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Importing Your E-way Bills into GSTR-1: How You Need to Prepare?

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Importing Your E-way Bills into GSTR-1: How You Need to Prepare?

Since the advent of GST, one aspect of EWB not contested much is its correlation to the data reported in the GSTR1. While GSTR1 is essentially a detailed report on all of your outward supplies, EWB is a sub-set to the GSTR 1 carrying details of only those outward supplies where there is movement of goods over and above a threshold limit. Also, there can be a scenario where EWB needs to be generated for movement of goods on delivery challans, but these supplies do not find their way directly in terms of “value reported” in GSTR1.

Considering this, it was quite predictable to expect a linkage between the two soon. And same happened in the 31st GST council meeting. The meeting concluded with announcement of few amendments, one such amendment was the linking of GSTR 1 with E-way Bills (EWB).In order to check GST non-compliance, a restriction on the generation of EWBs is kept, if GSTRs are not filed for two consecutive tax periods. This has triggered compliance pressure on the filers as well as the transporters.

Additionally, GSTN is also preparing the portal to provide for import of EWB data for GSTR 1. In the light of current recommendations and recent steps of GSTN to provide for import of EWB data for GSTR-1, this article attempts to highlight the commonalities between EWB and GSTR-1 and also the differences. The article also covers areas that are required to be taken care of while filing GSTR-1 after EWB creation/cancellation.

1. Common Areas for EWB and GSTR 1
An invoice is the base document for GSTR-1 as well as for EWB generation. However, for every movement of goods, the invoice format need to have all GSTR-1 related fields along with few additional fields like distance, Transporter’s ID etc.

Let us first have a comparative analysis for the common fields for EWB and GSTR 1

E-way Bill Headers

GSTR-1 Headers

GSTIN of consignor

GSTIN of tax-payer

Document type

Document type

Document number/Credit note number

Invoice/Document number

Document date/Credit note date

Invoice/Document  date

 

Credit note number

 

Credit note date

Name of consignee

Name of counterparty

GSTIN of consignee

GSTIN/ UIN of counterparty

HSN

HSN/ SAC

Quantity

Quantity

Unit

Unit

Taxable Value

Taxable value

IGST Rate

IGST Rate

Cess Advol amount

Cess Amount

CGST Amount

CGST Amount

SGST Amount

SGST/UTGST Amount

IGST Amount

IGST Amount

Total Invoice Value

Total Invoice/Note Value

  • Difference between an EWB and GSTR 1
    1. The data points used for EWB generation are majorly used for transport of goods and hence few data points and details of services rendered in GSTR 1 are not available in EWB generation.
      Let’s take a look for data points additionally required for GSTR 1 (Additional Mandatory GSTR-1 data fields not available in EWBs)
      1. Invoice type
      2. Document Status
      3. Supply Type
      4. Type of counterparty
      5. Does this Debit/Credit Note pertain to the pre-GST regime?
      6. Original Note/Voucher Number (Mandatory in case of amendment of the original invoice)
      7. Original Note/Voucher Date (Mandatory in case of amendment of the original invoice)
      8. Original Invoice Number (Mandatory in case of amendment of the original invoice)
      9. Original Invoice Date (Mandatory in case of amendment of the original invoice)
      10. Original GSTIN/UIN Number (Mandatory in case of amendment of the original invoice)
      11. Place of supply
      12. Whether the reverse charge is applicable
      13. CGST Rate
      14. SGST/UTGST Rate
  • Apart from the above-mentioned fields, there are certain additional compliance sections to EWB such as Document details and details of Advances received and Taxes paid/adjustments made that are required for filing of GSTR-1.
  • Furthermore, EWB is a compliance wing of transportation of goods, while GSTR-1 is compliance wing of GST liability determination.
  • Transaction types covered under generation of EWBs includes
    1. Regular transactions of B2B involving “Goods”
    2. B2C transaction involving “Goods”
    3. Exports of goods
    4. Transactions transacted between SEZ and Regular Taxpayers
  • Common Queries
What happens in cases where ‘billed to’ and ‘shipped to’ data under EWB are different?
In such cases, what differs is the address; however, the GSTIN remains static. Hence, the GSTINs involved shall be considered for GSTR-1.What if an EWB is cancelled?

On cancellation of an EWB, either of the parties needs to generate a “Sales Return/Credit note” document and the same needs to be taken up for generation of EWB.A smart compliance platform that offers both GSTR filings and EWB generation can help you keep a track of the invoices and EWB generations/cancellations. IRIS GST, the industry expert and GSP under GST regime, offers a smart platform for your GST compliances along with a pallet of reports on your GST data that help in various business analysis on vendor selection, invoice cancellations, HSN summaries etc.With the list of common data fields, isn’t it beneficial if you can prepare for your GSTR-1 while you generate E-way bills? IRIS Topaz brings exactly the same functionality for you wherein, under a single PAN, you can Create GSTR-1 for a filing period using your EWB data.




The fields utilized in IRIS Topaz are further used in data preparation of GSTR-1, thereby minimizing the user requirement of inputting additional details for GSTR-1. The data thus generated through GSTR-1 is in IRIS’ standard input format for regular transactions. Additionally, the user is required to enter other details related to regular transactions which are not covered in E-way bill generation and upload the same on IRIS Sapphire, through which the form can be submitted to GSTN.

For further queries or free demo, feel free to contact us. You can also write to us at support@irisgst.com

About Anushree Joshi

Anushree

Anushree Joshi, a CA and CMA, is associated with IRIS as Business Analyst for over 7 years. She is actively involved in the IRIS GST product development and client interactions and issue handling . Before GST she was handling US compliance analyzing US financial statements and reviewing XBRL filings for US and India market. In her leisure time, she enjoys reading and put up her feet on the classical dance form of Kathak.

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