E-WAY BILL

ANALYTICS
(FEBRUARY 2019)
S. No. Date Version Notes
1. Feb 2019 1.0 Initial Version

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Contents
1. Introduction ....................................................................................................................... 4
1.1 Purpose ...................................................................................................................... 4
1.2 Features ..................................................................................................................... 5
2. Summary Reports ............................................................................................................... 6
2.1 EWB-03 ...................................................................................................................... 6
2.2 Simple Verification ....................................................................................................... 7
2.3 Outward Supplies ......................................................................................................... 7
2.4 Inward Supplies............................................................................................................ 8
2.5 Officer Performance Report ........................................................................................... 8
2.6 Registered/Unregistered Taxpayers List ........................................................................... 9
3. Intelligence Reports........................................................................................................... 10
3.1 Inter State................................................................................................................. 10
3.2 Intra State................................................................................................................. 11
3.3 HSN ......................................................................................................................... 11
3.4 Transporter ID ........................................................................................................... 12
3.5 Vehicle Number ......................................................................................................... 12
3.6 Rejected EWB ............................................................................................................ 13
3.7 Cancelled EWB........................................................................................................... 13
3.8 Tax Evasion Prone Commodity...................................................................................... 14
3.9 Watch List Reports ..................................................................................................... 15
4. Analytics.......................................................................................................................... 17
4.1 Analytics Reports based on the e-way bill. ...................................................................... 20
4.1.1. Multiple EWBs with same invoice no. ...................................................................... 20

4.1.2. EWBs cancelled for distance 100 KMs after 2 hours of generation ............................... 21

4.1.3. EWBs cancelled for distance 200 KMs after 4 hours of generation ............................... 21

4.1.4. EWBs cancelled during the last hour of cancellation time........................................... 22

4.1.5. EWBs updated with Part-B after verification ............................................................ 22

4.1.6. EWBs with same PIN code as source and destination but distance is more than 100 KMs 23

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 4.1.7. EWBs Generated by citizens.................................................................................. 23

4.2 Analytics Reports based on tax payers. .......................................................................... 24

4.2.1. Newly registered tax payers with high Turnover in EWBs ........................................... 24

4.2.2. Composition tax payers with high Turnover in EWBs ................................................. 25

4.2.3. Tax payers with abnormal growth in the Turnover in EWBs ........................................ 25

4.2.4. Tax payers with multiple HSN chapters in EWBs ....................................................... 26

4.2.5. Taxpayers with many Cancellations of EWBs ............................................................ 27

4.2.6. Taxpayers with many Extensions of EWBs ............................................................... 27

4.2.7. Taxpayers with EWBs of Non-sale Outward supply.................................................... 28

4.2.8. Taxpayers with Rejected EWBs .............................................................................. 28

4.2.9. Taxpayers with EWBs having Bill to Ship to .............................................................. 29

4.2.10. Taxpayers with EWBs using multi vehicle option....................................................... 29

4.2.11. Taxpayers with more outward Supplies ................................................................... 30

4.2.12. Taxpayers with more inward Supplies ..................................................................... 30

4.3 Analytics Reports based on HSN.................................................................................... 31

4.3.1. HSN with many cancellations ................................................................................ 31

4.3.2. HSN with tax rates ............................................................................................... 32

4.4 Analytics Reports based on Vehicle................................................................................ 32

4.4.1. Vehicles updated for ODC EWBs ............................................................................ 33

4.4.2. Vehicle updated with multiple EWBs in one hour but not CEWB ................................. 33

4.4.3. Vehicle penalized multiple times............................................................................ 34

4.4.4. Vehicles recorded as ‘No EWB’ .............................................................................. 34

4.5 Analytics Reports based on Transporter. ........................................................................ 35

4.5.1. Transporters with Cancellations of EWBs................................................................ 35
4.5.2. Transporters with Extensions of EWBs ................................................................... 36

4.5.3. Transporters with Rejected EWBs .......................................................................... 36

4.5.4. Transporters with EWBs using Multi vehicle option .................................................. 37

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1. Introduction

E-Way Bill Analytics is an online system for processing backend data related to the e-W a y Bi l l s ystem. Thi s
system provides a platform to users for fetching the e-Way Bill related data of the respective sta tes a nd the
tax payers from e-Way Bill common portal and perform data analysis on the specific data sets. E-Way Bill
Analytics module is designed, developed and implemented by National Informatics Centre (NIC), Bangalore in
Karnataka state. It applies statistical techniques to systematically organize the EWB da ta of ta x pa yer s a nd
discover useful information for the state GST officers in the form of analytic reports so that they can evaluate
and interpret the information to draw evidence based conclusions and take appropriate actions accord ingly.

Figure 1

1.1 Purpose
Analytics has reports that indicate possible misuse and tax evasion incidences by the traders. The reports a r e
based on various e-way bills. Officers can view and study all probable cases of tax evasion by the ta x pa yer s .
Analytic reports enable the officer to uncover tax evasion trends that are otherwise very difficult to detect.
Complex EWB data is simplified and is available in various structured reports allowing the officer s to vi ew i t
with a different perspective and also reveal concealed data.

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1.2 Features

Figure 1.2a

EWB Analytic reports transform the raw EWB data into meaningful and value added reports for officers as
illustrated in Figure 1.2b.

Figure 1.2b

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2. Summary Reports

Access to Summary Reports rely on the division and designation of the officers.

2.1 EWB-03
This report allows the state officer to view the list of EWB-03 details filled by the vigilance officers posted
under his/her area. Figure 2.1 shows an example of an inspection or detention report of vehicles with
discrepancy in the consignment.

Figure 2.1

The state officer can fix the range of acknowledgement of the report using the From Date and To Date
option. The Select Officer option allows to select the name of any particular officer. It also provides the
option of generating reports for all the officers who have updated EWB-03 within the chosen period.
This report has 4 columns Officer Name, Number of Part-A Updated, Number of Part-B Updated and
Pending Part-B Updation. Further, the state officer can click on any officer’s name in the report to view
details (Refer Figure 2.1), which include the Verified Date, Acknowledgement Number and Status.

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2.2 Simple Verification
This report helps the state officer to identify the verified e-Way bills during vigilance. The report can be
sorted both date wise and officer name wise.

Figure 2.2a
On selection of Date wise option, the report appears as shown in the Figure-2.2a.
Report shows Verified Date that is the date on which verification was conducted. Total tab shows the sum of
verifications done on the specific date. Accepted tab includes the number of e-way bills which were accepted
by the vigilance officer and Rejected tab shows the number of e-way bills rejected by the officer during
verification.1

Figure 2.2b
On selection of Officer Wise tab, the report appears as shown above in the figure-2.2b. The state officer must
select From Date and To Date relevant to which the list of officers will be displayed who conducted
verifications in the selected duration. This report shows complete details of total EWBs verified by each
officer along with the number of accepted and rejected bills. In case more information is required per ti nent
to any particular field officer in the report, the state officer can click on the name of the field officer to view a
detailed report as shown below in Figure-2.2c. (Refer -> 1).

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 Figure 2.2c
On clicking the Verified Date tab, a list of EWB numbers is displayed as shown in figure-2.2c. It shows the
place where the verification was done, followed by verification status, verification date and time and r ea s on
behind the status of EWB. The state officer may click on any EWB number to get complete details of the
same.

2.3 Outward Supplies

This report enables the field level (ward/circle/range) officer to view the list of GSTINs with outward supplies
under his jurisdiction for the s elected division and office. Thi s report can be used to shortlist tax pa yer s who
are non-filers, but still generate e-way bills.

Figure 2.3
The report as shown in Figure 2.3 is split into 11 columns. It displays the Serial number fol l owed by GSTIN ,
which is a unique alphanumeric Id provided to GST registered dealers/business, Trade Name repr es ents the
registered name under the mentioned GSTIN, Category shows whether the movement of goods is inter-state,
intra-state or exports, Number of EWBs shows count of EWBs which were generated by the GSTIN for the
selected month. Total Assessable value is the total value (more than 10 lakhs for the month) SGST ,CGST

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,IGST ,CESS are the values entered by the trade name in reference to the total invoice and Total Invoice
Value is the total cost of the goods being moved. 2

2.4 Inward Supplies

This report enables the field level (ward/circle/range) officer to view the list of GSTINs with inward
supplies under his/her jurisdiction for the selected division and office.

Figure 2.4
This report is split into 11 columns. The report is similar to the outward supplies report (Refer -> 2) except for
the Category, which shows whether the goods movement is inter-state, intra-state or imports.

2.5 Officer Performance Report

This is a monthly report available to the state officers which enables them to have an overall as ses sment
on the performance of vigilance officers of specific divisions based on number of verifications and
inspections done as well as the tax and pena lty collected by them.

Figure 2.5a
The report is split into 8 columns (Figure2.5a). The first column shows the name of Division. The second
column i.e. No. of officers, shows the strength of officers in the division. No. of verifications is the count of
verifications done by all the officers in a particular division. Details of EWB-03 are categorized into 3 columns,
Part-A entered shows the number of EWB-03 where Part-A is correctly entered, Part-B entered displays the
number of EWB-03 with Part-B is correctly updated and Total Part-B pending inclusive of previous months i s
the number of pending PART-B data. Total Tax Paid is the composite amount of tax collected by the division
and Total Penalty Paid is the total penalty collected by the division for the selected month.

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 Figure 2.5b
In case the state officer desires to view how an individual officer is performing in each divis ion he/s he ma y
click on the Division name to generate a new report with complete details of officers as shown in Figure 2.5b.
This report helps analyze the officer’s performance for a particular month.

2.6 Registered/Unregistered Taxpayers List

This report has details of taxpayers/transporters registered on the EWB portal and also the details of
unregistered taxpayers. The officer can view the list generated based on division and office.

Figure 2.6

To generate this report one must select the type of Taxpayer, Division and Office.
The report as shown above in Figure 2.6 has 5 columns. It displays the GSTIN/Trans ID which is a unique
alphanumeric Id provided to GST registered dealer/business/transporter, Legal Name is the registered na me
under the mentioned GSTIN, Address, Mobile and E-Mail. The details are pulled from the GST and e-way bill
portal. Similar reports can be generated for registered, unregistered and GSTIN registered transporters.

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3. Intelligence Reports

Some intelligence reports are made available to the state officers of the enforcement/ intelligence/
vigilance divisions to monitor and track movement of the consignments during current date and time.
These reports provide real time data for selected parameters. Based on these reports, the state officer of
the enforcement/intelligence/vigilance division can plan to deploy his/her mobile squad at strategic
locations to detect tax evasion during movement of goods.

3.1 Inter State

This report enables the officer to have a clear perspective of the outward and inward movement of goods
between two states. It is a detailed report which contains the consignor, consignee, commodities, vehicle
number, etc. of the e-way bills for the chosen date and time. Using this report, the state officer can
investigate whether the EWB is misused.

Figure 3.1
In this report, after selecting a type of movement i.e. Outward or Inward, the officer needs to enter From and
To Date and From and To State. Further, he has to click on Go, to generate the Inter-State report as shown in
Figure 3.1. EWB system also provides the facility to export the generated report in Excel and PDF format. In
case of Outward movement, From State field will be auto populated by the system. Similarly, in case of
Inward movement To State field will be auto populated by the system.

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The report has 12 columns. It displays Serial number, From GSTIN & Name, which displays the GSTIN and
trade name of the taxpayer from whom the goods will be moved, To GSTIN & Name displays the GSTIN and
trade name of the taxpayer to whom the goods will be delivered, From Place & PIN shows the name and PIN
of the source in the selected state, To Place & PIN shows the name and PIN of the destination in the other
state, EWB No & Dt. EWB number and its date of generation, Doc .No. & Dt. shows the document/invoice
number and the date, Assessable Value is the actual value of the goods, Total Invoice Value is the total cost
of the goods being moved in addition to the taxes , Tax Value is the taxable amount applicable on the
assessable value, HSN is the universal code provided to the products , HSN Description includes the details of
the products that fall under the HSN, Latest Vehicle No. shows the registered number of the vehicle.3

3.2 Intra State

This report helps the officer to view the outward and inward movement of goods within the state. It is a
detailed report which contains the consignor, consignee, commodities, vehicle number, etc. of the e-wa y
bills.

Figure 3.2

Officers can generate the Intra-State reports by entering From and To Date as shown in Figure 3.2 and
clicking Go option. State field will be auto populated by the system. The report has 12 columns similar to
inter-state report (Refer-> 3 ) but the From and To Place & PIN are within the same state.

3.3 HSN
This report allows the state officer to scrutinize interstate outward and inward movement of goods for
particular HSN chapter. It provides details of assessable value of the goods, HSN code entered by the ta x
payer, the vehicle number etc. State officer can terminate or cease a vehicle to probe an investigation if in
doubt.

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 Figure 3.3

This option is provided to state officers for generating HSN based reports of ‘Products’. Here, after selecting a
type of movement i.e. Outward or Inward, one needs to enter From and To Date and From and To State.
After this the state officer has to select the HSN Chapter from the options given in the dropdown and has to
click on Go for generating the HSN based report as shown in figure 3.3. In case of Outward movement From
State field will be auto populated by the system. Similarly, in case of Inward movement To State field wi l l be
auto populated by the system. The report has 12 columns similar to inter-state report (Refer-> 3 ).

3.4 Transporter ID
This report allows the officer to view the number of e-way bills generated by any selected transporter
between the chosen dates. The officer can also track the vehicles and parties involved in the movement of
these goods by the selected transporter.

Figure 3.4
Using this option, State officers can generate the Transporter ID ba sed movement reports by entering From
and To Date along with Transporter ID as shown in figure 3.4 and clicking Go option. This report has 12
columns similar to inter-state report (Refer-> 3 ).

3.5 Vehicle Number

This report helps to identify the movement of goods for selected dates and vehicle number.

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 Figure 3.5
EWB system provides a provision for s tate officers to generate report for a particular vehicle based on the
Vehicle Number. He/she has to select a type of movement i.e. Outward or Inward and enter From and To
Date and From and To State. A report can thus be generated for any particular Vehicle after entering its
Vehicle Number and clicking on Go option as shown in Figure 3.5. The report has 12 columns similar to inter -
state report (Refer-> 3 ).

3.6 Rejected EWB

This report displays the list of rejected EWBs within a particular duration. The officer can examine the goods
and parties for further analysis.

Figure 3.6
In this option State officers can generate the report for rejected EWBs based on the selected movement type
and date range. Generated reports can be exported in Excel and PDF format based on user ’s requirement.
The report as shown in Figure 3.6, has 12 columns similar to the inter-state report (Refer-> 3 ).

3.7 Cancelled EWB

This report presents the list of cancelled EWBs within a particular duration. The officer can examine the
goods and parties involved and also investigate further if needed.

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 Figure 3.7
State officers can generate the report for cancelled EWBs based on the selected movement type and Date
range. Generated reports can be exported in Excel and PDF format based on the officer’s requirement. The
report (Figure 3.7) has 12 columns, similar to inter-state report (Refer-> 3 ).

3.8 Tax Evasion Prone Commodity

This report allows the officer to see the EWBs of tax evasion prone commodities for the chosen date range.
Based on this report, the officer can plan his further actions.

Figure 3.8
This report (Figure 3.8) has 12 column. It displays Serial number followed by EWB No. & Dt. whi c h di s pla ys
EWB number and its date of generation, Doc .No. & Dt. shows the Document/invoice number and the date,
Supplier GSTIN & Name displays the GSTIN and trade name of the taxpayer from whom the goods will be
moved, Supplier Place & PIN has the name and PIN of the source, Buyer GSTIN & Name shows the GSTIN and
trade name of the taxpayer to whom the goods will be delivered, Buyer Place & PIN shows the name and PI N
of the destination, Assessable Value is the actual value of the goods , Total Invoice Value is the total cost of
the goods being moved in addition to the taxes , Tax Value is the taxable amount applicable on the assessable
value, HSN code is the universal code provided to the products , HSN Description includes the details of all
products that fall under the HSN and Latest Vehicle Number is the registered number of the vehicle.

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3.9 Watch List Reports
Watch list reports are created by officers to observe a certain range of vehicles/taxpayers/transporters
who have sudden increase in their turnover and transporters carrying goods with wrongly enter ed HSNs ,
which are repeatedly used after immediate cancellation of EWB etc.
These reports include list of tax payers or transporters or vehicles, created by the nodal offi cer of the
states, to track movement of the goods. Each report also depicts the e-way bills generated by such
individuals. Based on these reports, the officer can plan his further actions.
The Watch list reports are categorized into three types, namely:
 On Taxpayers
 On Transporters
 On Vehicles.
Watch List on Taxpayers.

Figure 3.9a
The report (Figure3.9a) has 4 columns. It displays Serial number followed by GSTIN, which is a unique
alphanumeric Id provided to GST registered dealers/business, Trade Name represents the registered name
under the mentioned GSTIN, and Number of EWBs (descending order) is the total number of EWBs for the
referred GSTIN.

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Watch List on Transporters

Figure 3.9b
The report (Figure3.9b) has 4 columns. It displays Serial number followed by Trans ID, which is the ID
generated and used by transporters, Trade Name represents the registered name under the mentioned
GSTIN, and Number of EWBs (descending order) is the total number of EWBs for the referred Trans ID.

Watch List on Vehicles

Figure 3.9c
The report (Figure 3.9c) has 4 columns. It displays Serial number followed by Vehicle Number which shows
the registered number of the vehicle and Number of EWBs (descending order) is the total number of EWBs
generated using the same vehicle number.

Note:
The state officer can click on the No. of EWBs on any of the above reports to get detailed view of each EWB
generated under same trade name.

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4. Analytics

E-Way bill Analytics is majorly categorized into the following types:

1. Analytics Reports based on the E-waybill.
2. Analytics Reports based on Tax Payers.
3. Analytics Reports based on the HSN.
4. Analytics Reports based on the Vehicle.
5. Analytics Reports based on the Transporter.

Figure 4a

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 Figure 4b

The state officer can click on any of the above category (Refer Figure 4b ) to explore data and reports.

Figure 4c

The state officer is redirected to a new screen which has two divisions. The left division displays various types
of reports that fall under specific category, for example, E-Way bill as shown in Figure 4c. The r i ght di vi s ion
holds a form which allows the state officer to select the required state, month as well as number of r ec or ds
for which the report is to be generated for scrutiny.

As the selection in the above mentioned fields is made then clicking on Go, will simply generate the
report as shown in Figure 4d.

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 Figure 4d

Note:
 The assessable value considered in these reports is greater than 10 lakhs other than distinctly
mentioned.
 All the reports can be printed and exported into excel format.
 The reports are displayed based on the descending order of the Number of EWBs.
 To get more details on any report the user can click on the EWB in the relevant report (Refer
Figure 4e.

Figure 4e

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4.1 Analytics Reports based on the e-way bill.
To view the reports based on the e-way bills, the state officer must go to the menu and click on Analytics and
thereafter choose On E-Way Bills as shown below.

Analytics On E-Way Bills

Figure 4.1

As shown in Figure 4.1 the E-way bill records in general can be studied under 7 types of reports which is
explained below in detail.
The reports display the Serial number followed by GSTIN, which is a unique alphanumeric Id provided to GST
registered dealer/business, Trade Name represents the registered name under the mentioned GSTIN, State
Office Code is the code of the state office where the trade name is regi stered, Number of EWBs involved
(descending order) is the total number of EWBs for the referred GSTIN, Assessable value involved is the total
value (in lakhs) of all the EWBs generated by the trade name for the chosen month.4

4.1.1. Multiple EWBs with same invoice no .

The e-way bills, generated by the tax payer (consignee/transporter) with same invoice number multiple
times, are listed in this report. It helps the officer to identify the probable tax payers, who may be recycling
one invoice document with multiple e-way bills for multiple movements of goods and hence, evade tax.

Figure 4.1.1

The report (Refer Figure 4.1.1) is split into 7 columns (Refer-> 4). It displays the Serial number, GSTIN, Trade
Name, State Office Code, Number of Duplicate cases which present the number of different invoices
Number of EWB involved shows the total number of EWBs generated by duplicating the invoices followed by

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Assessable value involved. For more details, the state officer can click on the Number of EWBs involved for
any given GSTIN to view Invoice or the Document number and other related information of the E-way Bill.

4.1.2. EWBs cancelled for distance 100 KMs after 2 hours of generation
This report will give the list of taxpayers who have generated the EWBs with 100kms as distance but
cancelled it after 2 hours. The officer can use this report to investigate whether the tax payer is using the rule
to his advantage by moving the consignment within 2 hours and later cancelling it. Further analysis and
investigation may help identify the probable tax evaders using this modus operandi.

Figure 4.1.2

The report (Figure 4.1.2) is split into 6 columns (Refer-> 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Number of EWB involved which shows the total number of EWBs cancelled after 2 hours
of generation for a particular GSTIN chosen in a month, followed by Assessable value involved. For more
details, the state officer can also click on the Number of EWBs involved for any given GSTIN to view the
Actual distance covered, Cancel date, Cancel reason, Cancel remarks and other related information of the E-
way Bills.

4.1.3. EWBs cancelled for distance 200 KMs after 4 hours of generation
This report will give the list of taxpayers who have generated the EWBs from 100- 200 km but cancelled it
after 4 hours. Similar to above report, the officer can investigate and take appropriate action.

Figure 4.1.3

The report (Figure 4.1.3) is split into 6 columns (Refer-> 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code , Number of EWBs involved which shows the total number of EWBs cancelled after 4 hour s
of generation for a particular GSTIN chosen for a month, followed by Assessable value involved. For more
details, the state officer can also click on the Number of EWBs involved for any given GSTIN to view the

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Actual distance covered, Cancel date, Cancel reason, Cancel remarks and other related information of the E-
way Bill.

4.1.4. EWBs cancelled during the last hour of cancellation time

This report helps the state officer to identify the tax payers, who are generating EWBs and moving the goods
to the destination within 24 hours and later cancelling that e-way bill in the last hour. Based on this, the
officer can further investigate to detect tax evasion.

Figure 4.1.4

The report (Figure 4.1.4) is split into 6 columns (Refer-> 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Number of EWBs involved which shows the total number of EWBs cancelled in the last
hour for a particular GSTIN chosen for a month, followed by Assessable value involved. For more details the
state officer can also click on the Number of EWBs involved for any given GSTIN to view the Actual distance
covered, Cancel date, Cancel reason, Cancel remarks and other related information of the E-way Bill.

4.1.5. EWBs updated with Part-B after verification

The report will display a list of EWBs which have PART-B updated with new vehicle number after the
verification by officer in the transit. This list can be used to see whether the e-way bills are being recyc l ed to
move the goods multiple times within the validity period in multiple vehicles. The state officer can further
investigate as to when and where it has been checked and location from where the movement was started
by the new vehicle.

Figure 4.1.5

The report (Figure 4.1.5) is split into 6 columns (Refer-> 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Number of EWBs involved which shows the total number of EWBs updated with Part-B

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after verification for the referred GSTIN in the chosen month, followed by Assessable value involved. For
more details user can also click on the Number of EWBs involved for any given GSTIN to view the E-way Bill
details. The user may further click on the EWB number to check all the verifications and the Part-B details
updated till date.

4.1.6. EWBs with same PIN code as source and destination but distance is more than 100 KMs
The report provides a list of EWBs with source and destination having the same PIN code but th e distance
entered between these locations is more than 100kms. This report will help to identify the EWBs whi c h ma y
have been recycled to evade tax, by gaining more validity period.

Figure 4.1.6

The report (Figure 4.1.6) is split into 6 columns (Refer-> 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Number of EWBs involved which shows the total number of EWBs which display same PI N
code for the source and the destination but the dista nce between the two is more than 100kms , followed by
Assessable value involved. For more details, the state officer can click on the Number of EWBs involved for
any given GSTIN to view the Actual distance covered, Cancel date, Cancel reason, Cancel remarks and other
related information of the E-way Bill.

4.1.7. EWBs Generated by citizens

The report shows the list of EWBs generated by citizens. State officer can use this report to find out the type
of users who are using it and commodities that are being moved. This report will show high value e-way bills.

Figure 4.1.7

The report (Figure 4.1.7) has 6 columns (Refer -> 4). It displays the Serial number followed by GSTIN, which is
generated by the GST portal for the registered citizens, Trade Name, State Office Code followed by Number
of EWBs involved which shows the total number of EWBs generated by the citizens for the chosen period.

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Assessable value involved is the total value (in lakhs) of all the EWBs genera ted by the trade name for the
chosen month.

4.2 Analytics Reports based on tax payers.

To generate reports based on tax payers, the user must go to the menu and click on Analytics and therea fter
choose On Tax payers as shown below.

Analytics On Tax Payers

Figure 4.2

It displays the Serial number followed by GSTIN which is a unique alphanumeric Id provided to GST registered
dealers/business, Trade Name represents the registered name under the mentioned GSTIN, State Office
Code is the code of the state office where the trade name is registered, Number of EWBs involved
(descending order) is the total number of EWBs for the referred GSTIN, Assessable value involved is the total
value (in lakhs) of all the EWBs generated by the trade name for the chosen mon th. For more details state
officer can click on the Number of EWBs for any given GSTIN to view the related information of the E-way
Bill.5

4.2.1. Newly registered tax payers with high Turnover in EWBs

The report displays the list of tax payers who have s hown high turnover in EWBs during 2-3 months of
registration. The officer can check these tax payers for abnormal transactions or bill trading.

Figure 4.2.1

The report (Figure 4.2.1) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office, Registered Date displays date on which the new tax payer was registered, Month & Year
followed by Number of EWBs which present the number of EWBs displaying high turnover under the trade
name. Assessable value is the total value (in lakhs) of all the EWBs generated by the trade name for the

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chosen month. Tax value is the amount taxable on the assessable value for the particular month levied on
the trade name.

4.2.2. Composition tax payers with high Turnover in EWBs

This report highlights the list of composition tax payers who have carried out higher turnover tr a ns a c tions
using EWBs. The officer can check the genuineness of EWBs, and whether the tax payers have to be cha nged
from composition to regular due to crossing of the limit of threshold.

Figure 4.2.2

The report (Figure 4.2.2) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code followed by Registered Date which displays date on which the new tax payer was
registered, Month & Year, Number of EWBs present the number of EWBs displaying high turnover under the
trade name. Assessable value involved is the total value (in lakhs) of all the EWBs generated by the trade
name for the chosen month. Tax value is the amount taxable on the assessable value for the particular
month levied on the trade name.

4.2.3. Tax payers with abnormal growth in the Turnover in EWBs

The report lists the tax payers with abnormal growth in the assessable value for the chosen month in
comparison to the average of previous months. Based on this report, the officer can further investigate the
reasons for such a growth in the turnover. Some reasons could be fra udulent dealings, bill trading, etc.

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 Figure 4.2.3

The report (Figure 4.2.3) is split into 11 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade
Name, State Office Code, Average number of EWBs of previous month followed by Average assessable
value of previous month which is the average of total value of the previous Month’s EWBs, Average tax of
previous month, Number of EWBs of current month is the total number of EWBs for the chosen month,
Assessable value of current month is the total value (more than 20 lakhs )of the goods referred to in the
EWBs for any chosen month, Tax of current month, Percentage growth in assessable value (Descending
order) is in comparison to the average assessable value of the previous month.

4.2.4. Tax payers with multiple HSN chapters in EWBs

The report shows the list of taxpayers, who have carried outward supplies with multiple HSN chapters in
EWBs. The officer can check the EWBs to find out the reasons for outward s upplies in multiple chapters of
HSN. There could be some reasons like bill trading, tax evasion, etc.

Figure 4.2.4

26
The report (Figure 4.2.4) is split into 7 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code followed by Number of EWBs which shows the count of EWBs that has distinct HSN
chapters. Assessable value involved is the total value (more than Rs.50k) of all the EWBs generated by the
trade name for the chosen month. Number of HSN Chapters is the set of HSN chapters repeated in the EWBs .

4.2.5. Taxpayers with many Cancellations of EWBs

The report highlights the list of taxpayers with more number of EWBs cancelled. The percentage of
cancellations helps the officer to find taxpayers with maximum number of cancellations which can be used to
compare with other months and investigate the reason for cancellations.

Figure 4.2.5

The report (Figure 4.2.5) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code followed by Total EWBs which shows the EWBs which were cancelled. Total Assessable
value is the total value (more than 20 lakhs for the cancellation exceeding 2 percent for the month) a nd 5 0 k
for individual EWBs of all the EWBs generated by the trade name for the chosen month. Number of EWBs
cancelled by the dealer. Assessable value of cancelled EWBs is the value of the goods mentioned in the
EWBs of the trade name for the sel ected month. Percentage of cancellation is the ratio of cancelled EWBs to
the total EWBs.

4.2.6. Taxpayers with many Extensions of EWBs

The report highlights the list of taxpayers with number of EWBs extended by them. The percentage of
extensions helps the officer to find the taxpayer with maximum number of extensions. Further, the officer
can find out the reasons for such repeated extensions of validity by the tax payers .

Figure 4.2.6

27
The report (Figure 4.2.6) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code followed by Total EWBs which shows the EWBs which are extended. Total Assessable
value is the total value (more than 10 lakhs for the month) and 50k for individual EWBs of all the EWBs
generated by the trade name for the chosen month. Number of EWBs extended by the dealer. Assessable
value of extensions is the value of the goods mentioned in the EWBs which have been extended for the
selected month. Percentage of extension is the ratio of extended EWBs to the total EWBs.

4.2.7. Taxpayers with EWBs of Non-sale Outward supply

The report displays the list of taxpayers with large number EWBs with non-sale outward supplies . The ‘non -
sale outward supplies’ types are job work, own use, fair/exhibitions, line sales, recipient not known, other s .
This report can be used further to investigate the reasons for such a large non-sale outward supplies.

Figure 4.2.7

The report (Figure 4.2.7) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Total EWBs followed by Total Assessable value which is the total value (more than 10
lakhs for the month) and 50k for individual EWBs of all the EWBs generated by the trade name for the chosen
month. Number of EWBs by the dealer. Assessable value and Percentage.

4.2.8. Taxpayers with Rejected EWBs

The report highlights the list of taxpayers with number of his/her EWBs rejected by the other party. The
officer can use this to investigate the reasons for rejections by other party.

Figure 4.2.8

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The report (Figure 4.2.8) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code, followed by Total EWBs which shows the EWBs which are rejected. Total Assessable value
is the total value (more than 10 lakhs for the month) and 50k for individual EWBs of all the EW Bs gener a ted
by the trade name for the chosen month. Number of EWBs with rejections by the consignee. Assessable
value of rejections is the value of the goods mentioned in the EWBs which have been rejected for the
selected month. Percentage is the ratio of rejected EWBs to the total EWBs.

4.2.9. Taxpayers with EWBs having Bill to Ship to

The report shows the list of tax payers with large number EWBs with transaction types of ‘Bill to -Ship to’.
These transactions involve 3 or 4 parties. The officer can use this report to investigate further.

Figure 4.2.9

The report (Figure 4.2.9) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade Name,
State Office Code, followed by Total EWBs which shows the EWBs generated by the bill to. Total Assessable
value is the total value (more than 10 lakhs for the month) and 50k for individual EWBs of all the EWBs
generated by the trade name for the chosen month. Number of EWBs with bill to ship to. Assessable value
of bill to ship to shows the value of the goods mentioned in the EWBs which are being moved from one place
to another but the billing is done by the third party for the selected month. Percentage is the ratio of
Number of bill to ship to EWBs to the total EWBs.

4.2.10. Taxpayers with EWBs using multi vehicle option

The report shows the list of taxpayers who have used multi -vehicle option in the EWBs. The officer can
further investigate these EWBs for reasons to use multi vehicle option.

Figure 4.2.10

29
The report (Figure 4.2.10) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade
Name, State Office Code, followed by Total EWBs which shows the EWBs that exhibit multivehicle option.
Total Assessable value is the total value (more than 50k) of all the EWBs generated by the trade name for the
chosen month for multi vehicle. Number of EWBs with multi vehicle presents the total number of EWBs
generated for multi vehicle. Assessable value of multi vehicle is the value of the goods mentioned in the
EWBs for multi vehicles for the selected month. Percentage is the ratio of number of EWBs with multi vehicle
to the total EWBs.

4.2.11. Taxpayers with more outward Supplies

The report shows the list of taxpayers who have very high turnover in outward supplies compared to their
turnover in inward supplies. This report helps to investigate further.

Figure 4.2.11

The report (Figure 4.2.11) is split into 9 columns (Refer-> 5). It displays the Serial number, GSTIN, Trade
Name, State Office Code, followed by No. of EWBs Outward which shows the amount of EWBs with more
outward supplies for the particular GSTIN. Assessable value outward is the total value (more than 2 0 l a khs )
of all the EWBs generated by the trade name for the chosen month for multi vehicle. Number of EWBs
inwards presents the total number of EWBs generated for multi vehicle. Assessable value of inward supply is
the value of the goods mentioned in the EWBs for multi vehicles for the selected month and Percentage.

4.2.12. Taxpayers with more inward Supplies

The report shows the list of taxpayers who has high turnover inward supplies compared to their tur nover i n
outward supplies. This report helps to investigate further.

Figure 4.2.12

30
The report (Figure 4.2.12) is split into 9 columns (Refer- > 5). It displays the Serial number, GSTIN, Trade
Name, State Office Code, followed by No. of EWBs Outward which shows the amount of EWBs with more
outward supplies for the particular GSTIN. Assessable value outward is the total value (more than 2 0 l a khs )
of all the EWBs generated by the trade name for the chosen month for multi vehicle. Number of EWBs
inwards presents the total number of EWBs generated for multi vehicle. Assessable value of inward supply is
the value of the goods mentioned in the EWBs for multi vehicles for the selected month and Percentage.

4.3 Analytics Reports based on HSN

To generate reports based on HSN, the user must go to the menu and click on Analytics and thereafter
choose On HSN as shown below.

Analytics On HSN

Figure 4.3

To view each of the report, the officer has to select the state, month/year, HSN Chapters and the
records in the form. It displays the reports with Serial number, followed by HSN Code which is the 4 digit
code based on which the goods are classified for taxation purposes , HSN Description presents the deta i l s of
all the goods that come under the HSN Chapter, Assessable value is the total value (in lakhs) of all the EW Bs
generated by the trade name for the chosen month.6

4.3.1. HSN with many cancellations

The report displays the list of HSNs which have been involved in cancellation of EWBs many times. The
number of EWBs cancelled in such HSN is listed. The officer can investigate the reason of so many
cancellations for these HSN and investigate the reasons for the same.

Figure 4.3.1

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The report is split into 6 columns (Refer -> 6). It displays the Serial number followed by HSN Code which is the
4 digit code based on which the goods are classified for taxation purposes, HSN Description presents the
details of all the goods that come under the HSN Chapter , Number Of E-Waybill cancelled shows the total
EWBs cancelled which were generated with the same HSN Chapters, Assessable value is the total value (in
lakhs) of all the EWBs generated by the trade name for the chosen month, Tax Value is the taxable amount
applicable on the assessable value. For more details user can also click on the Number of EWBs cancelled for
other related information of the E-way Bills.

4.3.2. HSN with tax rates

The report displays the HSN wise different tax rates mentioned while generation of the e-way bills by tax
payers. The officer can use it to find out the payment of tax with incorrect tax rate by the tax payers.

Figure 4.3.2

The report is divided into 10 columns (Refer -> 6). It displays the Serial number, HSN Code, HSN Description
followed by Number of EWB which depicts the total EWBs with tax rates, Assessable value is the total value
(in lakhs) of all the EWBs generated by the trade name for the chosen month , Tax Rate is the ratio at which
the business/dealer is taxed, SGST Rate, CGST Rate, IGST Rate, CESS rate is entered by the tax payer.

4.4 Analytics Reports based on Vehicle.

To inspect reports based on Vehicle, the user must go to the menu and click on Analytics and thereafter
choose On Vehicle as shown below.

Analytics On Vehicle

Figure 4.4

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The reports display the Serial number followed by Vehicle Number which is the registered number of the
vehicle. It is generally displayed on the number plates provided by the Regional Transport Office(RTO) ,
Number of EWBs is the total number of EWBs for the referred GSTIN and Assessable value is the total value
(in lakhs) of all the EWBs generated by the trade name for the chosen month.7

4.4.1. Vehicles updated for ODC EWBs

The report displays the list of vehicles which have been used as the Over dimensional cargo while generati ng
the e-way bills. The officer can investigate to find out whether the commodities and quantity moved by thes e
vehicle really need ODC type of vehicle.

Figure 4.4.1

The report (Refer Figure 4.4.1) has 4 columns (Refer -> 7). It displays the Serial number followed by Vehicle
Number which is the number of the Over dimensional cargo, Number of EWBs and Assessable value.
For more details user can also click on the Number of EWBs for other related information of the E-way Bill.

4.4.2. Vehicle updated with multiple EWBs in one hour but not CEWB
The report displays the list of vehicle numbers used in multiple EWBs which were generated within one hour
time limit. The officer can use this to find out the reasons for the updating the one vehicle in multipl e e -wa y
bills within one hour.

Figure 4.4.2

33
The report (Refer Figure 4.4.2) has 4 columns (Refer -> 7). It displays the Serial number, Vehicle Number,
Number of EWBs and Assessable value. For more details user can also click on the Number of EWBs to view
the details EWBs generated within one hour for the same vehicle number.

4.4.3. Vehicle penalized multiple times

The report displays the list of vehicles which have been penalized multiple times. It shows the vehicle
number, number of penalties on that vehicle, the tax applicable and the penalty paid. The officer can use thi s
to watch these vehicle during road vigilance.

Figure 4.4.3

The report (Refer Figure 4.4.3) has 4 columns (Refer -> 7). It displays the Serial number, Vehicle Number
followed by Number of times penalized which unfolds the number of penalties imposed on the vehicle in the
given month, Tax displays the amount of taxable value applicable on the goods carried by the vehicle,
Penalty is the amount paid as retribution. For more details user can also click on the Number of times
penalized to view the EWB details associated to the vehicle number, Officer name by which the vehicle is
penalized, Date of Penalty, Remarks/Reason of penalty as stated by the officer

4.4.4. Vehicles recorded as ‘No EWB’

The report displays the list of vehicle which have moved without EWBs and caught by the officer. The offi c er
can watch these vehicles during road vigilance.

Figure 4.4.4

The report (Refer Figure 4.4.4) has 3 columns (Refer -> 7). It displays the Serial number, Vehicle Number
followed by Number of times NO EWB which reveals the number of times vehicle did movement without the

34
EWB. For more details user can also click on the Number of times NO EWB to view the EWB details
associated to the vehicle number, Officer Name displays the name of the officer who investigated, Da te a nd
time of Penalty, Place where the vehicle is detained, PIN code of the place, Remarks is filled by the offi c er to
submit the enquiry or reason of custody.

4.5 Analytics Reports based on Transporter.

To generate reports based on Transporter, the user must go to the menu and click on Analytics and
thereafter choose ‘On Transporter’ as shown below.

Analytics On Transporter

Figure 4.5

4.5.1. Transporters with Cancellations of EWBs

The report displays the list of GSTINs with relevant details along with the number of EWB cancelled. The
officer can view the percentage of cancelled EWBs, use the report to probe into the reason for repeated
cancellations and can click on the number of EWBs to view details of individual EWB details for any particular
transporter.

Figure 4.5.1

The report (Refer Figure 4.5.1) has 9 columns (Refer- > 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Total EWBs followed by Total Assessable value which is the total value (in lakhs) of all the
EWBs generated by the trade name for the chosen month. Number of EWBs cancelled unveils the number of
EWBs cancelled by the dealer. Assessable value of the cancelled EWBs is the total value of the goods

35
identified by the cancelled EWBs under the trade name for the month. Percentage of cancellation is the ratio
of Cancelled EWBs to the Total EWBs.

4.5.2. Transporters with Extensions of EWBs

The report displays the list of GSTINs with relevant details along with the number of EWB extended. The
officer can view the percentage of extended EWBs and click on the number of EWBs to view individual EWB
details for any particular transporter. The officer can probe i nto the matter to check if the transporters are
travelling to more than one destination using the same EWB by extending the date.

Figure 4.5.2

The report (Refer Figure 4.5.2.) has 9 columns (Refer- > 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Total EWBs followed by Total Assessable value which is the total value (in lakhs) of all the
EWBs generated by the trade name for the chosen month. Number of EWBs with extensions unveils the
number of EWBs extended by the dealer. Assessable value of extensions is the total value of the goods
shown in the extended EWBs under the trade name for the month. Percentage of extensions is the ratio of
Extended EWBs to the Total EWBs.

4.5.3. Transporters with Rejected EWBs

The report displays the list of GSTINs with relevant details along with the number of rejected EWB. The
officer can view the percentage of rejected EWBs and click on the number of EWBs to view individual EWB
details for any particular transporter. The officer can check why the transporter has repeated cancellation by
consignor or consignee.

Figure 4.5.3

The report (Refer Figure 4.5.3) has 9 columns (Refer- > 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code, Total EWBs followed by Total Assessable value which is the total value (in lakhs) of all the
EWBs generated by the trade name for the chosen month. Number of EWBs rejected unveils the number of

36
EWBs rejected by the consignee. Assessable value of rejected EWBs is the total value of the goods shown in
the rejected EWBs under the trade name for the month. Percentage of Rejections is the ratio of Rejected
EWBs to the Total EWBs. The officer can check the transporter has repeated cancellation by consignor.

4.5.4. Transporters with EWBs using Multi vehicle option

The report shows the list of transporters who have used multi vehicle option in the EWBs. The officer can
verify the EWBs with multi vehicle option and cros s check the EWBs for all the vehicles involved.

Figure 4.5.4

The report (Refer Figure 4.5.4.) has 9 columns (Refer- > 4). It displays the Serial number, GSTIN, Trade Name,
State Office Code followed by Total EWBs which is the number of EWBs generated by the trade name for the
period, Total Assessable value is the total value (in lakhs) of all the EWBs generated by the trade name for
the chosen month. Number of EWBs with Multi Vehicle unveils the number of EWBs generated for multi
vehicle. Assessable value of Multi Vehicle is the total value of the goods shown in the EWBs using multi
vehicle option under the trade name for the month. Percentage of Multi Vehicle is the ratio of Multi vehicle
EWBs to the Total EWBs generated.

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