E-WAY Bill Notification
In pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. 1002/2017/20(120)/XXVII(8)/2017 dated 29 November, 2017 for general information.
Government of Uttarakhand
Dehradun :: dated:: 29 November, 2017
In exercise of the power conferred by section 68 of the Uttarakhand goods and Services Tax Act, 2017 (06 of 2017) read with rule 138 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017 and in supersession of the Notification No. 533/2017/9(120)/XXVII(8)/2017 dated 30th June, 2017, the Governor is pleased to allow to issue the following notification; namely –
1. Every registered person for movement of goods in relation to supply or for reason other than supply or inward supply for un-registered persons or due to inward supply from outside the state whose supply value exceeds fifty thousand rupees shall, before commencement of such movement, furnish information in Part A relating to the said goods electronically, in the format, i.e., ‘e-waybill’ in the common portal http://comtacappl.uk.gov.in/gstweb before the movement of goods containing the following particulars;
|A1||GSTIN of Recipient|
|A2||Place of Delivery|
|A3||Invoice or Challan Number|
|A4||Invoice and Challan Date|
|A5||Value of Goods|
|A7||Reason for Transportation|
|A8||Transport Document Number|
(1) HSN Code in column A6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the proceding financial year.
(2) Transport Document Number indicated Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
(3) Place of Delivery shall indicated the PIN code of place of delivery.
(4) Reason for Transportation shall be chosen from one of the following:
|2||Export or Import|
|4||SKD or CKD|
|5||Recipient not known|
|8||Exhibition of fair|
|9||For own use|
(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railway or by air or by vessel, the said person or the recipient may generate the e-waybill electronically on the common portal after furnishing vehicle number in PART-B of the said format of e-way bill;
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees;
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill on the common portal;
Provided also that where the goods are transported for a distance of less than ten kilometers within the State from the lace of business of the transporter for further transportation, the supplier or the transporter may at his option furnish the vehicle number as provided in PART-B.
Explanation 1 – where the goods supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known as at the time of commencement of the movement of goods.
Explanation 2 – The Information in PART A of e-way bill shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railway or by air or by vessel.
3. Upon generation of the e-way bil on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
4. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in the e-way bill;
Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
5. After e-way bill has been generated, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill may be generated by him on the said common portal prior to the movement of goods.
Consolidated E-Way Bill
|Number of E-Way Bills|
|E-Way Bill Number|
6. Where the consignor or the consignee has not generated e-way bill and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate e-way bill in the format as provided clause (1) on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill on the common portal prior to the movement of goods.
7. Registered supplier may may utilize the information furnished in Part A of e-way bill in the format as provided in clause (1) on the notified website to furnish detail in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in e-way bill, he shall be informed electronically, if the mobile number or the e-mail is available.
8. Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Center notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of the Uttarakhand Goods and Service Tax Act, 2017 (06 of 2017).
9. An e-way bill or a consolidated e-way bill generated under this notification shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
|Sr. no.||Distance||Validity period|
|1.||Upto 100 km||One day|
|2.||For every 100 km or part thereof thereafter||One additional day|
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein;
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of e-way bill.
Explanation – For the purposes of this notification, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty- four hours.
10. The details of e-way bill generated under this notification shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
11. Where the recipient referred to clause (10) above does not communicate his acceptance or rejection within seventy two hours of the details being made available to his on the common portal, it shall be deemed that he has accepted the said details.
12. The e-way bill generated under this notification or under rule 138 of the Goods and Service Tax Rules of any State shall be valid in every state and Union territory.
13. Notwithstanding anything contained in this rule, on e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.
14. The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be.
15. Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed:
(a) Every such person shall login the common portal http://comtaxappl.uk.gov.in/gstweb and create the username and password by authenticating by one time password (OTP).
(b) The registered person should keep the password in proper custody . The registered person are advised to change the password at ragular intervals.
(c) The registered person may create sub-users if required
16. Instance of non-compliance of this notification of furnishing incorrect or incomplete information invite detention or seizure and penalty under section 129 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017).
17. This Notification shall come into force with effect from the date notified by the Commissioner State Tax in this behalf.
(See clause 13)
|Sl. No.||Chapter or Heading or Sub-heading or Tariff Items||Description of Goods|
|1.||0101||Live asses, mules and hinnies|
|2.||0102||Live bovine animals|
|4.||0104||Live sheep and goats|
|5.||0105||Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, Turkeys and guinea fowls.|
|6.||0106||Other live animal such as Mammals, Birds, Insects|
|7.||0201||Meat of bovine animal, fresh and chilled.|
|8.||0202||Meat of bovine animals frozen [other than frozen and put up in unit container]|
|9.||0203||Meat of swine, fresh, chilled frozen [ other than frozen put up in unit container]|
|10.||0204||Meat of sheep or goats, fresh, chilled or frozen [ other than frozen put up in unit container]|
|11.||0205||Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [ other than frozen put up in unit container]|
|12.||0206||Edible offal of bovine animal, swine, sheep, goats, houses, asses, mules or hinnies, fresh chilled of frozen [ other than frozen put up in unit container]|
|13.||0207||Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [ other than frozen put up in unit container]|
Other meat and edible meat offal, fresh, chilled or frozen [ other than frozen put up in unit container]
|15.||0209||Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [ other than frozen put up in unit container]|
|16.||0209||Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [ other than frozen put up in unit container]|
There are also our partner websites :-
wealthmaxi.com :- which is for mutual funds, want to invest then come here our partner website to know where you should to be invest and know which fund will give you best returns.
totareview.com :- which is for best movie reviews, come here and watch with us , and see ratings of all movies
To view these sites Click on links are given below