Tuesday, 23 January 2018



An E-WAY bill is a mandatory transport document for the transportation of Goods under  GST regime. It will be a compulsory document for both Interstate and Intrastate transport for consignments with VALUE EXCEEDS FIFTY THOUSAND RUPEES.  The provisions for E-Way bill contained Section 68 of both CGST and SGST Act., and Rule 138 of the  CGST and SGST Rules. Also as per Rule 138 (7) of CGST Rules if the value of Goods exceeds Rs. 50,000 in a CONVEYANCE , if the consignor or consignee has not taken E-Way Bill, the TRANSPORTER  is liable to generate the E-Way Bill from the details / documents available with the goods assigned with the transporter. However around 154 commodities are exempted from taking e-way bill, even if the value exceeds Rs.50,000/
The mandatory provision come into force for INTER STATE MOVEMENTS under IGST Act w.e.f. 01-02-2018 (February 1st 2018)
The  mandatory provisions for INTRASTATE  MOVEMENTS (within a state) applicable will be vary from State to State. However as per the GST Council Guidelines the last date for notifying E-way bill for Intrastate movements should not go beyond 01-06-2018 (June 1st 2018), There after e-way bill will be mandatory for all INTRASTATE MOVEMENTS in all states. Some states have already notified for the implementation of e-way bill (Intrastate) even before 1st Februay under CGST and SGST Act and Rules. In such states e-way bill is a mandatory document now for the Intrastate movement.
Validity of the e-way bill is determined by the distance it covers. That is for EVERY 100 KMS OR ITS PART WILL HAVE ONE DAY VALIDITY.For example if a Goods is transported to a distance of 220 Kms. the validity may be calculated like 100+100+20 (220) ie 3 days. Similarly for 400 Kms you will get 4 day validity and  403 Kms you will get 5 days validity. TRANSPORTING THE GOODS BEYOND THAT VALIDITY PERIOD WILL BE ILLEGAL AND ATTRACT penal provision.
The validity starts from the ENTRY OF VEHICLE DETAILS IN PART B OF THE E-way bill. If you authorize a transporting agency the validity of the e-way bill starts only after the transporter enters the vehicle details in E-way Bill. You can transport that goods (with the transporter id in Part B) up to the premises of the transporter within 10 Kms.
However you can EXTEND the validity of the e-way bill by generating a new e-way bill, if you can't transport the goods within the original validity period by unavoidable circumstances like natural calamity, road blockade etc.
E-way bill has three parts
PART A contain the second party name, commodity, hsn, quantity , value,tax etc will be shown.
PART B is the VEHICLE or TRANSPORTER details. The vehicle number or Transporter id will be shown in PART B. If the vehicle details updated by the user or transporter during transport, it will be reflected in the vehicle history of PART B.
You can watch the video guide on "How vehicle can be updated ".


First the Tax Payer / GST Registered Transporter have to register in E Way bill portal using the GSTIN of the firm. Unregistered Transporter can register in EWB Portal using the PAN of the Promoter and other relevant details. The transporters get 'TRANSPORTER ID' similar to GSTIN from the portal. User Name and Password can be created at the time registration. OTP regarding the registration will be sent to the registered mobile of the Tax Payer.
A detailed video regarding the Live E- Way Bill generation and Online Demo for E-way bill registration will be available at my channel in the following video.Using Online.
E-way bill can be generated by entering the data online in the Eway Bill portal (ewaybill.nic.in) . You can also update the vehicle details, print e-way bill etc.
Using Bulk Tool 
E Way bill can also be generated using the bulk tool. Bulk tool can be downloaded from the portal. The bulk tool is an excel file with macro enabled. After entering the data in the bulk tool ,create a JSON file using the tool and upload the same to the EWB Portal. The Eway bill number will be generated.
Consolidated E-way Bill
Consolidated E-Way bill is the e-way bill generated after generating the single e way bills. Each single e way bill for each document is consolidated together and generate a consolidated eway bill. It is very useful transport agencies, that they need only one single consolidated e way bill printout for the transport of multiple goods with multiple eway bills. But don't forget that before generating Consolidated E way bill ,  single eway bills should be generated first.
My Masters and Sub Users
My Masters menu is used for speed up the data entry in E-way bill creation of the frequently used Clients, Customers, Commodities/Products, Transporters. You first add these details in My Masters menu and use them.
Sub Users creation also important that the tax payer can assign his staff for generating, rejecting,cancelling the e-way bill  for different places /additional place business etc.
A detailed video regarding creation of Masters and Sub users is explained in My video belowMore videos and upcoming videos on Eway bill will be available in my Channel by clicking subscribe button.
My channel for complete video
Shijoy James
Assistant State Tax Officer
SGST Department
Kozhikode, Kerala, India

Monday, 7 August 2017

Are you searching for a solution that your GST Offline Tool provided by the GST portal owned by GSTN is not working?

Are you searching for a solution that your GST Offline Tool provided by the GST portal owned by GSTN is not working?
Here some simple step to resolve the issue.
First download the utility from the following address
Then unzip the folder by any unzipping softwares like Winzip, Winrar etc.
Extract the folder . This folder contain following items
1. Gst Offline Tool - exe file
2. GSTR-1 Excel Workbook Template
3. Invoice upload Offline Tool user Manual -Pdf Help file
4. Read Me Text file
5. Section wise CSV File
System Requirement
To use the tool efficiently, ensure that you have the following installed on your system:
1.     Operating system  Windows 7 & above
2.     Browser: You need one of these browsers installed on your system.
o    Internet Explorer 10+
o    Google Chrome 49+
o    Firefox 45+
o    Safari 6+
3.     Microsoft Excel 2007 & above
4.     Alternatively , for any below version the tool will open in a default browser.
5.     Download latest Java version from
and restart your PC
  • This tool does not work on Linux and Mac operating system
  • Currently this tool is released for GSTR-1 form
How do I know if downloaded gst_offline_tool.zip file is not corrupt?
Match one of the values provided in your downloaded file with the ones mentioned below. If there is an exact match, then your file is not corrupted. Else, download again.
Where do I find the values?
Windows : (Run from windows power shell)
Get-FileHash <<FileUrl>> Algorithm <<SHA256>>
Eg: Get-FileHash C:\Users\Test\Downloads\gst_offline_tool.zip -Algorithm SHA256
Your unique values:
Install the Offline Tool in your Windows PC , preferably Windows - 7 or Up with MS office installed. For that double click the GST Offline Tool exe file and wait for complete installation.
This software is used for creating a Java based text file - JSON File- which can be uploaded to the GST Portal. The data for creating the JSON file is retrieved from the excel file, CSV files etc. However the Excel format or CSV format should be as per the sample files provided by GSTN through the offline utility bundle folder. Some softwares like GSP ( GST Suvidha Provider) softwares need not require this software for creating JSON file. Such GSP softwares can directly make JSON file form the data entered in the software. 
Excel Template
This Excel Template containing different sheets for various supply details of the business firm. The purpose of each sheet is explained in the first page of Excel sheet and also in Pdf Help file in the folder. Some sample data are also entered in the Excel file for reference.  Before entering your data please create a copy of the excel sheet with a suitable name of your choice. For eg. Sales in July etc. Then delete the sample data and enter your own data for the corresponding month. Save
Why these CSV files?
CSV files provided with this software are samples only. Data can be uploaded using the CSV files . Some existing accounting softwares are capable of creating CSV files from the data already entered. If Tax payer converts the data from the softwares as per the format / sample CSV files provided by GSTN , there is no need to re-enter the data in the above Excel template.  But if no such softwares are being used by the taxpayer, the TP can use Excel Template.
How can use the software ?
After installation , there will be a icon on of your Desktop with name"GST Offline Tool'. Just double click on it. It will open the software.
When I click on the icon some window opens and immediately closes. What is the solution ?
First of all please ensure that the Java version is updated one. If it is updated , then do the important following step.
Open your browser , preferably CHROME browser- and enter following address in the address bar and hit Enter key
It will definitely work.
How can create JSON file ?
Open the software in your browser, the click NEW
Then in the screen enter your GSTIN, Tax year, month etc. the Proceed
Select the Excel template or CSV file - section wise if you are using CSV format.
Proceed. It will give warning and continue the process.  
After successful completion all the data will be integrated to the Offline Tool
Click 'Summary' button to view or edit (if require) the data in the tool.
If every thing right . Click ' GENERATE' button . It will create the JSON file and will be downloaded to your PC. This JSON file can be uploaded to the return. 
How much time we can upload the data?
You can upload the data as much intervals as your requirements, like daily, weekly, biweekly and monthly etc. Only 19000 data can be uploaded at a time. So you can use multiple times for uploading. Don't forget delete the data in your software before creating a new JSON file. For that just click DELETE ALL INVOICES button of the software.
The reciepient Tax payer can view your data immediately after the uploading of your data.
Enjoy Uploading 
Shijoy James
Commercial Tax Inspector

Kozhikode, Kerala

Saturday, 10 June 2017

Digital Signature Certificate GST error and emsignor error Failed to establish connection to the server error solved

I am Commercial Tax Inspector in Kerala. 
Lot of tax payers, dealers, chartered accountants, practitioners of VAT, Central Excise are complaining of Digital signature Certificate issue related Goods and Services Tax.
They could not register DSC token in GSTN website
The most common error message is as follows
Failed to establish connection to the server  any one of the port should be free 1645 8080 1812 2083 2948
To solve the issue ,I have succeeded after various steps by this method.
Please read carefully the following steps
1. I have first uninstalled all DSC token softwares from my PC.... like Trustkey, ePass, WD Proxkey etc by going to Control Panel > Programs > Programs and Features >Uninstall Program.
2. Secondly I have uninstalled emSignor software.
3 Then Updated 'Chrome' Browser with latest version from their website
4. Updated Java of the computer from the below link
Then Go to Chrome Settings menu by the following methods...
(There may some slight variations in Chrome Menus in different versions)
  In Chrome Settings>Advance Settings /Show Advanced Settings(menu seen at the bottom)  > Content / Content Settings  > Java / Java Script/Java Settings > Exception / Manage exceptions > Then in the web site entry column / Host name Pattern entry column (example.com) > Click Add Button ( if shows - in some Chrome versions don't have this 'Add' button) Then......
replace the 'example.com' with the following address
You can also go directly to the above menu by typing the below address in address bar of Chrome Browser and hit enter key 
copy and paste the above address in address bar and hit 'Enter' key
and don't change the status as 'Allow' ( If it shows status as ' Block / Blocked' change to 'Allow' / 'Allowed' )
press "Enter' key.  Then 'OK'
After the settings please don't forget to close all applications and restart the system (PC / Laptop)
In Mozilla Firefox 
1. Open Menu >Options on the right top side of the browser(three dash lines) or Click on Menubar and click Tools>Options .......

'Options' panel will be displayed on the left 2. Click > Security 3. Click > Exceptions 4. Add following web address 

and click 'Allow

5. Save Changes 
After the settings please don't forget to close all applications and restart the system (PC / Laptop)
Install latest version of emSignor from GST website from the following link
Close emsignor by clicking the icon displayed in system tray displayed  on the right bottom side of your pc and selecting the 'Stop Service' Option.

Restart with 'emSignor' as 'Run as administrtor' by right clicking on the desktop icon. 

Open browser Login to gst.gov.in portal and try again with your DSC. 
Insert the DSC Usb Tokens and install the concerned software(one time process) related to the DSC issuing Authority. 
Hope it may be successful. 
Even after it do not work try in  another PC / Laptop by changing the settings as detailed above.
Shijoy James
Commercial Tax Inspector
Kozhikode, Kerala

Friday, 7 August 2015

Kerala Commercial Taxes Links

For filing Retruns / Delivery Note /Cforms etc please click the link below

E-Filing Link

Directly go to E-Declaration Site click the link below.


For Parcel Agencies , Click the link Below

Parcel Agencies click here