Managing Master Data on the E-Way Bill Portal

The e-Way Bill system offers registered users the ability to maintain 'Masters', which are essential records of frequently used products, clients, suppliers, and transporters. This article will detail the 'My Masters' feature available on the e-Way Bill portal.

Recent Updates on E-Way Bill Validity

August 29, 2021: From May 1, 2021, to August 18, 2021, taxpayers were exempt from e-way bill blocking due to non-filing of GSTR-1 or GSTR-3B (for two or more months for monthly filers, or one or more quarters for QRMP taxpayers) for the period of March 2021 to May 2021.

August 4, 2021: E-way bill blocking for non-filing of GSTR-3B was reinstated starting August 15, 2021.

June 1, 2021:

• The e-way bill portal announced that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN can still be the recipient or transporter on a generated e-way bill.
• The transport mode 'Ship' has been updated to 'Ship/Road cum Ship'. This allows users to enter a vehicle number for initial road movement and a bill of lading number and date for subsequent ship transport. This modification supports ODC (Over Dimension Cargo) benefits for sea movements and enables vehicle detail updates during road segments.

May 18, 2021: The CBIC (Central Board of Indirect Taxes and Customs) clarified via Notification 15/2021-Central Tax that e-Way Bill generation blocking only applies to the defaulting supplier's GSTIN, not the defaulting recipient's or transporter's GSTIN.

The Importance of Master Data for E-Way Bills

When generating an e-way bill, various details such as customer information, transporter name, product descriptions, HSN codes, and tax rates must be provided. Manually entering these specifics for every transaction can be tedious and time-consuming. To streamline this process and prevent errors, the 'Masters' concept was introduced. Individuals registered on the e-way bill portal can maintain master data for:

• Products
• Clients/Customers
• Suppliers
• Transporters

Once the initial characters of a product, customer, supplier, or transporter name are entered, the system automatically populates the remaining details. This significantly accelerates e-way bill generation and reduces the potential for mistakes. Here's a step-by-step guide to creating these masters:

Product Masters

To set up your product master data:

1. Access your account and navigate to 'My Masters' > 'Products' from the left-hand panel.
2. Input the following required information:

• Product Name
• Unit of Measurement (e.g., KGS, LTR)
• A brief description (e.g., roasted coffee)
• HSN (Harmonized System of Nomenclature) code; a search option is available.
• Applicable tax rates for CGST, SGST, IGST, and Cess.

3. Click 'Submit'. The system will validate your entries and display any errors for correction before final submission. A sample form illustrates the required details.

Client and Supplier Masters

To manage client or supplier master data:

1. Under 'My Masters', choose either 'Clients' or 'Suppliers'.
2. Indicate whether the client/supplier is registered or unregistered.

For Registered Clients/Suppliers

1. If the entity is registered, select 'GST Registered' and enter their GSTIN.
2. Click 'Submit'. The customer's name will auto-populate.
3. Specify the place of business and the distance in kilometers from your own business location.
4. Click 'Submit'. A confirmation message will confirm the successful addition of details.
5. You can then view a comprehensive list of all added customers.

For Unregistered Clients/Suppliers

1. For unregistered individuals, select 'Unregistered GST'.
2. Click 'Submit'.
3. Proceed to enter the necessary details as prompted.
4. Click 'Submit'. A confirmation message will appear upon successful addition.
5. The customer's details will be added and displayed in the list.

Transporter Masters

To create transporter master data:

1. From 'My Masters', select the 'Transporters' option.
2. Enter the Transporter's Number and click 'Submit'.
3. The legal name of the transporter will be automatically filled.
4. Select their place of business and click 'Submit'.
5. The transporter's details will be added and become visible in the list.

Bulk Creation of Master Data

For creating multiple master entries simultaneously:

1. On the homepage, click on 'How to use'.
2. Select 'Tools' > 'Bulk Generation Tools'.
3. Download the 'Master JSON Preparation' tool.
4. Complete the details within the downloaded file and validate it.
5. Click 'Prepare JSON' for each Excel sheet.
6. Choose the sheet for which you intend to upload data.
7. Upload the JSON file that was generated.
8. The updated list will be accessible after the successful JSON file upload.