Need E-way bill to enter Uttar Pradesh (UP) for goods over Rs.5000 – Deferred till 15th August - Latest
by Paras Mehra 12.7K
1.0 Introduction
Finally the UP government has taken up the first step which may cause serious damage to the whole GST structure and the scheme of one nation one tax. However, maybe to due to centre pressure, the implementation has been deferred till 15th August.
Earlier, the UP government in complete contrary to the GSTN council and the Finance Minister Arun Jaitley has released the E-way bill rules and has advised that no goods should enter UP without the proper e-way bill if the taxable value of goods exceeds Rs.5000/-.
Let us understand the complete circular and how and what to be done in case you are supplying goods in or through Uttar Pradesh (UP).
2.0 What is an E-way bill and Why this decision of UP may prove fatal for GST structure?
E-way bill is one of the modern ways of controlling illegal movement of goods and which mandates uploading of invoices before being removed from the premises. Earlier, the GSTN council has released the E-way bill rules and has proposed to mandate the E-way bill in case the value of goods is more than Rs.50,000/-.
To the contrary, the UP has set up his own rules for e-way bill and which are actually different from the draft rules which were released by the GSTN council. Now, this action of UP may also motivate other states to set up their own rules and ultimately fails the whole idea of GST.
3.0 Types of E-way bill and their applicability accordingly to types of transaction
There are basically three types of e-way bills and two types of TDF. Let us discuss each one by one:
- E-way Bill No.1: For any goods over and above the value of Rs.5000 shall only enter into the state of Uttar Pradesh on filing of E-way bill. The E-way bill can be filed by the recipient on the UP AVT website and the same can be downloaded by the transporter, supplier and the recipient.
- E-way Bill No.2: This bill shall be required in case where supplier is dealing in sensitive goods like cement, menthe oil, refind oil, supari, iron & steel etc for the invoice value exceeding Rs.100,000/-. This may also be generated online using previous ID and passwords.
- E-way bill No.3: This type of bill is required in case of ecommerce operators. Whenever a ecommerce operator supply goods into the territory of Uttar Pradesh, this E-way bill needs to be generated.
- TDF – 01: This type of bill is required when goods are passing through Uttar Pradesh. E.g. Goods are supplied to Bihar from Delhi via Uttar Pradesh. In that driver needs to carry TDF – 01 along with invoice and GR.
- TDF – 02: This shall be generated when vehicle which was entered the state of Uttar Pradesh with TDF – 01. This bill needs to be filed at time of exit from the state.
4.0 Conclusion
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