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View Tally.ERP 9 Reports in Browser

Posted on by Tally Academy

Experience the freedom of viewing your Tally.ERP 9 reports from anywhere, on any device, in a browser, securely. All you need is Tally.ERP 9 Release 6.6, and a device with a web browser and internet connection.

Anywhere, Any device : You can access Tally.ERP 9 reports from anywhere using any device such as, laptop, smartphone, tablet, and so on, with a web browser, and an active internet connection.

Security and Control : You have complete control on who views the reports, and which reports are available to a user. Further, your data will always be in your machine. Whenever a user views a report in a browser, only the data required for that report is fetched from your Tally.ERP 9.

Reports in a web browser : Select the company, then select the report from the list shown once you log in to the Tally portal. The report with the latest data is fetched and displayed. You can drill down to the next levels of the report to get further details. You can change the period of the report as well. Refresh the page to get the updated information.

Download Reports and Invoices : You can open a report and download it as a PDF document. You can drill down up to the voucher level. You can also download invoices and vouchers.

Easy Setup : Update to Tally.ERP 9 Release 6.6, connect your company, and allow users to view reports from anywhere. Note that only users with valid Tally.NET IDs are allowed to view reports in browser. Your account ID (e-mail ID used to activate your license) is a valid Tally.NET ID. You can also create Tally.NET IDs for users who need to view reports in browser.

Connect Company to view reports in browser

You can decide when to connect your company for users to view reports and disconnect the same when it is not needed. You need to have internet connection on the computer where Tally.ERP 9 is installed.

1. Go to Gateway of Tally , click F4: Connect .

a. If you have enabled security control for your company, move to step 2.

In case you have not enabled security control for your company, Tally.ERP 9 will prompt you for the same.

o In the Security Control screen, the option Use security control is set to Yes .

o Provide the administrator details. This login credential is for the company data.

2. Provide report access to Tally.NET users.

a. Click Yes to add Tally.NET users and allow browser access.

b. Select the Security Level as Tally.NET Owner .

c. In Username/Tally.NET ID , enter a valid Tally.NET ID for which you want to give access.

Note: You can check for valid Tally.NET IDs on the Tally portal , by logging in with account administrator’s e-mail ID. You can also create more Tally.NET IDs, if needed.

Now that the company is connected, a sign (c) appears against the company name in the List of Selected Companies in the Gateway of Tally.

When an authorised user logs in to the Tally portal, the connected company appears in the List of Companies with the status as Connected .

View Tally.ERP 9 reports from anywhere using browser

1. Open www.tallysolutions.com and log in using your Tally.NET ID and password. All the companies that you can access are listed with the status as Connected or Offline .

2. Select a connected company. The List of Reports is displayed.

3. Select the report that you want to view. A request is sent to Tally.ERP 9, and the selected report is fetched to display in the browser. You can download the report as a PDF document by clicking  , and change the report period by clicking  on the top-right corner of the screen.

4. To get further details of any value, you can drill down up to the voucher level in many reports. You can also download the voucher as a PDF document.

 

Use the Back button of the browser to go back to the previous screen. In case you are accessing from a phone, the phone back button does the same.

5. To change the report, you can use  on the top left of the screen, and click Change Report .

6. To change company, you can use  on the top left of the screen, to view the List of Companies, and click SELECTED COMPANY .

Manage Access Rights of Users

You can add many Tally.NET users, and allow them to view reports in browser. You can also decide who can access which report.

In this section

● Create Tally.NET IDs

● Allow users to view reports in browser

● Create Security Levels to provide limited access to reports

Create Tally.NET IDs

You can create Tally.NET IDs directly on the Tally portal. Alternatively, you can create using Control Centre in Tally.ERP 9.

1. Go to Tally portal , log in using your account administrator’s e-mail ID.

2. On the left pane, click Control Centre > User Management > Manage Users .

3. In the Manage Users screen, click CREATE USER .

4. In the Create New User section, select the required Security Level as Standard User or Owner .

5. In the Tally.NET ID field, enter a valid e-mail ID. The password for the Tally.NET ID is sent to the email ID provided.

6. Select the option Enable Tally.NET Services to give access to Tally.NET features and browser reports.

7. In case you have multiple branches, select the branch for which the user is allowed to access reports in browser.

8. Click CREATE .

Tally.NET IDs are created. You need to allow browser access to these users, in Tally.ERP 9, so that they can view reports in browsers.

Allow users to view reports in browser

You can allow many users to view reports in browser.

1. Go to Gateway of Tally > F3 : Cmp Info > Security Control > Users and Passwords .

2. Select the Security Level as Tally.NET Owner , Tally.NET User , or Tally.NET Auditor . You can also create Security Levels, if needed.

3. In Username/Tally.NET ID , enter the required Tally.NET ID.

4. Set the option Allow Browser Access to Yes , and accept.

Note: By default, the security level Tally.NET Owner and Tally.NET Auditor provide access to view all the reports available for viewing in browsers. But the security level Tally.NET User has access to only a few reports. The reports that are not available to the security level Tally.NET User are given here .

● In case you need to disallow viewing reports for this company in browsers for a user, set Allow Browser Access to No .

These users can view reports in browsers, whenever the companies are connected.

Create Security Levels to provide limited access to reports

You can create multiple Security Levels to manage user access to different reports in Tally.ERP 9. If Tally.NET IDs are added under such Security Levels, you can control who can view which report in browser.

1. Go to Gateway of Tally > F3 : Cmp Info > Security Control .

2. Select Types of Security and press Enter .

3. In the Security Levels screen, move to the end of the entries in List of Security Levels to get a blank row.

4. Enter the name for the new security level and press Enter to drill down.

5. In the Use Basic Facilities of field, select Tally.NET User .

6. Ensure that the option Use Tally.NET Authentication is set to Yes . This will enable you to change the configuration of Allow Browser Access option while adding a user.

7. In the Disallow the following Facilities column, select Full Access from the Type of Access list and press Enter .

8. Select the name of the report you want to disallow. For example, if you want to disallow access to Bank Books , select it and press Enter . Full access to Bank Books is disallowed for this security level and for all users added under this security level.

9. In the Allow the following Facilities column, select Full Access from the Type of Access list and press Enter .

10. Select the name of the reports you want to allow access. For example, if you want to allow access to Ledger Outstanding , then select it and press Enter .

11. Similarly, allow access to other reports, Group Outstandings and save.

You have created a new security level with access to all reports available for a Tally.NET User except Bank Books and additionally allowed access to Ledger Outstandings and Group Outstandings .

12. Add Tally.NET IDs under this Security Level to allow these users to view the limited set of reports in browser.

Manage Company for Browser Access

You have complete control and flexibility on the company setting for report access, including when the access is needed.

● Enable/Disable browser access for your Company

● Disconnect Company

● Connect/Disconnect multiple companies

● Connectivity Status report in Tally.ERP 9

● Remove names of Offline Companies not used from the list in browser

Enable/Disable browser access for your Company

When you update your Tally.ERP 9 to Release 6.6, browser access is enabled for the company. However, you can disable it when no users are expected to view the reports.

● Go to F11: Features > F4: TSS Features to check your settings. You will see that Connect for browser access is set to Yes .

● If you need to disable browser access, set the option to No .

Disconnect Company

When there is no need for users to access reports in browser you can disconnect the company.

● Click F4: Disconnect .

When you disconnect a company in Tally.ERP 9, the status of the company changes to offline on the Tally portal.

Connect/Disconnect multiple companies

When you have more than one company open in Tally.ERP 9, you can connect any or all of these companies at once. Ensure that the companies have security enabled and Tally.NET IDs are added to give access to reports in browser before using multiple company connect functionality. You need to have internet connection on the computer where Tally.ERP 9 is installed.

1. Open all the required companies.

2. Click F4: Connect .

3. In the Connect Companies screen, select the companies one by one.

4. Press Enter to connect. You can see the connection success message for each company in the calculator panel.

When multiple companies are connected, you can disconnect many connected companies at once.

● Press Alt+F4 to disconnect the companies.

● In the Disconnect Companies screen, select the companies to disconnect and accept.

Connectivity Status report in Tally.ERP 9

This report gives you details of all the companies connected for Browser Access and Tally.NET Services. This report is active when at least one company is connected.

1. Go to Gateway of Tally > F3 : Cmp Info .

2. Select Connectivity Status .

The Connectivity Status report displays the company name, the company’s connect name, and the status of connection for Browser Access and Tally.NET Services.

Remove names of Offline Companies not used from the list in Browser

When a company is connected for browser access the name of company continues to be shown in the browser list for ever. In case you are not connecting that company anymore the name will continue to appear but with connection status as offline. You would want to remove all such names from the list of companies in the browser which are no more connected and only appear as offline. You can do so using the Remove from the list option.

1. Open www.tallysolutions.com and log in using your Tally.NET ID and password. All the companies that you can access are listed with the status as Connected or Offline .

2. Click the three dots provided next to the offline company.

3. Click the option REMOVE FROM THE LIST .

4. A message Are you sure you want to remove the company from the list? to confirm . click Remove .

5. A confirmation message is displayed once the company is removed successfully. click Ok .

Tally.ERP 9 Release 6.6

Posted on by Tally Academy

Highlights

The latest release brings to you a simple, secure, and swift way to view Tally.ERP 9 reports on the go using any device. Login to Tally portal in a web browser and get frequently used business reports from Tally.ERP 9 on demand.
This release also provides:

    • For India: GST reports for Jammu & Kashmir and Ladakh – You can now generate GSTR-1, GSTR-3B, GST CMP-08, and GST Annual Computation to help file GST returns for the periods before and after 1-Jan-2020.
    • For UAE: New Invoice Format 2 to allow you to print VAT invoices (in English) as required by FTA.

Product Improvements

    • In the Export for e-Way Bill report, the exported e-Way Bills appeared under Invoice Ready for Export section. This issue is resolved. Now the exported e-Way Bills are appearing under Invoices Exported section.
    • Provision to record transfer of Input Tax Credit from SGST to UTGST is now supported for Ladakh.
    • The message that appeared in the calculator panel while navigating to the ledger display screen (Gateway of Tally > Accounts Info. > Ledger >Display > select any ledger) is now taken care of.
    • Total Invoice Value appearing in GST Returns when transaction was booked in accounting voucher mode has been corrected.
    • The crash which occurred in a particular case of opening or saving an accounting voucher is resolved.

Click here for release notes

Click here for download

GST Return Filing Date for March-May Extended till June Amid Corona Virus

Posted on by Tally Academy

GST_Return_Filling_Date

The government on March 24 announced extension of the last date for filing GSTR-3B for Goods and Services Tax (GST) for March, April and May to June 30, amid the Corona Virus chaos. “Others can file returns due in March, April and May 2020 by last week of June 2020 but the same would attract a reduced rate of interest at 9 percent per annum from 15 days after due date (current interest rate is 18 % per annum),” she said.

Bigger companies, the FM said, would have to pay only interest but no late fee or penalty will be imposed. “No late fee and penalty to be charged, if complied with before or till 30th June 2020,” she said.

In a press conference, Sitharaman announced some crucial measures to fight the economic fallout of Covid-19 pandemic. The government also extended the date till the last week of June, for opting for composition scheme. “Further, the last date for making payments for the quarter ending 31st March, 2020 and filing of return for 2019-20 by the composition dealers will be extended till the last week of June, 2020,” the FM said.

The date for filing GST annual returns of 2018-19, which was due on March 31, has been extended till the last week of June. “Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 29th June 2020 shall be extended to 30th June 2020,” the government said.

Sitharaman also extended the deadline for filing FY19 income tax (I-T) returns till June 30. ATM charges have been scrapped till June 30.

FORM RET 1 – Quarterly GST Return

Posted on by Tally Academy

In the 31st meeting of GST Council, it was recommended to introduce and implement a new GST return system. One of the key aspects of the new GST return system is the introduction of different types of return forms considering the business profile. Quarterly return form RET-1 is one such return type designed for small taxpayers.

In this blog, let us understand the applicability, return filing period and format of quarterly return form RET-1

What is quarterly return form RET-1?

Quarterly Return form RET-1 is a return type for small taxpayers whose aggregate turnover in the financial year does not exceed 5 Crores and their outward supplies consist of B2B B2C and all other types supplies such as exports, SEZ etc.

To put it in simple words, businesses opting quarterly return form RET-1 will be allowed to make all types of outward supplies such as supplies to end consumers, unregistered business, registered business, exports, SEZ etc.

Except for the periodicity of filing return, the form type, format and details required to be furnished are similar to monthly returns.

Periodicity of filing quarterly return form RET-1

The periodicity of filing quarterly return form RET-1 is similar to the Sahaj and Sugam. You need file the returns quarterly with a monthly payment of tax on a self-assessed basis. The due date to file a quarterly return in Form RET-1 is 25th of the subsequent month following the quarter-end.

The due date for filing Sugam GST returns is given below

Quarterly Return Form RET-1
Quarters Due Data
April -June 25th July
July – September 25th October
October- December 25th January
January-March 25th April

Due date for payment of tax

Though the return filing periodicity is quarterly, businesses opting quarterly RET-1 are required to make the monthly payment.

The tax payment is on the self-assessed basis and the payment declaration challan known as Form GST PMT -08 should be used to remit the payment. The due date to remit the monthly payment is 20th of the subsequent month.

Types of supplies allowed under quarterly GST Return Form RET-1

Business opting quarterly return Form RET-1 will be allowed to make all types of supplies as mentioned in the below table.

Type of Outward Supplies Allowed (Yes) / Disallowed (No)
B2B transactions Yes
B2C transactions Yes
Exports Yes
SEZ units/developers Yes
Deemed Exports Yes
Outward Supply to e-Commerce Operators Yes
Nil Rated, Exempted or Non – GST Yes
Inward supplies attracting RCM Yes
Import of goods/services Yes
Import of Goods from SEZ Yes

 

Difference between Sahaj, Sugam and quarterly return form RET-1

All these returns are quarterly and designed for small taxpayers. The first difference, the obvious one is that each of these returns differs basis nature of supplies it supports. Sahaj supports only B2C supplies, Sugam supports B2C as well as B2B supplies and quarterly return form RET-1 support all types of supplies.

Second, the most important one, the facility of availing ITC on the missing invoice (invoices not uploaded by the supplier) and reporting of such bills is allowed for businesses opting monthly return and quarterly return in form RET-1. In other words, businesses who have opted Sahaj return and Sugam return will not be allowed avail ITC on the missing invoice.

Quarterly return form RET-1 return filing process

The quarterly return form RET-1 consist of one main return, to be filed on a quarterly basis supported by two main annexures. Form GST RET-1 is the return form to be used to file Sugam returns supported by the annexures.

The details of return forms and annexures to be used for filling Sugam return is given below.

Form Description Action
Form GST ANX- I Form GST ANX-1 is an annexure of outward supplies and inward supplies attracting reverse charge. You need to upload details of outward supplies along with purchases attracting reverse charge in FORM GST ANX – 1
Form GST ANX – II It’s an annexure containing details of auto-drafted inward supplies.

 

 

 Form GST ANX-II is an auto-populated annexure containing the details document uploaded by your supplier on a real-time basis.

Here you can either accept, modify or reject the invoice uploaded by your counterpart (seller) for confirming the ITC.
Form RET-1 Form RET-1 is a quarterly return applicable for business opting Sugam returns (Up to 5 Crores) Business need to file the monthly return by 25th of the subsequent month following the quarter-end

Generate E-way Bill via SMS mode for Businesses

Posted on by Tally Academy

Generate-e-way-bill-via-SMS

Generate e-way bill via SMS mode – For Businesses

In case you are a registered business who wants to generate e-way bill via SMS mode, you will need to send the following SMS request:

EWBG / TranType / RecGSTIN/ DelPinCode / InvNo / InvDate / TotalValue / HSNCode / ApprDist / Vehicle

Note: There should be one space gap between every two parameters in the SMS, represented above with “/”

Before we proceed, let us understand, what each of these parameters stand for, along with the values that are permitted for each parameter (specified in brackets):

  • EWBG – E-way bill Generation for Registered Businesses (Fixed value)
  • TranType – Transaction Type (Value will depend on the type of transaction as listed below)
    • OSUP – Outward Supply
    • OEXP – Outward Export
    • OJOB – Outward Job Work
    • OSCD – Outward SKD / CKD
    • ORNK – Outward Recipient Not Known
    • OFOU – Outward For Own Use
    • OEOF – Outward Exhibitions & Fairs
    • OLNS – Outward Line Sales
    • OOTH – Outward Others
    • ISUP – Inward Supply
    • IIMP – Inward Import
    • ISCD – Inward SKD/CKD
    • IJWR – Inward Job Work Returns
    • ISLR – Inward Sales Returns
    • IEOF – Inward Exhibitions & Fairs
    • IOTH – Inward Others
  • RecGSTIN – Recipient’s GSTIN or URP if he/she is an unregistered person (15 digits or URP)
  • DelPinCode – PIN Code of the place of delivery as per the invoice (6 digits)
  • InvNo – Invoice / Bill number (Maximum of 15 characters which may be alphanumeric with “-“ and “/” being the only permitted special characters)
  • InvDate – Invoice / Bill date (In DD/MM/YYYY format)
  • TotalValue – Total Invoice / Bill value (Maximum of 15 digits with 2 decimal places)
  • HSN Code – HSN Code (At least 2 digits)
  • ApprDist – Approximate Distance in KMs (Numeric)
  • Vehicle – Vehicle number which will carry the goods (AB12AB1234 / AB12A1234 / AB121234 / ABC1234 format)

The SMS will need to be sent to the registered mobile number of the State from which you are operating. For instance, all taxpayers in Karnataka will be sending the SMS to 97319 79899. Similarly, each State will have a specified contact number for SMS mode.

Let us complete our understanding by means of an example:

Prabhas Traders of Bangalore, Karnataka wants to deliver goods worth INR 75,000, bearing HSN Code 1001, against an invoice no. 546, dated 1st April, 2018 to Shiva & Co. at Nanjangud, Karnataka (GSTIN; 29AABCX0892K1ZK), via vehicle number KA 12 AB 1234 covering a distance of 170 KM.

The SMS to be typed in by Mr. Prabhas will be:

“EWBG OSUP 29AABCX0892K1ZK 571301 546 01/04/2018 75000.00 1001 170 KA12AB1234”

He will send this SMS to 97319 79899, as specified for Karnataka. If all is in order, he will receive the following a confirmation message:

“E-way bill generated successfully. E-Way Bill No: 171000000144 and date is 01/04/2018.”

How to Update and Cancel E-way Bill via SMS

Posted on by Tally Academy

Update-and-Cancel-E-way-Bills-via-SMS

How to update e-way bill with vehicle number

In case you want to update e-way bill with the new vehicle number, using the SMS mode, you will need to send the following SMS request:

EWBV / EWB_NO / Vehicle / ReasCode

Before we proceed, let us understand, what each of these parameters stand for, along with the values that are permitted for each parameter (specified in brackets):

  • EWBV – E-way bill Vehicle Updation (Fixed value)
  • EWB_NO – E-way bill Number (12 digits)
  • Vehicle – Vehicle number which will carry the goods (AB12AB1234 / AB12A1234 / AB121234 / ABC1234 format)
  • ReasCode – Reason for changing the vehicle (Value will depend on the reasons as listed below)
    • FST – First Vehicle
    • BRK – Break Down
    • TRS – Transhipment
    • OTH – Others

The SMS to change e-way bill, will need to be sent to the registered mobile number of the State from which you are operating. For instance, all users in Karnataka will be sending the SMS to 97319 79899. Similarly, each State will have a specified contact number for SMS mode.

Let us complete our understanding by means of an example:

Manjunatha Transports of Bangalore, Karnataka, is delivering goods worth INR 75,000, on behalf of the supplier Prabhas Traders of Bangalore, Karnataka (GSTIN: 29AXYCX0892K1ZK), bearing HSN Code 1001, against an invoice no. 546, dated 1st April, 2018 to Shiva & Co. at Nanjangud, Karnataka (GSTIN: 29AABCX0892K1ZK), via vehicle number KA 12 AB 1234 covering a distance of 170 KM. The e-way bill number generated for the same is 171000000144 and it is dated 01/04/2018.

Now, the vehicle breaks down during the journey on 15/04/2018 afternoon and Manjunatha Transports arranges an alternate vehicle bearing registration number KA 12 XY 1234 for the delivery of the consignment to the destination.

The SMS to be typed in by Manjunatha Transports in order to update e-way bill will be:

“EWBV 171000000144 KA12XY1234 BRK”

He will send this SMS to 97319 79899, as specified for Karnataka. If all is in order, he will receive the following a confirmation message:

“Vehicle details updated successfully and date is 15/04/2018”

However, let us assume that Manjunatha Transporters is now delivering goods to Shaktivel Inc. at Hosur, Tamil Nadu, and the vehicle breaks down in Tamil Nadu. Understandably, the new vehicle may have a TN registration, but the SMS to change e-way bill, will still need to be sent to the Karnataka number i.e. 97319 79899, as Manjunatha Transporters is operating out of Karnataka.

Note: A few points which you need to keep in mind, with regards to updating the e-way bill via SMS Mode are as follows:

  • Vehicle updating is allowed only for the tax payer who has generated or the transporter who has been authorized while generating the e-way bill
  • Vehicle updating will not be allowed, if the validity period as per the distance mentioned in e-way bill expires

How to cancel e-way bill using SMS Mode

In case you want to cancel e-way bill, using the SMS mode, you will need to send the following SMS request:

EWBC / EWB_NO

Before we proceed, let us understand, what each of these parameters stand for, along with the values that are permitted for each parameter (specified in brackets):

  • EWBC – E-way bill Cancellation (Fixed value)
  • EWB_NO – E-way bill Number (12 digits)

The SMS will need to be sent to the registered mobile number of the State from which you are operating. For instance, all users in Karnataka will be sending the SMS to 97319 79899. Similarly, each State will have a specified contact number for SMS mode.

Let us complete our understanding by means of an example:

Prabhas Traders of Bangalore, Karnataka wants to cancel e-way bill generated by him bearing the number 171000000144.

The SMS to be typed in by Prabhas Traders will be:

“EWBC 171000000144”

He will send this SMS to 97319 79899, as specified for Karnataka. If all is in order, he will receive the following a confirmation message:

“E-way bill is cancelled successfully.”

Note: A few points which you need to keep in mind, with regards to cancelling the e-way bill via SMS Mode are as follows:

  • Cancellation is allowed only for the generator of the e-way bill
  • Cancellation is allowed only within 24 hours of generation of the e-way bill
  • Verified e-way bill cannot be cancelled

When is E-way Bill Not Required?

Posted on by Tally Academy

When-is-E-way-Bill-Not-Required

Ever since December 2017, when the e-way bill came back into the scheme of things under GST, businesses and transporters have been proactively equipping themselves for a smooth e-way bill implementation. Trial runs of the same started in January and a full-fledged roll-out was attempted in February, which unfortunately was deferred due to technical glitches in the portal. However, at the 26th GST Council meet, a new date for e-way implementation has been set as the 1st of April, 2018 with 1st June, 2018 being the target date for a nation-wide roll-out completion. While businesses need to be aware about the e-way bill rules in great detail, they also need to be aware about when is e-way bill not required, which is bound to save time and effort. In this blog, we will understand all those cases, where the movement of goods does not warrant the generation of an e-way bill irrespective of the value of movement of goods, as well as the e-way bill exemption list for all goods for which e-way bill is not mandatory.

When is e-way bill not required

If you want to know when is EWB not required, here are the following scenarios:

  • Where goods are being transported by a non-motorised conveyance
  • Where goods are being transported from the customs port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by customs
  • Where goods are being transported under customs bond from an Inland Container Depot (ICD) or a Container Freight Station (CFS) to a customs port, airport, air cargo complex and land customs station
  • Where goods are being transported under customs supervision or under customs seal
  • Where goods are being transported from one customs station or port to another customs station or port
  • Where goods are being transported as transit cargo from or to Nepal or Bhutan
  • Where goods are being transported up to a distance of 20 KMs from the place of the business of the consignor to a weigh-bridge for weighing or from the weigh-bridge back to the place of the business of the said consignor. However, in this case, the movement of goods has to be accompanied by a delivery challan
  • Where goods are being transported by rail and the consignor of goods is the Central Government, State Governments or a local authority
  • Where empty cargo containers are being transported
  • Where movement of goods is being caused by defence formation under the Ministry of Defence as a consignor or a consignee
  • E-way bill not required, where the following goods are transported, which are goods exempted from e-way bill:
    • Alcoholic liquor for human consumption
    • Petroleum crude
    • High speed diesel
    • Motor spirit (commonly known as petrol)
    • Natural gas
    • Aviation turbine fuel
    • Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
    • Kerosene oil sold under public distribution system (PDS)
    • Postal baggage transported by Department of Posts
    • Natural or cultured pearls and precious or semi-precious stones
    • Precious metals and metals clad with precious metal
    • Jewellery, goldsmiths’ and silversmiths’ wares and other articles
    • Currency
    • Used personal and household effects
    • Coral, unworked and worked coral
    • Goods, apart from de-oiled cake, which are exempt from tax under notification no. 7/2017 and notification no. 26/2017 under Central Tax, which are subject to amendment from time to time
    • E-way bill not required for goods which are treated as no supply under Schedule III of the CGST Act
    • Goods exempted from e-way bill under Rule 138 (14) in the respective State / Union Territory GST rules – i.e. list of 153 items exempt from e-way bill, including most items for household and daily use

Businesses and transporters will thus need to keep this e-way bill exemption list in mind, so that they are aware about when to generate, and when not to generate the e-way bill for movement of goods.

When is E-way Bill Mandatory

Posted on by Tally Academy

when-E-way-Bill-is-Mandatory

As per the e-way bill rules, there are certain scenarios, where e-way bill requirement is mandatory, irrespective of the value of the consignment. In other words, even if the value of the consignment is less than INR 50,000, such scenarios warrant an e-way bill to be raised, and thus businesses should be aware about when is e-way bill mandatory.

In this blog, we will understand about the 2 major scenarios, when e-way bill is required mandatorily, irrespective of the value of the consignment of goods, which are:

  • Inter-State movement of goods by the Principal to Job Worker by Principal / Registered Job Worker
  • Inter-State movement of handicraft goods from person exempted from registration i.e. from an unregistered dealer

When is e-way bill mandatory?

Inter-State movement of goods by the principal to the job worker by principal / job worker

Let us begin by revisiting our understanding of job work under GST. Job work primarily means the undertaking of any treatment or process by a person on goods belonging to another registered taxable person. It can be undertaken for the initial process, intermediate process, assembly, packing or any other completion process in the manufacturing cycle. Any such person who undertakes the job work is referred to as the job worker.

Now, as per the CGST rules, information with regards to the e-way bill is to be furnished prior to the commencement of the movement of goods, and also, the e-way bill is to be issued whether the movement is in relation to a supply or for a reason other than supply. The reason “other than supply” includes Job Work, removal for testing purpose, send on approval basis, non-taxable supply etc.

Thus, in keeping with the above, the provisions when is e-way bill needed are as follows:

  • When goods are sent by a principal located in one State to a job worker in any other State, the e-way bill shall be generated by the principal, irrespective of the value of the consignment, i.e. e-way bill requirement is mandatory
  • The principal is liable to generate the e-way bill before commencement of such movement of goods
  • If the job worker who causes movement of goods is registered, the job worker has to generate the e-way bill, otherwise the principal has to generate the e-way bill
  • If the job worker is registered and goods are returned back to the principal then, the job worker has to generate the e-way bill, since the movement is caused by the job worker
  • If the job worker is unregistered, then either the principal or the transporter may generate the e-way bill

Inter-State movement of handicraft goods from person exempted from registration i.e. from an unregistered dealer

When handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration, i.e. someone who is an unregistered person, the e-way bill shall be generated by the said person irrespective of the value of the consignment. In other words, if such a person dealing in handicraft goods wants to understand when is e-way bill mandatory, the answer is yes, there is a mandatory e-way bill requirement.

The following are the list of handicraft goods for which e-way bill requirement is mandatory, as specified under the e-way bill rules:

  • Leather articles (including bags, purses, saddlery, harness, garments)
  • Carved wood products (including boxes, inlay work, cases, casks)
  • Carved wood products (including table and kitchenware)
  • Carved wood products
  • Wood turning and lacquer ware
  • Bamboo products (decorative and utility items)
  • Grass, leaf and reed and fibre products, mats, pouches, wallets
  • Paper mache articles
  • Textile (handloom products)
  • Textiles hand printing
  • Zari thread 5605
  • Carpet, rugs and durries
  • Textiles hand embroidery
  • Theatre costumes
  • Coir products (including mats, mattresses)
  • Leather footwear
  • Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
  • Stones inlay work
  • Pottery and clay products, including terracotta
  • Metal table and kitchen ware (copper, brass ware)
  • Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals
  • Metal bidriware
  • Musical instruments
  • Horn and bone products
  • Conch shell crafts
  • Bamboo furniture, cane/Rattan furniture
  • Dolls and toys
  • Folk paintings, madhubani, patchitra, Rajasthani miniature

In conclusion, principal businesses and job workers, as well as unregistered dealers dealing in handicrafts, who are dealing in inter-State supplies, need to be aware about when is e-way bill mandatory and should be equipped to raise an e-way bill irrespective of the value of the transactions.

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