Under “Bill To Ship To” model of supply, there are three persons involved in a transaction: The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road. ![]() the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.Ģ. ![]() The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.īlocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.ġ.
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