E-way bills were brought in by GST to be implemented throughout India from the beginning of Financial Year 2018. E-way bills were launched as substitutes for the former way bills which were used as a permit for transportation of goods within a state and across it. However, its implementation was made gradual with different sets of states undertaking the system at different times. Uttar Pradesh was one of the first states to adopt the new law since the day of its launch. E-way bills replaced the Uttar Pradesh (UP) way bills which were being used earlier. E-way bill came in with a lot of confusion as it was seen as a huge transition made in the state’s transportation of consignments, as compared to what was being followed earlier.
In the pre-GST era, UP state government used the way bills under VAT system for intrastate and interstate goods transportation. The certificates of e-Sancharan were accepted under VAT in UP before e-way bills were introduced. Form 38 was to be submitted by registered dealers under VAT which had to be submitted to its Officer and whose copy had to be carried by the transporter along with a trip sheet for sale of goods across state borders. Similarly,unregistered purchasers had to obtain Form 39 from the Assistant Commissioner and all signed copies had to be submitted to sellers for sale of goods across state borders. No form submission was required for consignment transportation within UP.
The e-Sancharan system was reformed right before the launch of e-way bills, under which these documents had to be prepared and kept by the logistics industry in UP:
An e-way bill needs to be generated whenever a consignment worth of Rs. 50,000 or more is being transported within the state borders or without. Businesses which belong to the logistics industry need to generate a new e-way bill before shipping any consignment. These e-way bills will reduce the time usually taken at checkpoints for checking of the transit forms with the system entry. It has made it more digital and less time-consuming for transporters.
One needs to be registered with GST to be able to generate e-way bills. The GSTIN can be entered and e-way bill can be generated. However, e-way bills only apply to goods which are taxable under GST and are being transported from one place to another. Once registered, it is important to know how an e-way bill can be generated.
E-way bills can be generated online through its portal. To generate an e-way bill, you can follow the following steps:
It is mandatory to always keep a digital or hard copy of the e-way bill with you while transporting goods.
There are several software applications which help in generating e-way bills under GST. All you have to do is get a GSP approved software application for e-way bills and enter your details into it. Your e-way bill forms will be auto-filled and the GST rates will be calculated automatically. You will have to generate a new e-way bill with different information regarding the consignment only. Plus, all your records will be managed and maintained by the software to help you with GST Compliance. For a lot of people who aren’t very efficient with technology, these applications act as a support mechanism and save ample time that would otherwise be gone into form filling. Thus, e-way bill came with a mini-revolution in the state of Uttar Pradesh, and the citizens are eventually getting the hang of it for good.