It has been observed that some of the Tax Payers and Transporters are making the mistakes while generating the E-Way Bills. These mistakes may be happening as operators want to generate the e- Way Bills fast.

The followings are some of the general mistakes.

• In some cases, ‘Total of Tax Values of SGST, CGST, IGST and Cess’ are being entered more than ‘Value/Taxable Value’ of the product.

• In some cases, abnormal value is being entered for ‘Value / Taxable Value’, that is, more than ₹ 50.00 Crores and so.

• In some cases, GSTIN of the other party is being entered wrongly.

• In some cases, PIN Codes are being entered wrongly.

• In some cases, the HSN codes are being entered wrongly.

This may result in cancellation of e-Way Bill by the tax payers himself or rejection by the other party.

Best Practices to overcome these Mistakes

To overcome these mistakes, the following actions may be taken by the Tax Payers/Operators.

(1) Enter your Clients/Customers and Suppliers master in the master menu–

The tax payer has been facilitated on the e-Way Bill system to create onetime master details of his / her customers and suppliers by just entering the GSTIN. This helps in easily populating the customers and suppliers details by the system, just by typing his / her name at name field while generating the e-Way Bills. This avoids the mistakes in GSTIN, Place, State and PIN codes of customers or suppliers.

(2) Enter your products master in the master menu –

The tax payer can create his / her product masters by entering the product details like name, HSN, rate of tax, etc. So that the product details are auto populated by the system by just typing the 2-3 chars of product name. This avoids the mistakes in HSN code, rate of tax, UQC, etc.

(3) Verify before submission -

The operators can cross-check the values of parameters entered before submitting.

(4) Manage sub-users carefully –

Some of the tax payers may not operate directly themselves always and also they may have multiple additional places from where they need to generate the e-way bills for movement of goods. To achieve this, the tax payers can create the sub- users to manage the e-way bill system depending upon the requirements. The different roles can also be assigned to these users. However, the tax payers should take care while generating these users. Whenever, the employees/operators/managers change, he/she should change the password or freeze the account from miss-utilising the same.

(5) Register for other facilities carefully –

There are other facilities to register. They are SMS based and Android based e-Way Bill management and registration to work as a transporter. The utmost care should be taken while using these facilities to avoid miss-utilisation. SMS based E-way Bill has to be generated carefully to avoid mistakes while typing the parameters. The registration as transporter facilitates the tax payers to generate the e-Way Bill for other parties as a transporter.

(6) API Interface -

The best method for the large tax payers / transporters, who generate the large number of e-Way Bills, is API interface. This is site-to-site integration of the systems for e- way Bill generation. In this method, the tax payer system will directly request the E-way Bill system while generating invoice in his system and get the e-Way Bill number. This can be printed on the Invoice document and movement of the goods can be started. This avoids duplicate data entry and eliminates complete data entry mistakes. To use this facility, the tax payers have to request the department for this service. This facility is available only for the selected large tax payers or transporters, who generate the more than the defined invoices in a month. This defined invoices in a month will be changed as per the required by the government time-to-time.

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