E-Way Bills under GST in Uttar Pradesh
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:
- Transit Declaration Form (TDF): This form was prescribed for transit of goods from other states to UP. Every heavy vehicle has to generate the form in TDF-1 while entering the state and in TDF-2 within 24 hours of leaving the state. TDF remains valid till four days after it is generated.
- Import Declaration Form (EWB-01): this form was prescribed for delivery of goods from other states to UP by heavy vehicles.
- Transport Memo (EWB-02): this form was prescribed for intrastate goods transportation and movement of consignments from UP to other states.
- Declaration Form (EWB-03): this form was prescribed for transportation of goods made by e-commerce retailers within the state.
E-Way Bill Requirement
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.
How to Generate E-Way Bills
E-way bills can be generated online through its portal. To generate an e-way bill, you can follow the following steps:
- Go to the e-way bill portal https://ewaybill.nic.in/
- Select ‘Registration’ on the Homepage
- Click on ‘E-Way Registration’
- Fill in your details and ‘Submit’
- You will be provided with your User ID with which you can log in to your account.
- Once you login, on the top left you will see ‘e-Waybill’. Select ‘Generate New’ from its dropdown menu.
- You will be asked to fill a form. Select ‘Outward’ if you are the supplier and ‘Inward’ if you are the receiver of the goods. Fill the form and the applicable tax rates.
- Enter the mode of transport and the distance to be covered. You may further enter transporter’s details or the vehicle’s details transporting the consignment.
- Click on ‘Submit’ and your 12-digit e-way bill will be generated.
- You can print the e-way bill whenever you want from the same dropdown menu by clicking on ‘Print EWB’ and entering your 12-digit e-way bill number.
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.