Organisation : Gujarat Commercial Tax
Service Name : GST e-Way Bill 403 Submission
Applicable States/ UTs : Gujarat
Home Page : https://www.commercialtax.gujarat.gov.in/vatwebsite/home/home.jsp
Submit Here : https://docs.ewaybillgst.gov.in/
e-Way Bill 403 Submission :
Please enter GSTIN of recipient of Gujarat. Also, generate new series from GST ID login to use this functionality.
Related : Gujarat Commercial Tax Generate GST e-Way Bill : www.statusin.in/35102.html
1. Enter GSTIN No.
2. Click on the Submit button
FAQs :
Q 1. What is the purpose of returns?
a) Mode for transfer of information to tax administration;
b) Compliance verification program of tax administration;
c) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation; to declare tax liability for a given period;
d) Providing necessary inputs for taking policy decision;
e) Management of audit and anti-evasion programs of tax administration.
Q 2. Who needs to file Return in GST regime?
Every registered taxable person – who crosses the threshold limit for payment of taxes. A supplier needs to be registered when the aggregate turnover crosses Rs. nine lacs but he become taxable person ONLY when he crosses Rs. ten lacs. So he will be required to file returns when he crosses the threshold limit of Rs. ten lacs.
There are some other class of persons who need to be registered and therefore will have to file returns like interstate suppliers, TDS deductors, e-commerce operators, suppliers supplying goods through e-commerce operators etc (reference Schedule-III and Question 6 of the Registration Chapter).
Q 3. What type of outward supply details are to be filed in the return?
Ans. A normal registered taxpayer has to file the outward supply details in GSTR-1 in relation to various types of supplies made in a month, namely outward supplies to registered persons, outward supplies to unregistered persons (consumers), details of Credit/Debit Notes, zero rated, exempted and non-GST supplies, exports, and advances received in relation to future supply.
Q 4. Is the scanned copy of invoices to be uploaded along with GSTR-1?
No, scanned copy of invoices is to be uploaded. Only certain prescribed fields of information from invoices need to be uploaded.
Q 5. Whether all invoices will have to be uploaded?
No. It depends on whether B2B or B2C plus whether Intra-state or Inter-state supplies. For B2B supplies, all invoices, whether Intra-state or Interstate supplies, will have to be uploaded.
Why So? Because ITC will be taken by the recipients, invoice matching is required to be done. In B2C supplies, uploading in general may not be required as the buyer will not be taking ITC.
However still in order to implement the destination based principle, invoices of value more than Rs.2.5 lacs in inter-state B2B supplies will have to be uploaded.
For intra-state invoices below Rs. 2.5 lacs and all intra-state invoices, state wise summary will be sufficient.
Q 6. Whether description of each item in the invoice will have to be uploaded?
No. In fact description will not have to be uploaded. Only HSN code in respect of supply of goods and Accounting code in respect of supply of services will have to be fed. The minimum number of digits that the filer will have to upload would depend on his turnover in the last year.