E-way Bill and GST Refunds

 Overview

One day workshop to discuss the mechanism to understand movement of goods between branches, by self-driven vehicles, from job works premises or weighment.

Under this bill, every transporter will have to carry a system-generated bill to move from goods from one place to another

This workshop aims to explain the operational procedure on how to use web based e-Way Bill system. Also it explains the features and roles of the stake holders in using this system.

Practical Aspects in E-Way Bill

• How can the taxpayer under GST register for the e-way bill system?
• When should E-way Bill be issued?
• Why the transporter needs to enroll on the e-way bill system?
• Who all can generate the e-way bill?
• Pre-requisites to generate the e-way bill?
• Is there any validity period for e-way bill?
• Types of transactions that need the e-way bill?
• Can the e-way bill be deleted or cancelled?
• Filing of Forms GST EWB (01, 02, 03 & 04)
• Movement to and from transporter’s premises
• Bulk E-way bill generation
• Legal Jurisprudence on E-way bill
• Bill – to Ship – to transactions and its place of supply
• IT readiness of transporter to generate E-way bill and update on portal
• Case Studies & examples

Job Work Transactions

• Treatment of Job worker as a separate Taxable Person
• Job Work and Manufacture
• Job-work procedural aspects
• Time Limits for the return of processed goods
• · Who can send Input/Capital Goods for Job Work to the Job Worker?
• Extended meaning of input
• Waste clearing provisions
• Input Tax credit on goods supplied to job worker
• Case Studies & examples

Issues in

• Monthly Return 3B Filing
• GSTR – 1 Filing
• GSTR 6 & 6A : ISD – Input Services Distribution