A. Process of online registration for E-Way Bill and download of online E-Way Bill.
Particulars |
Registered person having GST No. |
Registered person having TIN but not having GST No. |
Unregistered Person |
Online Registration |
Not required to register if already having user ID and Password |
Not required to register if already having user ID and Password |
For registration PAN and Aadhaar will be provided and its signed copy would be uploaded and then other general information shall be provided. |
E- Way Bill-01 Download |
|
Do |
Do |
E- Way Bill-01 Bulk Purchase |
In case of one bill or bill of entry however goods transported in multiple vehicles. For each vehicle separate E-Way Bill shall be generated. |
Do |
Do |
One Vehicle and Multiple E Way Bill |
E Way Bill shall be filled in two parts. In first part detail of purchased goods shall be filled and interim number shall be generated and it may shared with transporter. When such goods shall be loaded in vehicle against all such interim number then E-Way Bill no shall be generated and downloaded. |
Do |
Do |
Full truck load or Not full truck load |
Do |
Do |
|
Change of Vehicle |
In such cases Recipient shall provide detail of new vehicle and along with general documents of goods, GR of old vehicle, vehicle change related documents, and reasonable cause documents shall be carried with new vehicle. |
Do |
Do |
Period of validity of E-Way Bill |
0-23 days depends on kms and mode of transport. |
Do |
Do |
Relaxation in Period of validity of E-Way Bill in certain cases |
Do |
Do |
|
Vehicle break down and change of vehicle |
Do |
Do |
|
Destination of goods is more than one. |
In such case separate E-Way Bills shall be generated for each destination of goods. |
Do |
Do |
One recipient or vehicle and different supplier |
Separate E-Way Bill. |
Do |
Do |
One supplier and multiple bill |
One E-Way Bill. |
Do |
Do |
Multiple Supplier |
Separate E-Way Bill. |
Do |
Do |
B. Type of E Way Bills
E-Way Bill-01 |
E-Way Bill-02 |
E-Way Bill-03 |
TDF-01 |
TDF-02 |
1. For incoming entry into state with more than Rs.5000/- value goods. 2. Upto Rs. 50,000 free if imported for personal use by personal vehicle or public transport with proper ID proof. 2. Recipient will generate token number and can be filled and downloaded by recipient, supplier or transporter. |
1. For sensitive goods like Cement, Mentha oil, Supari, Iron and Steel, Cement, Edible Oil of more than 1 lakh value for inside movement within state & export from state. 2. Supplier shall generate taken no. and it seems that it can be filled and downloaded by recipient, supplier or transporter. 3. Supplier may add branches or depots |
1. For E-commerce Operators. 2. It shall be generated by e-commerce operator or their authorized transporter. |
1. At the time entry into state for transfer of goods through state. 2. Transporter or businessman shall generate and download TDF-01. |
On transit through state. Before exit from state. |
Disclaimer: The above write up has been compiled from various provisions of UP GST Act and notifications/circular/order issued there under. The compilation may not be entirely correct for reader to reader due to different interpretations by different readers. The readers are advised to take into the consideration the prevailing legal position before acting on any of the comments in this write up. Readers are also requested to convey the correct position as per their interpretation of the provisions of UPGST Act which shall be most welcome for correcting this write up.
The author can also be reached at capuneetgoyal.delhi@gmail.com