1. Electronic Way Bill

2. E-Way Bill updates at a glance
Electronic Way Bill started on pilot basis from 16th Jan 2018.
All inter/intra state movement will be covered under E-Way bill.
15 States has already implement the same on Intra state movements also.
All Intra state movement of goods, the E-Way Bill will be implemented across India w.e.f 1st Jun 2018.
Introduction
In its 22nd meeting, the GST Council decided and recommended that the e-way bill under GST shall be introduced in a staggered manner from 1st January, 2018, and will be rolled out nationwide from 1st April, 2018.
Why has the e-way bill been preponed?
The e-way bill GST provisions had primarily targeted a single national level e-way bill, which could be used by suppliers and transporters all across the country. Till such time as this national e-way bill was ready, the States were authorized to continue their own separate e-way bill systems. However the GST Council received several representations from the trade and transporter communities, stating that this was causing an unnecessary bottleneck to the inter-State movement of goods, prompting the need for an earlier implementation of the e-way bill. As a result the GST Council, reviewed the readiness of the hardware and software required for the nationwide rollout of e-way bill, and has announced the renewed date, post discussions with all the States.

3. Objective behind E-Way Bill
One way bill for movement of the goods through out the country. 02
No need for transit pass in any state 04
Hassel free movement of goods for transporters throughout the country
Easier verification with complete details 01 03

4. E-Way Bill System Ganesh Trading Ltd e-way Bill Number
(EBN)
E Way Bill
e-way Bill Number
(EBN)
E Way Bill
Acceptance
e-way Bill Number
(EBN)
Speed Transport
Need to authorize within 72 hours or else will be deemed as acceptance.
Rakesh Trading Ltd
Verification

5. Goods movement – VAT regime
Invoice details
Way Bills – Gujarat and Tamil Nadu
Transit pass – Maharashtra and Karnataka
Gujarat
Supplier
Check post
Goods and Documents are checked
Goods transit using own transport
Tamil Nadu
Goods transit using transporter
Customer
Transporter
Karnataka
Maharashtra

6. Goods movement – GST Regime
Invoice details
E-Waybill
Gujarat
Supplier
Check post
Goods and Documents are checked
Goods transit using own transport
Tamil Nadu
Goods transit using transporter
Customer
Transporter
Karnataka
Maharashtra

7. A Paradigm Shift Departmental Policing Model Self Declaration Model
Post Movement Capture Model
Pre Movement Capture Model
Move and make him to account
Account first and move later

8. Benefits of E-Way Bill Need not visit tax offices
Waiting time at check post reduces
Self – Policing by Traders
Environment Friendly and Revenue Growth
Accurate Data with Analytical work

9. E Way Bill Rules
Information to be furnished prior to commencement of movement of goods in PART A of E –Way Bill. 1
E – Way Bill is to be generated by the person who caused movement of goods of consignment value exceeding Rs. 50,000/- . Value includes the Tax Amount also. 2
E –Way Bill must be generated for the movement of goods in relation to a supply, for reason other than supply and due to inward supplies from an URD 3
E – Way Bill can be generated by Supplier, Recipient and Transporter. The unregistered person or transporter need to enrol on way bill portal 4
E – Way Bill is invalid without vehicle number for transportation of more than 10 K.M. Vehicle Number can be entered by Transporter in E Way Bill. 5
E – Way Bill with consignment should have latest vehicle number in which carrying the consignment. 6

10. Who is impacted with E – Way Bill ?
Registered Business
Unregistered Business
Transporter

11. Who is impacted by the E – Way Bill ?
Any registered business, transporting goods in their own vehicle, hired vehicle, railways, by air or by vessel, the supplier or recipient of the goods should generate E-way bill.
Registered Business
In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill.
Unregistered Business
When goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. Unregistered Transporters will be issued Transporter ID.
Transporter
Who does it impact and how? (talk about the people it impacts like businesses and transporters, talk about the way the government is expecting to enforce this)
Now the question is, is it applicable to you? Is it applicable to all?
Let’s understand this
Registered person:
Any registered business, transporting goods in their own vehicle, hired vehicle, railways, by air or by vessel, the supplier or recipient of the goods should generate E-way bill.
Transporter:
When goods are handed over to a transporter, the E-Way Bill should be generated by the transporter. In this case, the registered person should declare the details of the goods in a common portal.
Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which e-way bills can be generated.
Purchase from unregistered person:
In case of inward supplies from an unregistered person, either the recipient of supply or the transporter should generate the E-Way Bill.

12. Requirement of E Way Bill
Where the goods are sent by Principal to Job worker to another state. E-Way Bill to be generated by Principal. 1
Handicraft goods transported from one state to another state by a person who has been exempted from obtaining registration, the E-Way bill shall be generated by the said person. 2
Mandatory E- Way Bill
E- Way Bill not required
Where the goods being transported by a non motorised conveyance. 1
Where the goods being transported are specified in annexure to Rule 138 (14). Like Printed Books, News Paper and vegetables etc. 2
Goods transported from Port, Airport, Air Cargo, Land custom to ICD and CFS or Movement of goods in notified area. 3

13. Things to be remembered regarding E Way Bill
The generator of E-Way Bill can cancel it within 24 hours and new E-Way Bill can be generated.
Validity of E-Way Bill is One Day (24 Hours) upto 100 K.M. and every K.M. or part thereafter one additional day.
Validity starts from the first entry in Part B and not from the generation of E-Way Bill.
Recipient of consigner can accept or reject E-Way Bill, if it does not belongs to him within 72 hours of generation.
The conveyance shall carry copy of Invoice, Bill of Supply, Copy of EWB and EWB Number.

14. Things to be remembered regarding E Way Bill
No E-Way Bill can be edited and amended.
E-Way Bill generated without Vehicle Number for the movement more than 10 K.M. will be considered as invalid.
Consolidated E-Way Bill can be generated for vehicle carrying multiple EWB consignment.
Consolidated E-Way Bills does not have any specific validity it depends upon the E-Way Bill attached to it.
Transportation details can be updated any number of times till the goods reaches the destination.

15. Different forms under E-Way Bill System
EWB 01
EWB 03
Electronic Way Bill Form
Verification Report
EWB 02
EWB 04
Consolidated E-Way Bill
Detention Report

16. Part A Part B E Way Bill Format Transaction Details From To
Transaction Type and Sub Type, Document Type, Document Number and Document Date
From
Name, GSTIN, Address, Place, Pin Code and State To
Item Details
Product Name, Description, HSN Quantity, Unit, Value and Tax Rate
Transporter Details
Transport Name, Transport Document and Date
Part B
Transporter Details
Mode, Vehicle Number, From, Entered Date, Entered By

17. How to Comply with E – Way Bill ?
E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login. .
ON THE WEB
Via SMS
Pre-requisite to generate E-way on the web –
Registration on the EWB portal
The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
If transport is by road – Transporter ID or the Vehicle number.
If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
Pre-requisite to generate E-way on the SMS –
Registered Mobile Number
The Invoice/ Bill/ Challan related to the consignment of goods must be in hand.
If transport is by road – Transporter ID or the Vehicle number.
If transport is by rail, air, or ship – Transporter ID, Transport document number, and date on the document.
E-Way Bill can be generated on the e-Way Bill Portal. All you need is a Portal login.
Now let’s understand step-by-step process to generate E-Way bill
E-way bill can be generated in TWO methods
On the Web
Via SMS

18. E - Way Bill Generation (Web)
Log on to ewaybill.nic.in
Enter your User Name and Password, then the Captcha Code, and then click “Login”.

19. Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.
On successful authentication of your credentials, the main menu of the e-way bill portal will open up

20. Enter the following fields on the screen that appears
Select ‘Outward’ if you are a supplier of consignment
Select ‘Inward’ if you are a recipient of consignment.

21. Document No. : Enter the document/invoice number
If transaction type selected is Outward, following subtypes appear
If transaction type selected is Inward, following subtypes appear
Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not listed
Document No. : Enter the document/invoice number
Document Date: Select the date of Invoice or challan or Document.
Note: The system will not allow the user to enter the future date

22. From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details
Note: If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.

23. Item Details: Add the details of the consignment (HSN code-wise) in this section:
Product name
Description
HSN Code
Quantity,
Unit,
Value/Taxable value
Tax rates of CGST and SGST or IGST (in %)
Tax rate of Cess, if any charged (in %)

24. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part.
Apart from above, Either of the details can be mentioned:
Transporter name, transporter ID, transporter Doc. No. & Date. OR
Vehicle number in which consignment is being transported.
Click on ‘Submit’. The system validates data entered and throws up an error if any.
Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated.

25. The e-way bill generated looks like this :
Print and carry the e-way bill for transporting the goods in the selected mode of transport and the selected conveyance. Only E-way number is also enough.

26. E Way Bill Format

27. You can print the e-way bill anytime as follows:
Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option
Enter the relevant e-way bill number -12 digit number and click on ‘Go’

28. Click on ‘Print’ or ‘detailed print’ button on the EWB that appears:

29. Via SMS How to register for SMS facility?
How to use the SMS facility for creating/cancelling e-way bills?

30. How to register for SMS facility?
Login to E-way bill portal, Click on ‘Registration’ appearing on the left-hand side of the dashboard and select ‘For SMS’ from the drop-down.
The mobile number registered for the GSTIN gets partly displayed. Click on ‘Send OTP’. Enter the OTP generated and click on ‘Verify OTP’.

31. Only those mobile numbers that are registered with the website can be registered for the SMS facility.
A maximum of two mobile numbers can be registered against one GSTIN.
For multiple user IDs against a single mobile number, following screen appears:

32. If your mobile number is being used for more than one User IDs created, then you must select the desired user ID/username and click ‘Submit’.

33. Using SMS to Generate E – Way Bill
Transaction Type – Outward Supply
Invoice Number
E Way Bill Generation
Recipient’s GSTN Number
Delivery PIN Code
EWBG OSUP AABPX0892K1ZK /01/ KA12AB2456
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
Invoice Date
Total Value
HSN Code
Approximate Distance
Vehicle Number
1. For Suppliers- Generate e-way bills
The format of SMS request is as follows:
EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist Vehicle
Send this SMS to the registered mobile number of the State from which you are operating. Eg:  in Karnataka
Illustration:
Mr A of Bangalore, Karnataka delivering goods worth Rs. 1,00,000 bearing HSN code-7215,  against an invoice he created- No dated 27/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 12 AB 2456 covering a distance of 73 km.
The draft SMS to be typed in by Mr. A will be :
“ EWBG OSUP 29AABPX0892K1ZK /01/ KA12AB2456 ”
This SMS needs to be sent to “ ” mobile number( officially registered for Karnataka users)
A message as follows is received as reply instantly if no errors:
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
“ E-way bill generated successfully. E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

34. Using SMS to Generate E – Way Bill – Transporter
Transaction Type – Outward Supply
E Way Bill Generation
Recipient’s GSTN Number
Supplier’s GSTN Number
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
EWBT OSUP AABPX0892K1ZK AAAEPM1443K1ZP /01/ KA12AB2456
SMS needs to be sent to officially registered Number for Each State.
Delivery PIN Code
Invoice Number
Invoice Date
Total Value
HSN Code
Approximate Distance
Vehicle Number
2.For Transporters- Generate e-way bills
The format of SMS request is as follows:
EWBT TranType SuppGSTIN RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode ApprDist  Vehicle
Send this SMS to the registered mobile number of the State from which you are operating. Eg:  in Karnataka
Illustration:
Sans Transports of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km.
The draft SMS to be typed in by the operator at Sans Transports will be :
“ EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP /01/ KA02AB7542 ”
This SMS needs to be sent to “ ” mobile number( officially registered for Karnataka users)
A message as follows is received as reply instantly if no errors:
“ E-way bill generated successfully.    E-Way Bill No: and date is 20/01/2018 ”

35. Transporter Registration
Visit the E – Way Bill Portal
Click on ‘ Enrolment for transporters ’

36. 1. Select Your State*
2.  a) Enter Name as per PAN*
b) Enter Trade name if any
c)  Enter your PAN*
(Note that once you enter PAN and click on Validate, system validates for any error of mismatch, rectify the same and proceed)

37. 4. Constitution of business*:
Select the relevant business form from the drop down

38. 5. Principal place of business
Type in the Complete Address entering all the red marked mandatory fields.*
b) Contact information: Type the address, Landline number and Fax number (if any)
Note: The  address mentioned here shall be used for authentication.
c) Nature of premises mentioned at a)- Select whether the address at a) is Building that is  Own /leased /rented/ consent/ shared/ any other case.

39. Tick mark on the left-hand side box to give your consent to the e-Way Bill System/GSTN to fetch Aadhar details of the Authorised personnel of the organisation from UIDAI for authentication here.
In the fields that follow, Mention the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm:
The Aadhar Number, Name of the personnel and mobile number as per Aadhar.
Once entered, Click on ‘Verify detail & Send OTP’ button.
An OTP is sent to the Mobile number registered with Aadhar of the above-mentioned personnel.
Enter it and click on ‘Verify OTP’
A message that Your Aadhar was successfully verified appears.

40. 8. Create Login details* :
Set a new unique username/ user ID and password.
Check if the username you wish to set is already being used or not by clicking on ‘Check’.
9. Verification* : Tick mark against the declaration confirming correctness of the Information you give and Click ‘Save’
Outcome: System generates a 15-digit Transporter ID and displays the same. Note this number and inform clients.

41. Configuring e-Way Bill
Gateway of Tally -> F11 -> F3 ->
Gateway of Tally -> Account Info -> Ledger
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

42. Configuring e-Way Bill
Gateway of Tally -> Accounting Voucher -> F8 -> F12
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

43. SMS needs to be sent to officially registered Number for Each State.
Transaction
Outward Supply with invoice value more than Rs. 50,000
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
E-Way Bill threshold of Rs. 50,000 is inclusive of Base Price + Tax Amount

44. SMS needs to be sent to officially registered Number for Each State.
E-Way Bill Details
Details for e-Way Bill generation
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

45. SMS needs to be sent to officially registered Number for Each State.
JSON export
Automatic export of e-Way Bill JSON after saving
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
Exported JSON to be uploaded on portal. Portal will generate the e-Way Bill which needs to be updated in Tally.

46. What if Vehicle or Mode changes ?
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

47. Correcting missing information
Gateway of Tally -> Display -> Statutory Reports -> GST -> Export for e-Way Bill
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

48. SMS needs to be sent to officially registered Number for Each State.
Updating e-Way Bill No.
Gateway of Tally -> Display -> Statutory Reports -> GST -> e-Way Bill -> Update e-Way bill info
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

49. SMS needs to be sent to officially registered Number for Each State.
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
Composition Scheme
SMS needs to be sent to officially registered Number for Each State.

50. Registration – Threshold Limit
Composition Scheme
Composition Levy
Aggregate Turnover does not exceeds
1.5 Crores
Not applicable for a taxable person engaged in :
supply of services,
supply of goods through an e-commerce operator
Interstate outward supplies
Shall not collect tax
Cannot claim Input Tax Credit
Services up to Rs. 5 Lakh will be exempted for Traders
Applicable for all transaction under the PAN
Rate of Tax :
Traders / Manufacturer : 1% of Taxable Turnover in a state.
Restaurants & Dhabas: 5% of Taxable Turnover in a state.
Other topic for the day is Composition Scheme.
In this room definitely there will be someone who registered himself under GST as Composite. Or at least you will be dealing with GST composite dealer. Do you know what Composition scheme under GST is? And what all it take to be GST Composite scheme complaint?
Let’s try to understand Composition scheme.
What is Composition scheme in GST?
Composition Scheme is a simple and easy scheme under GST for taxpayers. Small taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of turnover.
Now there is an option for small and new taxpayer to opt for Composition scheme and have lesser compliance. Also, a taxpayer opting for composition scheme has to pay tax at a nominal rate between 1 to 5 percent.
Who can opt for Composition scheme in GST?
Businesses with annual turnover up to Rs 1.5 crore* can opt for composition scheme.
Turnover of all businesses with same PAN has to be added up to calculate turnover for the purpose of composition scheme.
Only Manufacturers of goods, Dealers, and Restaurants (not serving alcohol) can opt for composition scheme.
* As per 23rd GST council meeting held on 10th Nov 2017

51. Additional information related with registration
Composition scheme will be applicable for all branches registered on same PAN within the state.
Composition scheme can be opted before the beginning of financial year by providing information on portal.
When a dealer opts out of the composition scheme all the normal rules are applicable from the day of opting out.
Dealer can opt from composition scheme in one year and opt out in next year.
10 Mins

52. How documents and returns need to be maintained ?
Composition dealer is not required to maintain detailed (tax rate wise) records of transactions.
Composition dealers has to issue Bill of Supply and should not collect tax upon.
Composition dealers is required to furnish only one quarterly return GSTR – 4 and an annual return GSTR 9A.
Auto drafted details will not be available for QTR 2 and QTR 3. Sales details need to be entered manually.
10 Mins

53. How to define Tax Liability ?
Composition dealer has to pay the tax under reverse charge wherever applicable. No ITC will be available for tax paid under RCM.
Taxes to be paid on URD purchase made between July’17 to August’17. From Spetember’17 there is no need to pay.
The Dealer is required to pay only CGST and SGST, even if there is import of service or purchase from an unregistered dealer or Inter state inweard supplies.
Total GST Payable = Tax on Supplies (Net of Advance and Returns) + Reverse Charge Liability + Liability on URD Purchase + Tax on Import of Services.
10 Mins

54. How technology can help you ?
System should support configuration of applicable rate of tax on Sales Taxable turnover.
Support for defining Taxable, Exempted, Nil Rated and Reverse Charge supplies.
Auto Calculation of tax on purchases, System should apportion GST on purchase in item cost.
Support for Reverse charge calculation and Generation of E Way Bill.
Generation of GSTR 04.
10 Mins

55. Configuring Composition scheme
Gateway of Tally -> F11 -> F3 ->
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
By enabling “Enable Tax rate for purchase” Tally will allow the user to configure Tax details at Master / Group level for automatic calculation in purchase invoice.

56. Configuring Composition scheme
Sales Ledger
Purchase Ledger
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

57. Configuring Composition scheme
Central Tax Ledger
State Tax Ledger
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
Composite dealer can make purchases from other states also so similarly IGST ledger will be created.
ITC will not be allowed for the taxes paid on purchases, so that the amount can be appropriated in item value. c

58. Configuring Composition scheme
Stock Item creation and tax configuration for Taxable Goods
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

59. Configuring Composition scheme
Stock Item creation and tax configuration for Exempted Goods
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

60. SMS needs to be sent to officially registered Number for Each State.
Transactions
Purchase Transaction
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

61. SMS needs to be sent to officially registered Number for Each State.
Transactions
Gateway of Tally -> Stock Summary ->
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
Gateway of Tally -> Profit & Loss ->
SMS needs to be sent to officially registered Number for Each State.
The purchase price of Laptop was Rs. 21,300 but in stock summary Rate is Rs. 25,134, which includes the tax amount also.

62. SMS needs to be sent to officially registered Number for Each State.
Transactions
Ledger Creation
Activating Reverse Charge for Ledger
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

63. SMS needs to be sent to officially registered Number for Each State.
Transactions
RCM Purchase (tax will not be charged by supplier)
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

64. SMS needs to be sent to officially registered Number for Each State.
Transactions
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
Outward supply is being made by a composite dealer so tax will not be collected by supplier from recipient.

65. SMS needs to be sent to officially registered Number for Each State.
Transactions
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

66. SMS needs to be sent to officially registered Number for Each State.
Transactions
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.

67. SMS needs to be sent to officially registered Number for Each State.
Quarterly Return GSTR 4
Gateway of Tally -> Display -> Statutory Reports -> GST -> GSTR 4 ->
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
GSTR 4 will not include the purchases registered person (other than reverse charge) for Q2 and Q3
GSTR 4 will not include exempted outward supplies (because tax to paid only on taxable T.O.)

68. SMS needs to be sent to officially registered Number for Each State.
Quarterly Return GSTR 4
Gateway of Tally -> Display -> Statutory Reports -> GST -> GSTR 4 -> Ctrl + E
“ E-way bill generated successfully.    E-Way Bill No: and date is 27/01/2018 ”
SMS needs to be sent to officially registered Number for Each State.
Before exporting the GSTR 4 in excel format, user need to put blank template of GSTR 4 provided on GST portal

69. Key Takeaway from Session
Using correction technology like Tally will ease your compliance need for E-way bill or Composition scheme whichever is applicable to you.
Upgrade, Update and Educate.