UTTAR PRADESH- IMPOSITION OF E-WAY BILLS

anujAs we know that GST is talk of the town these days, Government of India notified it w.e.f. 1stJuly, 2017 except 2 chapters (registration and Composite levy), which were notified earlier w.e.f. 22nd June, 2017. All the Acts and rules whether Central wise or State wise are notified. However rules for e-way bill are yet to be placed in Goods and Services Tax Rules, 2017 and only a rule i.e. rule 138 is the part of GST rules, which says-

“Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage”.

Uttar Pradesh by using the power as given in rule 138, notifies 5 e-way bills w.e.f. 16th August, 2017 {Vide Notification KA.NI.-1014/XI-9(52)/l7- U.P. GST Rules-2017-Order-(31)-2017 dated: July 21, 2017}:-

E-way bill-01:

In case of transportation of taxable goods valuing Rs. 5000 or more from a place outside Uttar Pradesh into the State

Exemption: If a person transports goods valuing less than Rs. 50,000 for his personal use as a personal  luggage by a personal vehicle or by any public passenger transport vehicle with  his personal identification documents, the form e-way bill-01 shall not  be required.

E-way bill-02:

In case of movement of following goods of more than Rs.1 lakh value for inside transportation within state and export from state-

(a) Mentha  Oil,  Menthol   and D. M.D.,

(b) Supari

(c) Iron and Steel,

(d) All types of edible oils and Vanaspathi ghee.

E-way bill-03:

In case of transportation of taxable goods by e-commerce operators or by their authorized transporters, courier agents or agents for delivery to a person within Uttar Pradesh

TDF-1:

In case of transportation of taxable goods valuing Rs. 5000 or more from a place outside Uttar Pradesh to a place outside the State.

TDF-2:

Transit storage within the State and on the exit of goods from the State.

*Applicable e-way bill shall be carried with the goods during the transportation or transit storage of the goods.

** Earlier effective date was 26th July, 2017 but due to receiving requests from businessmen who deal in fabric, it has been extended to 16th August, 2017. 

***Forms are available online and can be downloaded from http://comtax.up.nic.in

Disclaimer : This is an effort by Lexcomply.com to contribute towards improving compliance management regime. User is advised not to construe this service as legal opinion and is advisable to take a view of subject experts. 

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s