.Accessing ENR-03:

a)As per the notification, an Unregistered Person (URP) can enrol using Form ENR-03.

b)The option is available under the “Registration” tab in the main menu of the EWB portal.

2.Filling Out the ENR-03 Form:

a)Upon selecting the option, the enrolment screen will be displayed.

b)The applicant must select their State and enter their PAN details, which will be verified.

c)The type of enrolment must be selected, and address details must be provided.

d)A mobile number must be entered, which will be verified via OTP.

3.Creating Login Credentials:

a)The user must create a username, check its availability, and set a password before submitting the details.

b)Upon successful submission, a 15-character Enrolment ID will be generated, and an acknowledgment will be displayed.

c)This Enrolment ID can be used for generating e-Way Bills in place of a GSTIN.

4.Generating an e-Way Bill:

a)The enrolled URP can log in to the EWB portal using the registered credentials.

b)By selecting the ‘Generate New’ option, the Enrolment ID will be auto-populated as the Supplier/Recipient.

c)Other relevant details must be entered before proceeding with e-Way Bill generation.

For further assistance or queries related to this update, taxpayers may contact the GST Helpdesk or refer to the detailed User Guide attached. https://tutorial.gst.gov.in/downloads/news/user_manual_for_enr_03_final.pdf

This advisory is issued for the information and compliance of all stakeholders.
Thank You,
Team GSTN

Upcoming Changes to E-Way Bill and E-Invoice Systems: Key Dates and Requirements

Advisory on Updates to E-Way Bill and E-Invoice Systems

Starting from 1st January 2025, there are significant updates to the E-Way Bill and E-Invoice systems that taxpayers need to be aware of:

Multi-Factor Authentication (MFA): This will become mandatory for taxpayers with an Annual Aggregate Turnover (AATO) exceeding Rs 20 Crores from the 1st of January 2025. For those with an AATO exceeding Rs 5 Crores, MFA will be required starting from 1st February 2025. All other taxpayers and users will need to comply with this requirement from 1st April 2025.
E-Way Bill Generation: The generation of E-Way Bills will now be restricted to documents dated within 180 days from the date of generation. This aligns the validity period with standard documentation practices, ensuring compliance and timely transportation.
Extension of E-Way Bills: The extension period for E-Way Bills will also see a change, now limited to a total of 360 days from their original date of generation. This aims to streamline the process and reduce the chances of malpractices.

Taxpayers should prepare for these changes to ensure compliance and avoid any disruption in their operations. For detailed guidance, refer to the official notifications or consult with tax professionals.

Govt Tightens GST E-Way Bill Rules: Latest Update

GST Update: Chhattisgarh govt tightens GST E-Way Bill Rules

E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder.

It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.

Latest Update:

Chhattisgarh govt tightens GST E-Way Bill provisions to curb tax evasion

In a significant move aimed at bolstering the monitoring of tax evasion, Chhattisgarh govt has issued a new notification, effective immediately, mandating the generation of e-way bills for all intra-state goods movement over ₹50,000.

The decision signals the removal of previous exemptions that allowed certain goods to be transported within the state without an e-way bill. The new rules are designed to fortify the state’s tax collection mechanism, ultimately benefiting the state’s economy.

By eliminating these exemptions, the state aims to tackle issues such as:

circular trading and bogus billing, which have exploited the previous leniencies.
to enhance compliance and reduce fraudulent activities.
to align with national practices
The move is expected to provide
a level playing field for honest businesses,
ensuring fair competition and
improving the collection of input tax credits (ITC).

Sources: Click here

Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.

Calcutta High Court Imposes Penalty Of Rs. 50K For Not Renewing Expired E-Way Bill

The Calcutta High Court comprising Chief Justice T. S. Sivagnanam and Justice Uday Kumar has imposed the penalty of Rs. 50,000 for not renewing the expired e-way bill.

“Since on the date when the vehicle was intercepted the goods were covered by a valid e- Way Bill which satisfies the requirement under Section 129 of the Act. However, that the mistake committed by the appellants in not renewing the earlier e-Way Bill which expired on 18.03.2022 the appellants should be put on terms,” the court said.

BACKGROUND

The allegation which led to an order of penalty being passed by the respondent authority is that the goods which were being transported by the appellants to Assam were covered by e-Way Bill which was valid upto 18th March, 2022.

According to the appellants, on account of the breakdown of the vehicle the goods did not move outside the territory of the State of West Bengal and was stationed at Dankuni on 18.03.2022. The consignee in the meantime had sold the goods which were in transit to another purchaser in Assam and the goods were transported by the same vehicle after generating a new e-Way Bill on 22.03.2022.

The vehicle was detained on 25.03.2022 and order of penalty has been passed on the ground of first e-Way Bill on 18.03.2022 had not been renewed/extended by the appellants.

A charge under Section 129 of the CGST Act and WBGST Act has been led against the appellants and ultimately resulting in an imposition of 200% penalty.

JUDGEMENT

The court noted that there is a violation committed by the appellants but the violation is not as grave enough to call for imposition of penalty at the rate of 200%.

The court directed the appellants to pay a penalty of Rs.50,000 which will include both CGST and WBGST instead of 200% penalty as imposed by the authorities. Upon such the appellants are entitled to pay the said amount by agreeing to recover the sum of Rs.50,000/- from the bank guarantee which has been furnished by the appellants and upon adjustment the respondent authorities shall issue appropriate communication to the appellants’ bank to discharge the bank guarantee for the remaining amount.

Case Title: M/S Bitumix India Llp And Anr. Vs Deputy Commissioner Of Revenue

Citation: MAT/1011/2023 IA NO: CAN/1/2023

Click Here To Read The Judgement

Rajasthan: E-way Bill Limit Extended To Rs 2 Lakh With Conditions

GOVERNMENT OF RAJASTHAN

COMMERCIAL TAXES DEPARTMENT

NOTIFICATION

Jaipur, dated: February 1,2022

In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, here in after referred to as the “said rules”, I, Ravi Jain, Chief Commissioner, State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, hereby makes the following amendment in this department’s notification No. F.17(131)ACCT/GST/2017/3743, dated 06.08.2018, as amended from time to time, with effect from 01.04.2022, namely:—

In the said Notification,-

(i) In the table, after existing serial number 2 and the entries thereto, the following new serial number 3 and entries thereto shall be inserted, namely:-

ii) The existing proviso shall be substituted by the following, namely:-

“Provided further that document base carried even in respect of consignments exempted from intra-State e-way Bill and intra-city e-way Bill.”

(iii) after the existing proviso so substituted, the following explanation shall be added, namely:‑

Explanation:- For the purpose of this notification,-

(a) the word “City” shall be the municipal area as notified by the Government under the Rajasthan Municipalities Act, 2009 and the word “Intra-city” shall be construed accordingly.

(b) Where any city comprises of more than one municipal corporation, then the area notified for such municipal corporations shall be the area of the city.

Goods in Transit Cannot Be Seized On The Ground Of Under Valuation

In the case of M/s Karnataka Traders vs State of Gujarat, the Gujarat High Court has held that:

On careful consideration of the facts and circumstances of the case and the submissions made by the respective advocates for the parties, we find the force in the contention of the learned advocate appearing for the petitioners that there cannot be any mechanical detention of a consignment in transit solely on the basis of the two reasons as stated by the respondent No.3 in the impugned notice. We find that merely the direction preferred by the petitioners for delivery of consignment to the place destined for, an inference cannot be drawn with regard to the intention of the petitioners to evade tax. So far as the second ground with regard to the goods being transported to be undervalue is concerned, no material has been placed on record. Even otherwise, as held by this Court as well as other High Courts, it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. In the instant case, there is no such indication.

To Download the Judgement, Please Click Here

Attention: E-way Bill Portal and E-Invoice Portal will Not be Available on This Date. Make Necessary Arrangements

E-way Bill Portal has posted an update that:

This is to inform to all E Way Bill & E Invoice users that downtime of all the E Way Bill & E Invoice operations (for all modes – Web, API, Bulk, Mobile & SMS) is scheduled between 11:00 PM on 2nd October 2021 to 7:00 AM on 3rd October 2021 due to maintenance activity.

Hence all the users are requested to make necessary arrangements to carry out the activities such as E Way Bill generation, updation of Part B, Extensions of E Way Bill , Generation of IRN, Cancellation of IRN, Generation of E Way Bill by IRN etc. before the scheduled downtime so as not to affect the business requirements/processes.

We will be extending the upper time limit for extension of the E Way Bills that are going to expire on mid night of 2nd October 2021 till 10:00 AM on 3rd October 2021 temporarily only for that day.

During the scheduled downtime, the E Way Bill & E Invoice systems may be accessible for some time between 01:00 AM and 03:00 AM , during which operations on E Way Bill & E Invoice can be performed but there may be interruptions.

We regret the inconvenience caused due to the unavoidable maintenance work, we seek your cooperation for the same.

GST Insights: Important Developments in Law at GST Portal

Implementation of Rule-59(6) on GST Portal

Rule-59(6) of CGST Rules, 2017, inserted vide Notification No. 1/2021 dated 1st January 2021, provides for restriction in filing of GSTR-1 in certain cases.

From 1st September 2021, the above rule shall get enabled on the GST Portal. The situations are explained below:

As per the advisory issued at GSTN, if the records are saved at GST Portal but the same is blocked for filing, the recorded will remain saved and after meeting condition of above Rule 59(6), the saved records can be submitted.

Implementation of Rule-59(6) on the GST Portal will be completely automated, similar to the blocking & un-blocking of e-way bill as per Rule-138E and facility for filing of GSTR-1 will be restored immediately after filing of relevant GSTR-3B. No separate approval would be needed from the tax-officer to restore the facility for filing of GSTR- 1.

Reporting of Number of HSN Digits in GSTR-1

In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare HSN Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines:

Sr. No.	Aggregate Turnover in the preceding Financial Year	Existing HSN requirement	HSN requirement w.ef. 1st April 2021
1	Up to INR 1.5 Crs.	Nil	4*
2	1.5 Crs. to INR 5 Crs.	2	4*
3	More than INR 5 crs.	4	6

Recently GSTN has issued detailed advisory for the same resolving issues being faced by the taxpayers and advising to report correct HSN code as per the law and Tariff. The copy of Advisory can be accessed GSTN advisory

Extension of Amnesty scheme for reduction in late fees

The Government, vide Notification No. 19/2021- Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing late fees for non-furnishing FORM GSTR- 3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 01.06.2021 to 31.08.2021. The last date to avail benefit of the late fee amnesty scheme, has now extended from existing 31.08.2021 to 30.11.2021 by Notification No. 33/2021- Central Tax, dated 29.08.2021.

Note: The maximum late fee per return has been capped at Rs. 500/- in case of Nil tax liability and Rs. 1000/- in other cases for filing of GSTR-3B for July 2017 to April 2021.

Extension of time limit for filing of application for revocation of cancellation of registration under CGST Act,2017

The application for revocation of cancellation of GST registration can be filed within 30 days or within extended period as extended further by AC/JC (for further period of 30 days) of by Commissioner (for further period of 30 days) i.e. total 90 days. The Government by amending CGST Notification No. 35/2020 dated 03.04.2020 and CGST Notification No. 14/2021 dated 0.05.2021 has issued CGST Notification No. 34/2021- Central Tax, dated 29.08.2021 wherein the timelines for filing of application for revocation of cancellation of registration has been extended till 30.09.2021, where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021 only if registration was cancelled under clause (b) or clause (c) of sub-section 29 of the CGST Act as under:

GSTR-3B for consecutive period of 6 months have not been filed
Composition taxpayer has not furnished returns for consecutive period of 3 tax periods (Please note that CMP-08 is not a return and legally registration cannot be cancelled for non-filing of the same, it is merely a statement notified under Rule 62 of CGST Rules, 2017).

Recently, GSTN in its advisory has clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer. This means taxpayers can again file application for revocation at the GST Portal if first application was rejected.

Extension of facility to file returns by EVC instead of DSC

The Filing of GSTR-3B and GSTR-1/IFF by companies using EVC, instead of DSC has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October, 2021 by Notification No. 32/2021- Central Tax, dated 29.08.2021)

Blocking of E-way bill on or after 19th August 2021

The restriction to generate e-way bill as per Rule 138E of CGST Rules, 2017 remained suspended for the period 01.05.2021 to 18.08.2021 at E-Way bill portal if GSTR- 1/3B/CMP-08 has not been furnished for the period March 2021 to May 2021. Now, the same has been resumed and on non-filing of GSTR-3B/1/CMP-08 for consecutive period of 2 tax periods, e-way bill facility for outward movement of goods will be blocked.

By: CA Nikhil M. Jhanwar. The Author can be reached at nmjhanwar@gmail.com

Disclaimer: The information in this document is for educational purposes only and nothing conveyed or provided should be considered as legal, accounting or tax advice.

GST Department Used “Vehicle Movement Tracking App” to Identify Fake E-Way Bills and Helped Income Tax Department

The Income Tax Department carried out a search and seizure operation on 25.08.2021 on a group based in Maharashtra and Goa. The group is a prominent steel manufacturer and trader of Pune, Nashik, Ahmednagar and Goa. More than 44 premises were covered in the search operation.

During the course of the search and seizure operation, many incriminating documents, loose papers and digital evidences were seized.

Evidence detected during the search revealed that the group was engaged in fraudulent practice of booking bogus purchases of scrap and sponge iron from various ‘fake invoice issuers’. Premises of fake invoice issuers were also covered during the search. Such invoice issuers have admitted that they supplied only bills but no materials and also generated fake e-way bills to show it as genuine purchases and to claim GST input credit. With the active support of GST Authorities, Pune, “Vehicle movement tracking app” was used to identify fake e-way bills. Total bogus purchases identified from these parties, so far, is about Rs.160 crore. The verification is still in progress and quantum of bogus purchases is likely to increase substantially.

Further, shortage of goods to the tune of Rs.3.5 crore and excess stocks of Rs. 4 crore was also found from the premises and the same has been admitted by the assessees. Unaccounted investment in property was also unearthed. Unaccounted cash of Rs. 3 crore and jewellery amounting to Rs. 5.20 crore has been seized from different premises. Unaccounted silver articles of 194 Kg valued at about Rs. 1.34 crore have been found during the search and have been accepted and declared as additional income by the assessee.

So far, a total of Rs.175.5 crore of unaccounted income has been unearthed including unaccounted cash and jewellery, shortage and excess of stock and bogus purchases.

The search operation is still continuing and investigations are in progress.

e- Way Bill – Launch of e-way Bill blocking/unblocking history facility in ACES-GST Application -Reg

View e-Way Bill Blocking/Un-Blocking History

The Bengaluru Zonal Unit of Directorate General of Systems and Data Management has been entrusted with the development of e-way bill module in the ACES-GST system. Un-blocking of the e-Way bill functionality (ewb06 form) has been rolled out w.e.f 28.11.2020. However, the MIS report on blocking/un-blocking history taxpayer wise at Commissionerate level is being uploaded in Antarang portal on a daily basis. With the launch of the current functionality, tax officers can view the blocking/un-blocking history of a particular taxpayer in the ACES-GST application.

2.0 Brief on the functionality

Accordingly, a feature to view the e-Way bill blocking/un-blocking history of a tax payer is developed and is being rolled out. The feature is enabled at Pan India Level. It has the following interfaces to search the e-Way bill history of a tax payer.

1. Search by GSTIN

2. Search by PAN

3. Search by Business Legal Name

4. Search by Trade Name

5. Search by Mobile Number

6. Search by E-mail id

The feature will display the Blocking/Un-blocking History and the Application History for the selected period in respect of a taxpayer. This feature is being rolled out with the following download options.

1. E-way bill blocking history of a Taxpayer

2. E-way bill application history of a Taxpayer

3.0 User Manual:

The step-by-step procedure in this regard has been detailed in the User Manual attached with this Advisory.

4.0 Mapping the ACL Permission Set:

The ACL Admins of the executive Commissionerates are advised to link “E-WAY BILL View Block Unblock History” permission set to the field formation officer SSOID’s to start using this feature.

5.0 Availability of the functionality in ACES-GST and Feed back

The functionality will be available for use by the field formations w.e.f. 02.03.2021. Feedback on the same may be sent to Directorate General of Systems and Data Management, Bengaluru Zonal Office, Bengaluru (email id:dgsystems-bengaluru@gov.in). For any technical queries please reach CBIC mitra helpdesk at cbicmitra.helpdesk@icegate.gov.in.

Yours Faithfully,

Enclosure: As above.

R. SRIRAM
ADDITIONAL DIRECTOR GENERAL

CBIC issues FAQs on Quarterly Return Monthly Payment (QRMP) Scheme in GST

What is “Quarterly Returns with Monthly Payment (QRMP)” Scheme?

Answer: QRMP scheme is for small taxpayers to file their FORM GSTR1 and FORM GSTR-3B returns on quarterly basis while paying their tax dues monthly through a simple challan.

Is this scheme available to everyone?

Answer: No. This scheme is available only to those who are liable to file FORM GSTR-1 and FORM GSTR-3B returns.

Am I eligible for the scheme?

Answer: All taxpayers whose aggregate turnover is up to Rs. 5 Crore in the current and preceding financial year and have filed their last due GSTR-3B return are eligible for this scheme.

How do I avail this scheme?

Answer: Taxpayers can opt in (avail) the scheme and opt out (exit) if they don’t wish to continue quarterly filing by navigating to Login-> Services – Returns -> Opt-in for quarterly return

Can I avail the scheme at any time?

Answer: You can opt in or opt out of the scheme as follows:-

Quarter	Between
Q1 (April –May – June)	1st February to 30th April
Q2 (July – August – September)	1st May to 31stJuly
Q3 (October – November – December)	1st August to 31st October
Q4 (January – February – March)	1st November to 31stJanuary

Do I need to enter the scheme every quarter to avail its benefit?

Answer: No, once opted in, the scheme will continue for you, unless you decide to exit or opt out.

My aggregate turnover is less than Rs. 5 Cr, but still the system does not allow me to opt in for the scheme?

Answer: Please check if you have filed your last FORM GSTR-3B. For more details on the turnover, please visit here. If you want to get your turnover updated, please lodge your grievance at https://selfservice.gstsystem.in/

I have multiple GSTTNs on the same PAN in different States, can I opt in for different frequency in different States?

Answer: Yes, you may opt in for different frequencies (monthly or quarterly) in different States.

From when is the scheme available?

Answer: The scheme will be made available from 1stJanuary 2020 onwards. You may opt in anytime after 5 th December 2020.

B. System defaulting

I have received an email, saying I have been defaulted to the scheme. What should I do?

Answer: If your aggregate turnover for FY 2019-20 is up to Rs. 5 Crore and you have filed your FORM GSTR-3B for the month of October 2020 by 30th November 2020, you may be defaulted to the scheme by the system. If you wish to remain in the scheme, then you may not take any action and file your returns by the due date in April 2021. However, if you wish to exit the scheme you may do so by 31st January 2021.

I am eligible for the scheme but was not defaulted to the scheme. What should I do?

Answer: You may enter the scheme by navigating Login-> Services -> Returns -> Opt-in for quarterly return. For detailed steps, you may click here.

C. Actions required for first two months of the quarter

Do I have to do anything in the first two months of the quarter?

Answer: Yes, you have to generate a payment challan for the first two months of the quarter. You have an option to either self-assess your liability or pay 35% of cash liability paid in the FORM GSTR-3B for the last quarter (in case of where GSTR-3B was filed quarterly) or 100% of the cash liability paid in the FORM GSTR-3B for the last month (in case where FORM GSTR-3B was filed monthly) through a challan. However, you do not have to take any action in the following cases:-

a) Aggregate balance in your electronic cash ledger and electronic credit
ledger is greater than liability for that month.

b) You have No or Nil liability for that month.

By when do I have to deposit such amount?

Answer: Generally, Challan is to be generated by the 25th of the next month. For example, for the month of January challan has to be generated by 25th of February. However, there may be instances where such date may be extended by the Government.

What is self-assessment of liability?

Answer: Self-assessment of liability means that you calculate your taxes for a month by ascertaining outward supplies made during the month and your available input tax credit. A challan may be generated for the amount of selfassessed liability. Please note that while generating this challan, please choose -> “Monthly Payment for Quarterly Returns” as the reason for making such payment.

How do I generate a challan?

Answer: To view detailed instruction on generating of challan. Click here.

If I have deposited cash in the first month, can the same be accounted for adequate cash in the cash ledger for the second month?

Answer: It may be noted that cash deposited in the first month against your liability for the first month cannot be considered for balance for your electronic cash ledger for the second month. The action to be taken in the second month should be considered based on the balance in cash ledger after the deposit made for the first month.

What is 35% option?

Answer: If you do not want to pay self-assessed tax, then you may simply deposit 35% of net cash paid by you in your last quarterly GSTR-3B filed or 100% of the net cash paid in your last monthly FORM GSTR-3B (whichever is applicable). Please note that while generating this challan, please choose -> “Monthly Payment for Quarterly Returns (35%)” as the reason for making such payment.

This will be an auto-calculated system generated challan and no calculation /assessment has to be done by you. Taxpayers may note that no interest would be payable in case the tax due is paid in the first two months of the quarter by way of depositing auto-calculated system gener a&g d challan as detailed in by the 25th of the succeeding month.

At some places, I see 100% auto-population instead of 35%, why is that?

Answer: If your last FORM GSTR-3B filed was for a complete quarter, then the system will generate 35% of your last quarter’s net cash paid. However, if your last FORM GSTR-3B filed was for a one complete month, then the system will generate 100% of your last month’s net cash paid. You need not worry for this, as this is a completely system generated process.

Is everyone allowed to file self-assessment and 35% challan?

Answer: Self-assessment can be done by all quarterly taxpayers. However, 35% challan will not be made available for the following persons:

a) New taxpayers,
b) Taxpayers who have opted out of the composition scheme, and
c) Those who have not filed their last FORM GSTR-3B

Is it mandatory for exercising the same option for both the months?

Answer: No, you may choose self-assessment or 35% as per your own choice for any of the months.

Is there any late fee for delayed payment of tax for any of the first two months?

Answer: No, there is no late fee for delayed payment of tax for any of the first two months.

How do I view my challan history?

Answer: Challan history can be found after logging to GST Portal and navigating to Services -> Payments -> Challan History.

Can I request for a cash ledger refund of any amount deposited in month M1 and M2?

Answer: No, Cash ledger refund under this scheme will only be allowed after the FORM GSTR-3B for that quarter has been filed. For example, if any amount has been deposited for the month of January, it will only be allowed for refund, once FORM GSTR-3B for the quarter ending March has been filed.

Can I utilize amount deposited in month M1 and M2 for any other purpose?

Answer: No, you cannot utilize these amounts for any other purpose, before filing FORM GSTR-3B for the quarter in which such deposits have been made. After filing FORM GSTR-3B, such cash may be used for other purposes also.

D. Details on viewing GSTR-2A and 2B

I am a quarterly taxpayer; will I see my GSTR-2A and 2B also quarterly now?

Answer: GSTR-2A and GSTR-2B will be continued to be made available every month. A GSTR-2B’s quarterly view will also be made available. This will be made available under the return tab for the third month of the quarter. However, there will be no quarterly view of GSTR-2A.

E. Actions required for the last month of the quarter

Do I have to do anything in the last month of the quarter?

Answer: Yes, you have to file your FORM GSTR-1 and FORM GSTR-3B for the quarter. For example, for the quarter Jan-Mar, you have to file your FORM GSTR-1 and FORM GSTR-3B for the month of March.

While filing FORM GSTR-3B, is there a way to view the deposits made by me in month M1 and M2?

Answer: Yes, a separate tab displaying the cash challans generated for this purpose will be displayed on the FORM GSTR-3B payment page.

What will be the last date for filing of FORM GSTR-3B and FORM GSTR-1 for the quarter?

Answer: Generally, the last date of filing of GSTR-1 for the quarter will be 13th of the month succeeding such quarter. For example, for the quarter of Jan-March, the last date of GSTR-1 would be 13th of April.

Generally, the last date of filing of FORM GSTR-3B for the quarter will be as given in table below. For example, for the quarter Jan-March, for a taxpayer whose principal place of business is Gujarat, the last date of GSTR-3B would be 22nd of April.

S.No	Principal Place of Business	Due Date
1.	States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh , the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	22nd of the month succeeding such quarter
2.	States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	24th of the month succeeding such quarter

Taxpayers are advised to check updated notifications etc. for change in
dates.

What about late fee on delayed filing of FORM GSTR-3B and GSTR-1 for the quarter?

Answer: Late fee is applicable to delayed filing of such returns.

F. Optional Invoice Furnishing Facility

What is invoice furnishing facility (IFF)?

Answer: An additional facility has been provided to taxpayers to file their invoices in month Mi and M2. The facility will be similar to FORM GSTR1 but will allow filing for only B2B invoices, credit notes, debit notes etc.

Do I need to compulsorily file my invoices in M1 and M2 of every quarter in the IFF?

Answer: No, this is an optional facility.

Will this option be available every month?

Answer: Yes, this option will be available for month Mi and M2 for every quarter. The option to file such invoices will also expire by the 13th of the next month. For example, the facility for the month of January will expire by 13th of February.

Can I late file my invoices after the 13th” of the month?

Answer: No, this option will close after the 13th of the month. Any invoices remaining may be filed using the IFF of the subsequent month or in the quarterly GSTR-1.

Will my recipient view these invoices in his GSTR-2A / 2B?

Answer: Yes, all invoices filed by you via the invoice furnishing facility will be displayed in GSTR-2A and GSTR2B of the recipient.

Do I have to re-enter the details entered through invoice furnishing facility in the GSTR-1 for the quarter?

Answer: No, once details have been filed in IFF, the same need not be filed again in GSTR-1 for the quarter.

G. Miscellaneous

Can quarterly filers file Nil return through SMS?

Answer: Yes, Quarterly taxpayers may send the following SMS to 14409 to file a Nil GSTR-1 or Nil FORM GSTR-3B

a) NIL 3B GSTIN MMYYYY
b) NIL R1 GSTIN MMYYYY
c) MM should be the last month of the quarter for which the return is being
filed. For example, for the month of June 2020, taxpayer shall send NIL
3B XXXXXXXXXXXXXXX 062020 to 14409

Will refund be allowed for quarterly filers?

Answer: Yes, quarterly taxpayers may apply for refunds after filing their FORM GSTR-3B for the quarter.

Thanks for reading “CBIC issues FAQs on Quarterly Return Monthly Payment (QRMP) Scheme in GST“

NEW GST RETURNS: (QRMP) Quarterly Return Monthly Payment Scheme

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VALIDITY OF E-WAY BILL FURTHER EXTENDED

Validity of E-Way Bill Further Extended

The CBIC has issued Notification No. 47/2020- Central Tax on 9th June, 2020 indicating that the Notification No. 35/2020- Central Tax, Dated 3rd April, 2020 has been further amended to extend the validity of E-Way Bills generated under Rule 138 of the CGST Rules, 2017

The Words of Notification No. 47/2020- Central Tax, Dated 9th June, 2020 are as under :

“Provided that where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 whose validity has expired on or before 20th day of March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of June, 2020.”

This Notification shall come into force with effect from 31st Day of May, 2020.

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BLOCKING OF E-WAY BILL FACILITY & VICE VERSA

Blocking of EWB generation facility : Blocking/unblocking of EWB generation facility has been implemented on EWB Portal from 2nd December, 2019.
- Meaning of blocking : The blocking of E Way Bill generation facility means disabling taxpayer from generating E Way Bill (EWB), in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal. Example : Taxpayers who have not filed their GSTR-3B return for the months of September 2019 and October 2019, their EWB generation facility is blocked from 2nd December, 2019.
- For GSTINs whose EWB generation facility is blocked, EWB can’t be generated either by the taxpayer or by their counter party (whether as supplier or recipient) or the transporter.

Effect on already generated EWB : In case of blocked GSTINs, EWBs already generated and facilities in respect of these EWBs such as updating the vehicle or transporter details or extending the validity of EWB will not be impacted.
Unblocking of EWB generation facility : The EWB generation facility would be automatically unblocked in the event of filing of their GSTR 3B return for the default period(s), reducing the default period to less than 2 consecutive tax periods. The blocking will be automatically lifted on the EWB system next day.
- Immediate updation of Status at EWB Portal : For immediate updation of the status the taxpayer can go to the EWB portal and select the option “Search Update Block Status”, enter their GSTIN and use Update Option to get themselves unblocked on GST portal, provided GSTR-3B return has already been filed for the default period(s).
Unblocking by Tax Official : EWB generation facility can also be restored by the jurisdictional tax official on basis of manual representation by a taxpayer. The tax officials will issue a speaking order on GST Portal, for accepting or rejecting such requests of the taxpayers. In case he accepts the request, the facility will get restored.
Effect on Transporter registered on EWB Portal : Transporters enrolled in EWB Portal, but not registered on GST portal will not be impacted. However, the transporters registered on GST Portal, if blocked on non-filing of two or more GSTR 3B returns, cannot use their GSTIN as Consignor, Consignee or transporter to generate EWB and update transporter details.

Frequently Asked Questions : Click Here to Read FAQs on GST Portal