UP E-Way Bill Analysis
(Before proceeding further please read the disclaimer at the bottom of this write up)
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 publictransport 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.)
With
Warm Regards,
FCA.
Puneet Goyal
Managing
Partner
SRPG
& Company
Mobile: 9211274295, 9711988362