Core Principle : Goods flow in a supply chain but Information / Data about those goods does not flow spontaneously in the same supply chain.
The solution is to automate accounting/ avoid re-entry across the supply value chain. The advent of GST regime is an opportunity to re-engineer the entire business process in documentation of transfer of goods.
At present, the proposed process for issue of eWay bills is as follows :-
- Seller / Consignor issues & transmits the “Invoice” to Buyer / Consignee & particulars of Transporter.
- Buyer / Consignee uploads electronically the details in “Invoice” & particulars of the Transporter on the website of GSTN and generates & downloads the Way Bills from the website of GSTN.
- Buyer / Consignee transmits the generated eWay bill to Seller / Consignor.
- Seller / Consignor physically dispatches goods alongwith invoice & eWayBill.
- The eWayBill and Invoice may be verified during transhipment with their records of State / Central GST departments.
The entire process can be streamlined and automated with the generation of e-Invoice by the Seller / Consignor.
- Seller / Consignor issues & transmits the “e-Invoice” to Buyer / Consignor which also contains the particulars of Transportation.
- The buyer approves & uploads this “e-Invoice” on the website of the GSTN to generate the eWay Bill. E-Invoice eliminates the need for manual entry at the buyer / consignor’s end while retaining buyer’s control on data processing.
- Buyer / Consignee transmits the generated eWay bill to Seller / Consignor.
- Seller / Consignor physically dispatches goods along with E-invoice & E-WayBill.
- The eWayBill and Invoice may be verified during transhipment with their records of State / Central GST departments.
Mapping of Fields Invoice, Way Bill, GR Note, GF Note, Load Request
| Field | Invoice | eWayBill | Goods Forwarding Note | Goods Receipt Note | Load Request on Freight Aggregator Platform |
| Form No | GST INV 1 | GST EWB 1 | Form 7 | Form 8 | Custom |
| Supplier GSTIN | Y | N | N | N | N |
| Supplier (Consignor) Name | Y | N | Y | Y | Y |
| Supplier Address | Y | N | Y | Y | Y |
| Origin of Goods / Consignment | N | N | Y | Y | Y |
| Invoice No | Y | Y | N | N | N |
| Invoice Date | Y | Y | N | N | N |
| Invoice Electronic Reference No | O | N | N | N | N |
| ERN Date | O | N | N | N | N |
| Goods Forwarding No | N | N | Y | Y | N |
| GFN Date | N | N | Y | Y | N |
| Goods Reciept No | N | Y | O | Y | N |
| GRN Date | N | N | O | Y | N |
| Recipient Billed Name | Y | N | N | N | N |
| Recipient Billed Address | Y | N | N | N | N |
| Recipient Billed State | Y | N | N | N | N |
| Recipient Billed State Code | Y | N | N | N | N |
| Recipient Billed GSTIN | Y | Y | N | N | N |
| Recipient Shipped (Consignee) Name | Y | N | Y | Y | N |
| Recipient (Consignee) Shipped Address | Y | N | Y | Y | N |
| Recipient Shipped State | Y | N | N | N | N |
| Goods / Consignment Destination | N | Y | Y | Y | Y |
| Distance between origin and destination | N | N | N | Y | N |
| Recipient Shipped State Code | Y | N | N | N | N |
| Recipient Shipped GSTIN | Y | N | N | N | N |
| Reason for Transportation | N | Y | N | N | N |
| [TableGoodsDetail] | |||||
| Serial No | Y | N | N | N | N |
| Goods Description | Y | N | Y | Y | Y |
| Goods HSN Code | Y | Y | N | N | N |
| Goods Quantity | Y | N | Y | Y | Y |
| Goods Quantity Unit | Y | N | Y | Y | Y |
| Rate per unit | Y | N | N | N | N |
| Gross value of goods | Y | N | N | N | N |
| Discount Amount | Y | N | N | N | N |
| Taxable Value of Goods | Y | N | N | N | N |
| CGST Rate | Y | N | N | N | N |
| CGST Amount | Y | N | N | N | N |
| SGST Rate | Y | N | N | N | N |
| SGST Amount | Y | N | N | N | N |
| IGST Rate | Y | N | N | N | N |
| IGST Amount | Y | N | N | N | N |
| Total Gross Value of Goods | Y | N | N | N | N |
| Total Discount | Y | N | N | N | N |
| Total Taxable Value of Goods | Y | N | N | N | N |
| Total CGST | Y | N | N | N | N |
| Total SGST | Y | N | N | N | N |
| Total IGST | Y | N | N | N | N |
| Total Invoice Value (In Figures) | Y | Y | Y | Y | N |
| Total Invoice Value (In words) | Y | N | N | N | N |
| No of Packages or Units | N | N | Y | Y | Y |
| CGST Amount Reverse Charge | Y | N | N | N | N |
| SGST Amount Reverse Charge | Y | N | N | N | N |
| IGST Amount Reverse Charge | Y | N | N | N | N |
| Name of Signatory (Supplier) | Y | N | Y | N | N |
| Designation / Status of Signatory (Supplier) | Y | N | N | N | N |
| Name of Signatory (Common Carrier) | N | N | N | Y | N |
| Designation / Status of Signatory (Common Carrier) | N | N | N | Y | N |
| Expected / Likely date of delivery | N | N | Y | Y | N |
| Whether consignment booked u/s 10 or u/s 11 of Road Carriage Act? | N | N | Y | Y | N |
| Desirable period of delay for goods u/s 10(2). | N | N | Y | Y | N |
| Normal goods or Dangerous & Hazardous category of goods | N | N | Y | Y | N |
| Insurance Policy particulars for D&H goods | N | N | Y | Y | N |
| Freight collected / paid / due | N | N | N | Y | N |
| Additional Freight collected for additional risk for D&H goods u/s 11 | N | N | N | Y | N |
| Total Field Count | 43 | 8 | 19 | 25 | 8 |
| FORMS | GST INV 1 | GST EWB 1 PART A | Form 7 | Form 8 | Load Request |
| GST INV 1 | X | 5 | 9 | 8 | 5 |
| GST EWB 1 Part A | 5 | X | 2 | 3 | 1 |
| Form 7 | 9 | 2 | X | 18 | 8 |
| Form 8 | 8 | 3 | 18 | X | 8 |
| Load Request | 5 | 1 | 8 | 8 | X |
| FORMS | New Input | Total Fields | |||
| GST INV 1 | 43 | 43 | |||
| GST EWB 1 Part A | 3 | 8 | |||
| Form 7 | 10 | 19 | |||
| Form 8 | 7 | 25 | |||
| Load Request | 0 | 8 |
You may also refer to my earlier post : https://canirmalg.wordpress.com/2016/10/19/how-einvoicing-can-automate-the-process-of-issuing-road-permits-in-case-of-inter-state-transfer-of-goods/
Reference may also be drawn to EWAYBILL Rules, 2017 Notification No. 27/2017
CA Nirmal Ghorawat's Blog 