GST E-Way Bill: NIC releases Changes in Blocking of GSTIN & Bill generation
The National Informatics Centre (NIC) has released the Changes in Blocking of Goods and Services Tax Identification Number (GSTIN) and E-Way Bill generation.
The NIC has highlighted the Notification 15/2021-CT dated May 18, 2021, that blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN.
The NIC has updated the Mode of transport Ship as Ship / Road cum Ship so that the user can enter Vehicle number in case the goods are moved by Road initially, and for movement by Ship, the Bill of lading Number and date may be entered. This will help in availing the ODC benefits for movement using Ship and facilitate updating of vehicle details as and when moved on Road, NIC in the Release Note said. Suspended GSTINs shall be allowed for E-Waybill generation. That is, the GSTINs which are suspended on the GST Common Portal can continue generating e-way bills on the e-way bill portal.
Similarly, the recipient and transporter GSTINs which are suspended are also allowed for generation of e-waybill.
In case of the Improvements in MIS Reports, For the report on e-way bills about to expire, a download Excel option is provided, and in the Outward Supplies report an additional column for a mode of generation is provided.