Import eWay Bill

Import eWay Bill

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Import eWay Bill

While generating the e-way bill for outward supplies details like invoice number, date, quantity, the value of supply, tax, HSN code and consignee GSTIN etc. needs to be inserted. Again while preparing the return in form GSTR-1, the taxable person needs to provide the same detail as provided while generating an e-way bill. Due to the duplication of activity, the same results into huge loss of time and an increase in compliance cost. In order to remove the above-mentioned hardship, the GST Portal has come up with a new feature, being provided while filing of GST return in form GSTR-1, ‘Import eWay Bill data’ button under three tiles of the GSTR-1 return. On clicking the said ‘Import EWB data’ button, the taxable person would have the facility to import the transaction of outwards supplies as provided while generating the e-way bill.

Details which can be Imported with the Help of Import EWB Data

As mentioned earlier, ‘Import EWB data’ button is provided in the form GSTR-1. The ‘Import EWB data’ button helps to import the following details from e-way bill to outward supplies in form GSTR-1 –

  • B2B invoices i.e. Business-to-Business invoices – related to taxable outward supply transactions between registered taxable person/entities;
  • B2C (Large) invoices i.e. Business-to-Customer invoices – related to taxable outward (inter-state) supply transactions between registered supplier and an unregistered buyer (transaction having invoice value of more than INR 2.50 Lakhs);
  • HSN wise summary of outward supplies – Records can be viewed and/or downloaded.

Availability of Import and Usage thereon based on the Invoice Count

Based on the number of invoice count, the availability of import and usage thereon differ and the same is explained in the below-mentioned table –

Invoice Count Availability of Import Usage of Import
Invoice count less than or equal to 50

Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies will be listed in their respective tiles i.e.

4A, 4B, 4C, 6B, 6C – B2B invoices;

5A, 5B – B2C (Large) invoices and

12 – HSN wise summary of outward supplies.

B2B invoices and B2C (Large) invoices details can be imported online.

HSN wise summary of outward supplies details would be available for viewing and download.

Invoice count more than 50 but less than or equal to 500 Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies will be available for immediate download in CSV format from their respective tiles in form GSTR-1. Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies can be downloaded and then upload it by using offline utility tool.
Invoice count more than 500

Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies will be available for download in zipped Excel format from their respective tiles in form GSTR-1.

Due to the high number of invoices, the download of the file would take some time.

Details of B2B invoices, B2C (Large) invoices and HSN wise summary of outward supplies can be downloaded and then upload it by using offline utility tool.

Editing of the Imported Data

Importing data from e-way bill to form GSTR-1, with the help of Import EWB data button, has been provided with the facility of ‘edit’. Meaning thereby that once the data is imported, the same can be edited with the help of EDIT button provided.

The said edit facility would help to avoid the duplication of a mistake to be carried forward after import.

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