By Vipul Khandhar

1. E-Waybill System: Advisory on verification of transporter Id (TRANSIN) in e-Waybills Date: 10-11-2023:

There are 3 categories of transporters in the e-Waybill System. They are:

1. GST registered Transporters: In this category, the transporter gets registered in the GST Common portal and obtains a GSTIN number.
2. Enrolled transporters: In this category, there are small transporters who want to do transport business but are not registered in GST Common portal and do not have the GST number. So, the transporter enrols himself in the e-waybill portal based on the PAN and obtains a TRANSIN that looks similar to a GSTIN number. They are called as Enrolled transporters.
3. Common enrolled transporters: This is the third category of They are normal GST registered transporters having multiple GSTINs across different states. Such transporters move consignments with e-waybills which passes through multiple states. This involves transhipments and updating of transporter Id of the respective state for the e-waybills.

To ease the process of updating transporter Id, a common enrolment facility is provided in the e-waybill system as per Notification No. 28/2018 Dated 19^th June 2018– Central Tax. In this, the GST registered transporters can club all their GSTINs and enrol for common enrolment so that they obtain an enrolment number that is similar to GSTIN but starting with 88 followed by the same PAN. For example, a GST Registered transporter may have GSTIN like 29ABCDE1234FX12, 27ABCDE1234FX13 etc. When they get common enrolled, they get a number 88ABCDE1234FX13. Transporters can use this number to update the transporter Id. This facility is provided so that as the goods move from one state to other state the transporter Id can be kept same instead of updating with GSTIN of transporters of their respective states.

After analysis it is observed that some of the ERP, GSP, ASP, SAP and other automated systems are not verifying the transporter Id of all the given types. This is affecting the business of some of the transporters. Some of the ERP/GSP/ASP/SAP systems are verifying only the ‘GST registered Transporters’ using the ‘Get GSTIN details’ API to verify the authenticity of the transporter ID. This API will return the status only for the GST registered transporters. For the enrolled and common enrolled transporters, the API will return as Invalid status. There is another API ‘Get TRANSIN details’ to verify the transporter id under the categories of ‘enrolled and common enrolled transporters.

Hence, it is requested to use the API ‘Get TRANSIN Details’ also, in addition to ‘Get GSTIN details’ API. As ERP system cannot distinguish between registered and enrolled transporter IDs, hence the ERP may be modified to first call the ‘Get GSTIN Details’ to verify the transporter Id and in case the status is invalid then call ‘Get TRANSIN details’ API before finally concluding the status of the transporter Id.

Details of APIs are given below:

Similarly, in e-Waybill Portal, two options to verify the GST taxpayers and transporters are provided under the Search option in the main menu.

1. Taxpayers: This option returns the details of the taxpayers registered under GST. The status of the enrolled and common enrolled transporters cannot be verified using this option.
2. Transporters: This options returns the details of the taxpayers registered under GST as well as the status of the enrolled and common enrolled transporters. So, for verifying the transporters, this option may be used instead of the previous one.

2. Notification pertain to biometric-based Aadhaar authentication, taking photograph of the applicant and verification of original copy of documents uploaded with the application of registration: biometric office addresses:

TABLE

 3. AAR & Important Judgements:

(i) AAAR On ITC ELIGIBILITY FOR CONSTRUCTION PROJECT, CENTRAL AIR CONDITIONING PLANT, LIFT ETC:

     (Applicant – Varachha Co-op. Bank Ltd)

Whether the appellant, having undertaken the construction of their new administrative office, will be eligible for the ITC of following:

1. Central Air Conditioning Plant (Classified & Grouped under ‘Plant & Machinery’ )
2. New Locker Cabinet (Classified & Grouped under ‘Locker Cabinets)
3. Lift (Classified & Grouped under ‘Plant & Machinery’)
4. Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely ‘Electrical Fittings)
5. Roof Solar (Classified & Grouped under ‘Plant & Machinery)
6. Generator (Classified & Grouped under ‘Plant & Machinery’)
7. Fire Safety Extinguishers (Classified & Grouped under Plant & Machinery’)
8. Architect Service Fees (Charged to Profit & Loss Account)
9. Interior Designing Fees (Charged to Profit & Loss Account)

 Where AAAR held that, ITC is admissible on roof solar plant, except that ITC has not been eligible ITC of GST in view of the provisions of section 17(5)(c) & 17(5)(d) of the CGST Act, 2017.

 Disclaimer:

This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.

THANKING YOU.

( The author is a well known chartered accountant practicing at Ahmedabad )