GSTN again defers e-Way Bill changes ahead of 1 August rollout
The Goods and Services Tax Network (GSTN) has again deferred changes to the e-Way Bill system, giving businesses, transporters and GST software providers a reprieve
The Goods and Services Tax Network (GSTN) has again deferred changes to the e-Way Bill system, giving businesses, transporters and GST software providers a reprieve just days before they were due to come into effect on 1 August. In an advisory issued on Wednesday, GSTN said the proposed enhancements, announced through advisories on 9 June and 17 June, have been “kept on hold until further notice.” The latest postponement extends a series of delays. The changes were originally slated for implementation on 15 June, then pushed back to 1 August, and have now been deferred indefinitely. Also Read | Fuel dealers press govt to bear cost of E20 quality check The proposed changes were intended to tighten compliance and improve the traceability of goods movement through additional validations in the e-Way Bill system. They would also have required businesses and GST Suvidha Providers (GSPs) to modify their enterprise resource planning (ERP) and GST software ahead of the deadline.
Among the key changes was a proposal to make the Ship-To GSTIN field mandatory in Bill-to/Ship-to transactions. Taxpayers would have been required to capture the GSTIN of the actual consignee, while entering URP (Unregistered Person) where the consignee was not registered under GST. GSTN had also proposed a voluntary closure facility, allowing taxpayers to close an active e-Way Bill if goods were ultimately not dispatched, an order was cancelled or the movement did not take place. The feature was designed to improve the audit trail and reduce the misuse of unused e-Way Bills. “Accordingly, all stakeholders are advised that no changes are required to be implemented in the production environment pursuant to the aforesaid advisories until further communication,” the GSTN said. The network also said it would withdraw the related advisories as well as the frequently asked questions (FAQs) issued on 2 July from the GST portal.
With the rollout on hold, taxpayers can continue generating e-Way Bills under the existing framework, and businesses do not need to make changes to their ERP or GST software until fresh directions are issued by GSTN. Prashanth Agarwal, partner, PwC India, said, “The GSTN’s decision to defer the proposed e-way bill changes gives organisations and businesses valuable time to prepare for implementation. Also, the proposed requirements would entail changes to ERP systems, master data and operational processes, making adequate preparation and testing essential. The deferment reflects the importance of continued industry-government engagement on technology-led compliance measures, and businesses should use this window to strengthen their systems and processes while awaiting further clarity on the final shape of the proposals.” Also Read | Centre plans independent testing for disputed electricity meters Industry concerns Tax experts said the decision appears to reflect industry concerns over the operational complexity of the proposed changes rather than a simple scheduling delay.
The BriefWire