E-way bill: Suspended GSTINs shall be allowed for EWB generation

 



E-way bill: Suspended GSTINs shall be allowed for EWB generation


  • With reference Notification 15/2021-CT dated 18.05.2021, to blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN. Click on the notification for more details.
  • Mode of transport Ship is now updated as Ship / Road cum Ship so that the user can enter Vehicle number in case the goods are moved by Road initially, and for movement by Ship, the Bill of lading Number and date may be entered. This will help in availing the ODC benefits for movement using Ship and facilitate updating of vehicle details as and when moved on Road.
  • Suspended GSTINs shall be allowed for E-Waybill generation. That is, the GSTINs which are suspended on the GST Common Portal can continue generating e-way bills on the e-way bill portal. Similarly, the recipient and transporter GSTINs which are suspended are also allowed for generation of e-waybill.
  • Improvements in MIS Reports:
    1. For the report on e-way bills about to expire, a download Excel option is provided.
    2. In the Outward Supplies report an additional column for mode of generation is provided.

Readers may forward their feedback/suggestion & queries at cajayprakashpandcompany@gmail.com or Leave your thoughts in comment section in order to help other member/readers.

 

Disclaimer:

The purpose of this is to share knowledge and it is for education purpose only. This does NOT constitute NOR does this form part of neither it is to be construed as, A LEGAL OPINION. The analysis is solely based on the reading abilities of the Author. They may be correct/incorrect as per you. No representation or warranty, express or implied, is made or given in respect of any information provided. UNDER NO circumstances should any recipient rely on this communication as a basis for any legal decision. The views expressed are of personal to the author. They do not reflect the views of any organization he may be directly/indirectly associated with. Neither author nor any of its affiliates accepts any legal liability, or responsibility, for, or provides any assurance or guarantee of accuracy, authenticity, completeness, correctness, dependability, reliability, suitability or timeliness of, any part of this article. The contents of this article are based only on the understanding of the Law, Rules, Notifications, etc. of the author and THEY ARE NOT BASIS FOR ANY LEGAL OPINION.

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