Attention taxpayers- Rule 46 (b) of the CGST Rules 2017

Attention of all taxpayers is invited to Rule 46 (b) of the CGST Rules 2017


Advisory to GST Taxpayers on Invoice Series to be used

Attention of all taxpayers is invited to Rule 46 (b) of the CGST Rules 2017, which specifies that the tax invoice issued by a registered person should have a consecutive serial number, not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year.

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Forthcoming changes in E-Way Bill System

Auto calculation of route distance based on PIN code for generation of EWB:E-waybill system is being enabled to auto calculate route distance for movement of goods, based on the Postal PIN codes of source and destination locations, given by the user.

Blocking of generation of multiple E-Way Bills on one Invoice/document:It has been decided not to allow generation of multiple e-way bills based on one invoice, by any party –consignor, consignee or transporter.

Extension of E-Way Bill in case Consignment is in Transit:The transporters have represented to incorporate provision to extend E-way Bill validity, when goods are in transit. Transit means that goods could be on Road or in a Warehouse.

Blocking of Interstate Transactions for Composition dealers:As per the GST Act, the composition tax payers are not allowed to do Interstate supply. Hence user will not be allowed to generate e-way bill for inter-state movement of goods, if the supplier is a composition tax payer.


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