Goods and Services Tax – GST – By: – Bimal jain – Dated:- 4-4-2018 – Dear Professional Colleague, Greetings of the day…!!! Touted as an anti-evasion measure, E-way bill has been made mandatory for inter-state movement of goods from April 1, 2018 after technological glitches forced the government to defer the implementation from the initial rollout date of February 1, 2018. This time the portal has been made friendlier with certain new features to accommodate typical transactions of the trade. For ease of your digest, we are summarising herewith certain updates related to E-way bill system: Presently, E-way bill operations are not available for intra-state (within the state) movement of goods, except for Karnataka State. Therefore, in Kar
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oice. Now Bill from – Dispatch from can also be handled on E-way Bill portal: Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others premises to the consignee as per the business requirements. This is known as Billing From and Dispatching From . E-way bill system has provision for this. In the e-way bill form, there are two portions under FROM section. In the left hand side – Bill From supplier s GSTIN and trade name are entered and in the right hand side – Dispatch From , address of the dispatching place is entered. The other details are entered as per the invoice. In PART – B there is a new column inserted to cover if the goods are moving through Regular Truck or Over
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