UTTAR PRADESH- IMPOSITION OF E-WAY BILLS
As we know that GST is talk of the town these days, Government of India notified it w.e.f. 1st July, 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
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