UP E-Way Bill Analysis

PUNEET GOYAL , Last updated: 26 July 2017  
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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

  1. Recipient shall fill detail of E way bill on online screen.
  2. After filling seller detail it will be saved.
  3. Then token no will be generated.
  4. Token no. may be shared with Seller or Transporter and they may be asked by Recipient to fill pending information.
  5. However responsibility shall be of Recipient for correctness of information.
  6. Then print E-way bill.
  7. It need not to be signed.
  8. Either copy of E way bill or its SMS need to kept with goods since entry into the state till goods reached at destination.

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

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PUNEET GOYAL
(CA)
Category GST   Report

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