Andhra notifies E-way Rules - Goods upto Rs 50K Exempted from Permit
[Ref: Notification
No. G.O.MS.No. 309, Revenue (Commercial Taxes-II),
Dated 24th July, 2017]
Whereas,
Section 68 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16
of 2017) provides that the Government may require the person in charge of a
conveyance carrying any consignment of goods of value exceeding such amount as
may be specified to carry with him such documents and such devices as may be
prescribed;
And,
whereas, rule 138 of the Andhra Pradesh Goods and Services Tax Rules, 2017,
stipulates that 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;
Now,
therefore, in exercise of the powers vested under Section 68 of the Andhra
Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act No. 16 of 2017),
read with Rule 138 of the Andhra Pradesh Goods and Services Tax Rules, 2017,
the Government of Andhra Pradesh hereby notifies the document known as
e-Waybill that is to be issued by the taxable person or any other person.
This
notification will come into force with immediate effect and will be in
operation till 30-09-2017.
(1) Every
registered person or unregistered person or a person liable to be registered
under the AP Goods and Services Tax Act - 2017 shall generate e-Waybill in Form
GST Waybill_1.
(2)
e-Waybill is required for the movement of goods which are not exempted under
the Act for all purposes i.e., coming into the State or going out of the State
or for the movement within the State, when the value of goods excluding tax
exceeds Fifty Thousand Rupees.
(3)
However, the issue of an e-Waybill shall not be necessary where a person, who
is not a taxpayer, transports his household goods or other articles for his own
use from one place to another.
(4)
Generation of e-Waybill shall be the responsibility of the person as specified
in the Table-1 below:
Table-1
|
Nature of the transaction |
Person to generate Form GST -e WaybilM |
|
(1) |
(2) |
|
Interstate |
(a) Supplier registered in AP. |
|
(b) Recipient is registered/ Un-registered in AP liable to be registered |
|
|
Intrastate |
(a) Supplier registered in AP. |
|
(b) If supplier is un- registered and recipient is registered
-recipient has to generate |
|
|
(c) If Supplier and recipients are un registered - un
registered supplier has to generate |
(5) The
person shall enter the details of such goods in the Waybill in Form GST eWaybilM with vehicle number in triplicate and issue the
original and duplicate thereof duly signed by him or his manager or agent to
the owner or the other person in charge of the goods vehicle. However, if the
vehicle number is not known and the goods are handed over to the Transporter
for Transport, the person can mention the same in the e-Waybill form. Further,
when goods covered by a single invoice are carried in more than one goods vehicle,
a separate 'e-Way bill' has to be generated for each vehicle.
(6) If the
transporter carries goods of single way bill without mentioning the vehicle
number by the persons mentioned in Table -1 or carries goods of more than one
e-Waybill he shall generate 'Transporter Declaration' Form which is a
consolidation of all the way bills carried by him before commencement of
transport of goods as per the details of forms GST e-Way bill_1 in duplicate.
(7) No
Transporter Declaration Form is required if the Transporter carries goods of a
single e-Waybill on which vehicle number is mentioned.
(8) In
case of transshipment of goods to some other vehicle because of breakdown of
vehicle Transhipment Declaration needs to be
generated. Transshipment Declaration shall be generated by the Transporter
himself. If the goods are transported by the person (as per Table 1) in this
own vehicle the person himself has to generate Transshipment Declaration. As
per Para (7) above exemption was given to the Transporter from generation of
Transporter Declaration. In case of Transshipment in such cases the Transporter
has to generate Transporter Declaration first and then generate Transshipment
Declaration.
(9) The
'Form GST e-Waybill_r and 'Transporter Declaration'
Form shall accompany the goods and shall be tendered by the person-in-charge of
the goods vehicle to the officer who checks the vehicle, where the goods
vehicle first checked in the State and after getting it verified and attested
by the officer, the original should be retained by the officer and the
duplicate shall be returned to the person submitting such Form GST e-WaybilM or Transporter declaration form and he shall carry
duplicate form along with goods vehicle.
(10) The
persons specified in Table-1 shall carry documents as per the provisions of AP
Goods and Services Taxes Act 2017, in addition to the e- Waybill.
(11)
e-Waybills generated only through APCT web portal
(www.ewavbill.apct.gov.in)under the
authority of the Chief Commissioner shall be valid.
(12) Form
GST-eWaybill_1 or Transporter Declaration Form can be cancelled
only within 24 hour of generation with valid reasons.
(13) In
order to ensure that there are no instances of misuse of the facility of
e-Waybill system, the following validity period is fixed based on the distance.
Period is to be calculated from the time of generation of the Form
GST-eWaybill_1 or Transporter Declaration Form or Transhipment
Declaration Form whichever is the latest:
(1) If the
distance from the origin of the goods to the destination is less than 100KMs,
Validity period is two(2) days from the day and time
of generation.
(2) If the
distance from the origin of the goods to the destination is between 101 Kms and 500 KMs, Validity period is three (3)days from the day and time of generation.
(3) If the
distance from the origin of the goods to the destination is between 501 KMs and
1000 Kms, Validity period is five (5) days from the
day and time of generation.
(4) If the
distance from the origin of the goods to the destination is between 1001 KMs
and 2000 Kms, Validity period is ten(10)
days from the day and time of generation.
(5) If the
distance from the origin of the goods to the destination is 2001 KMs and above,
Validity period is twelve (12) days from the day and time of generation.
(14) This
notification is not applicable for the dealers engaged in sale and purchase of
(1) Alcoholic liquor for human consumption (2) Petroleum crude (3) High speed
diesel oil (HSD) (4) Motor spirit (commonly known as petrol) (5) Natural gas
(6) Aviation turbine fuel and registered under AP VAT Act, 2005 and they will
continue to follow the procedures under the AP VAT Act, 2005 for generation of
e-Waybill.
Form GST e-Waybil_1
|
I |
(a) GST e-Waybill_1 Number: (b) Date and Time of Generation: (c) Vehicle Owner Mobile No: |
|
|
II |
Transaction & Vehicle details (a) Place from (b) Place To (c) (i) Is
the Vehicle number Known ? :Yes/No (ii) If Yes, ? Vehicle
number: (iii) Is Vehicle number not known and goods are being handed
over to the transporter: Yes/No (iv) If Yes, name of the Transporter: (d) Vehicle type (e) Nature of Transaction ( purpose) (f) LR Number (g) LR date (h) Within State or Inter state (i) Supplier or Recipient |
|
|
III |
Supplier Details |
|
|
IV |
Recipient Details |
|
|
V |
Document details (a) Document No (Tax Invoice/Bill of Supply/Delivery Challan) (b) Document Date (c) Rate of Tax (%) (d) Name or class of goods supplied (Commodity) (e) Units of Measurement (f) Quantity or weight (g) Taxable value (excluding Tax) (in. Rs) (h) IGST (i) CGST (j) SGST (k) Cess |
|
|
VI |
Name and Address of owner of the vehicle |
|
Declaration
I/We hereby declare that the
particulars furnished herein above are true and correct to the best of my
knowledge.
Signature
of Issuer Supplier/Recipient
Form
Transhipment Declaration
Transhipment Details
|
Transhipment Reference Number |
System generated |
|
Date and Time of generation |
System generated |
|
Are you a Transporter ? |
|
|
Reference Number of Way Bill/Transporter Declaration |
To be entered |
|
Date, Time & Place of breakdown/transhipment |
To be entered |
|
Name of the Transporter/Supplier/Recepient |
Auto populated |
|
Origin Place & State |
Auto populated |
|
Destination Place & State |
Auto populated |
|
Previous Vehicle No |
Auto populated |
|
New Vehicle Type |
To be entered |
|
New Vehicle Number |
To be entered |
GST e-Waybil_1 Details
|
S No |
e-Waybill_1 No |
|
(1) |
(2) |
|
|
Auto Populated |
|
|
Auto Populated |
|
|
Auto Populated |
|
|
Auto Populated |
Declaration
I/We hereby declare that the
particulars furnished herein above are true and correct to the best of my
knowledge.
Signature
of the Transporter
Form
Transporter Declaration
Transport
Details
|
Reference Number |
|
|
Generated Date and Time |
|
|
Name of the Transporter |
|
|
From State |
|
|
To State |
|
|
Vehicle Type |
|
|
Vehicle No |
|
GST e-Waybil_1 Details
|
S No |
e-Waybill_1 No |
|
(1) |
(2) |
|
|
|
|
|
|
|
|
|
|
|
|
Declaration
I/We hereby declare that the
particulars furnished herein above are true and correct to the best of my
knowledge.
Signature
of the Transporter