Below are the changes to be made in the Portal:
1. Checking of duplicate e-way bills generation based on the same invoice number.
The new system is enabled not to allow the supplier to generate the duplicate bills based on his one document. Here, the portal checks for duplication based on the GSTIN, document type number. That is, if the dealer has generated one e-way bill invoice, then he will not be allowed to generate another e-way bill on the same invoice. Even the transporter or dealer is not allowed to generate the e-way bill on the same invoice number of that consignor, if already one has been generated by the dealer.In the same manner, if the transporter has generated an e-way bill on the consignor’s invoice, then if any other party tries to generate the e-way bill, the portal will send an alert that there is already one e-way bill for that same invoice, and further it will allow him to continue, if he wishes to.
2. CKD/SKD/Lots for movement of Export/Import consignment –
CKD/SKD/Lots supply type helps for movement of the big consignment in different batches. When One Tax Invoice is there, but the goods are moved in batches from supplier to recipient with the Delivery Challan, then only this option can be used. The batch consignment will have ‘Delivery Challan’ and also ‘Tax Invoice’ or ‘Bill of Entry’ in movement. The last batch will have the ‘Delivery Challan’ along with the original ‘Tax Invoice’ or ‘Bill of Entry’.Some exports or imports will be in big consignment and may not be shipped in one go from the supplier. Hence, CKD/SKD/Lots supply can be used for this purpose.In case of 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 the PIN code will be of the location (border check post/airport/shipping yard/) from where the consignment is moving out from the country.
3. Dispatching address in case of import supply type-
For the purpose of Import supply, 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 from where the consignment is entered into the country.
5. ‘Bill to – Ship to’ transactions –
There are 4 types of Bill to Ship to transactions. These types depend upon the number of parties involved in the process of billing and movement of the goods. The points below explain the same.
a. Regular: This is a regular l transaction, where Billing and goods movement are happening between two parties – consignor and consignee. That is, the Bill and movement of goods from consignor to consignee take place directly.
b. Bill from – Dispatch from: In this type of transaction, total three parties get involved. Billing takes places between consignor and consignee, in this type the goods are moved by the consignor from the third party to the consignee.
c. Bill to – Ship to: In this type of transaction, three parties are involved. The Billing process takes place between consignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.
d. Combination of both: This is the combination of two transactions as above mentioned and involves four parties. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the 3rd party to the 4th party, as per the consignee’s request.
6. Changes in Bulk Generation Tool-
New columns have been added in Bulk Generation Tool. It will be released on 16th November 2018.