Comprehensive Guide to GST E-Way Bills in Telangana

The Telangana government has consistently enhanced its information technology infrastructure, introducing numerous reforms since its establishment in June 2014. To maintain effective governance and compliance, a provisional waybill system was implemented in Telangana during the initial GST period, preceding the nationwide e-way bill system.

Recent Updates on E-Way Bills

• August 29, 2021: Taxpayers were exempt from e-way bill blocking for non-filing of GSTR-1 or GSTR-3B between May 1, 2021, and August 18, 2021. This applied to non-filing over two months (monthly filers) or one quarter (QRMP taxpayers) for the March 2021 to May 2021 period.
• August 4, 2021: The blocking of e-way bills for GSTR-3B non-filing recommenced on August 15, 2021.
• June 1, 2021: The e-way bill portal clarified that a suspended GSTIN cannot create an e-way bill, although it can still receive one as a recipient or transporter. Additionally, the 'Ship' transport mode was updated to 'Ship/Road cum Ship,' allowing users to input a vehicle number for initial road transport and a bill of lading for subsequent ship movement. This change facilitates ODC benefits for ship transport and vehicle detail updates for road legs.
• May 18, 2021: The Central Board of Indirect Taxes and Customs (CBIC), via Notification 15/2021-Central Tax, announced that e-way bill generation blocking now exclusively targets the defaulting supplier's GSTIN, not the recipient's or transporter's GSTIN.

Historical Context: Waybills in Telangana During the VAT Period

Telangana's government has continually improved its IT infrastructure, evidenced by the transition from manual to automated waybills in the region since December 2015. Waybills were a requirement even before the Goods and Services Tax (GST) era. The state utilized both VAT Waybills and CST Waybills. Dealers transporting goods by vehicle within Telangana were mandated to carry printed Waybills in Form X (also known as Form 600), issued by the State Government or Commissioner, in both original and duplicate copies. The original had to be submitted to the officer at the first checkpost encountered. For goods entering Telangana from another state, Waybills generated in the origin state were accepted, along with the tax invoice or other valid documentation. Starting December 1, 2015, all dealers in Hyderabad, Secunderabad, and the R.R. District were required to use electronically generated e-way bills instead of manual ones. Manufacturers transporting goods could use their gate-cum-invoice as a valid document in place of a Waybill, provided it clearly stated the Taxpayer Identification Number (TIN).

Is an E-Way Bill Necessary for Goods Movement in Telangana?

Indeed, e-way bills must be generated and utilized for goods movement within Telangana. For intra-state goods transportation, the commercial tax department provides its official state portal for e-way bill generation, effective since February 10, 2018. This system remains in effect until the state announces the date for migrating intra-state e-way bill generation to the common NIC portal. For inter-state goods movement, users were required to begin using the common NIC e-way bill portal from April 1, 2018.

Intra-state E-Way Bill Procedures and Regulations in Telangana

The regulations governing intra-state goods movement on Telangana's e-way bill portal largely mirror the Central Goods and Services Tax (CGST) rules.

When to Generate E-Way Bills

An e-way bill must be generated and accompany goods transported within Telangana if their value exceeds Rs. 50,000.

Who Must Generate E-Way Bills

E-way bills must be generated by a registered supplier or recipient in Telangana. If the supplier is unregistered but the recipient is registered, the recipient is responsible for generating the e-way bill.

Generation Procedure

Registered persons must first register on www.tgct.gov.in/gstwaybill if they haven't already. After registration, users can log in to the site to generate the e-way bill. The generated bill should be printed in triplicate. The original and duplicate copies, duly signed by the person or their authorized agent, must be given to the vehicle's owner or person in charge. The original copy must be submitted to the officer conducting the first verification or inspection of the goods in transit within the state, while the duplicate remains with the person in charge of the vehicle.

Validity Period

The e-way bill's validity is determined by the distance of transportation, calculated from the time of generation:

• Less than 100 KMs: 2 days
• 101 KMs to 500 KMs: 3 days
• 1001 KMs to 2000 KMs: 10 days
• 2001 KMs and above: 12 days

Exemptions from E-Way Bill Generation

E-way bills are not required for the movement of:

1. Alcoholic liquor for human consumption
2. Petroleum crude
3. High-speed diesel oil (HSD)
4. Motor spirit (petrol)
5. Natural gas
6. Aviation turbine fuel

Important Notes

• If the vehicle number is unknown when goods are handed to a transporter, this can be stated on the Waybill form.
• For goods covered by a single invoice but transported in multiple vehicles, a separate ‘Way bill’ must be generated for each vehicle.

Registering on the Telangana Portal for Intra-state E-Way Bill Generation

Here are the steps to register for intra-state e-way bill generation on the Telangana portal:

1. Access Login Page: Begin by visiting https://www.tgct.gov.in/tgportal/ and clicking the “TGST Waybill Login” link found on the main page.
2. Initiate GSTIN Registration: On the login page, click the 'GSTIN Registration for Online eWaybill Services' hyperlink located at the bottom.
3. Navigate to E-Way Bill Registration: This will lead you to the e-way bill portal (which is often managed by NIC). Select the 'Registration' tab, then choose 'e-Way bill registration'.
4. Finalize Registration: Complete the required form by following the instructions in a detailed e-way bill registration guide. Your e-way bill registration will be successfully concluded after OTP verification.

Generating Intra-state E-Way Bills on the Telangana Portal

Follow these steps to generate intra-state e-way bills through the Telangana portal:

1. Access Dashboard: After successfully logging in to the Telangana portal, you will see the main dashboard.
2. Select Generation Option: Under the 'EWAYBILLS' menu, click on the ‘Generate Waybills’ option.
3. Input Details and Upload: Complete all mandatory fields presented on the screen. Download the provided Excel template, accurately fill in all transaction details, supplier/recipient information, and vehicle specifics, then upload the completed file.
4. Review and Submit: Carefully verify all entered information for accuracy before clicking ‘Submit’. Upon successful submission, your e-way bill will be generated in PDF format, ready for download and printing.

Registering and Generating E-Way Bills via the NIC Portal

For goods moving between states nationwide, e-way bills have been mandated for generation through the NIC portal since April 1, 2018. Suppliers in Telangana will also need to transition to using this portal for intra-state e-way bill generation once the State of Telangana issues a notification to that effect. The NIC portal can be utilized by various taxpayer categories, including:

• Registered Suppliers
• Registered/Unregistered Transporters
• Unregistered Suppliers

Registering on the e-way bill portal is a prerequisite for generating e-Way Bills. Comprehensive guidance on registering with the NIC portal for e-way bill generation is available in a dedicated registration guide.