WebXpress GST Deployment Cross Customer Blog

Dear All As we move to release new bill generation module, our team needs some clarifications: Firstly, we are adding following data to masters: Customer GST Billing state and city- where customer wants bill to be submitted State wise GSTIN for customer Transporter GSTIN details- state wise We have some queries If customer wants separate billing in each state- will this be under same customer code or we need to open one customer code each for each state Will customer specify whether they need IGST or SGST+CGST based bills? Do we select where customer wants billing? Will this vary for each billing cycle for a given customer? If so, does it mean that billing program should stop of there is no matching Transporter GSTIN in state where customer requires billing For e.g. customer insists that he needs SGST+CGST in say Sikkim, but transporter has no GST registration in Sikkim- should be stop billing or allow IGST (customer did not want IGST)? Do provide your feedback.

GST application will depend on TWO factors- what is the Service Account Code and what is the GST status of customer paying freight. Services (Air/Express/Economy/Standard) will be divided between GTA and Non-GTA Service Account Codes (SAC) ·        For GTA products o    Customer is GST registered §   Transporter need not pay GST under Reverse Charge Mechanism and rate of GST is 5% §   This means that in invoice to customer, transporter will only mention GST amount to be paid by customer and not add the same to invoice total o    Customer is not GST registered §   Transporter has to take GST below limit certificate from customer §   Transporter will charge GST of 18% on freight and add to docket total and then to invoice total ·        For Non-GTA products o    Customer is GST registered §   Transporter will charge GST of 18% on freight and add to docket total and then to invoice total o    Customer is not GST registered §   Transporter has to take GST be

Post GST, walk-in customers WITHOUT GST registration will see a big rise in freight costs.  As on date, industry is charging consignor or consignee based on Paid or To Pay.  Service Tax is charged after rebate of 75% thus an effective rate of only 4% is charged.  Many questions arise post GST- look forward to reply from group: What will be place of supply in case of Paid and To Pay? DO we need registration in every state where we have Booking and Delivery? What if Paid is converted to To Pay by customer after booking and at the time of delivery? What if transporter does not have registration at the place of delivery? How do we know GSTIN of consignee in case of To Pay at the time of booking? If we convert To Pay into billing- what rate of GST will apply? Do post your replies...

Updates as per GST Council meeting on June 18 Except E way rule all 6 pending draft rules cleared by Council. Existing way bill system to be in existence as per wishes of respective state. Return filing is relaxed for first two months and to be strictly adhered after two months. Form no.3B to be filed for July and Aug. Within 20 days from the end of month as alternative of GSTR-1. Later on GSTR-1 will have to be filed on achieving system readiness Links to articles http://economictimes.indiatimes.com/news/economy/policy/gst-council-june-18-meet-here-are-the-key-decisions-taken-today/articleshow/59204937.cms 

Update on progress at WebXpress:  We are in process to close masters requires for GST- to add customer wise state wise GST numbers, Vendor wise state wise GST numbers.  There is a talk of cross country common GSTIN- not sure if correct.                         GST Rate Application For FTL/GTA:  GST to be charged at 5% on reverse charge mechanism-  This will mean that no GST to be added to docket or invoice. Transporter not liable to pay GST on any allied activities as well such as loading and unloading.  Basically same treatment a service tax today                         Express Cargo/ Air cargo:  18% GST to be applied- clarity needed whether this is at docket level or invoice level. As this will decide CGST+SGST or IGST component Walk in customers w/o GSTIN: 18% GST to be added to docket value (I assume for non GTA) Misc invoices:   18% GST to be applied, again based on inter state/ intra state                         E-way bill:  No clarity, media rep

Dear Customers As a leading software provider - WebXpress is working to get all its customer GST compliant. But we cannnot do this without collective knowledge of our customers. We will post updates on WebXpress software, GST rules, GST integration and other areas here. We welcome you to also post your inputs on this blog.