Understanding E-Way Bills for Goods Movement in Uttar Pradesh under GST
This article clarifies the e-way bill regulations in Uttar Pradesh, detailing the historical VAT system and the current GST regime. It explains the generation of Transit Declaration Forms (TDF-1 and TDF-2) for goods entering, exiting, or transiting the state. Additionally, it covers user and vehicle registration on the UP portal, guidelines for e-way bill generation, and important updates regarding compliance and implementation dates.
Many suppliers and transporters in Uttar Pradesh have encountered uncertainty regarding the necessity of generating and carrying e-way bills for goods movement both within and outside the state. The information below provides clarification on these requirements.
Latest Updates
August 29, 2021
Between May 1, 2021, and August 18, 2021, taxpayers were exempt from e-way bill blocking due to overdue GSTR-1 or GSTR-3B filings (covering March 2021 to May 2021, applicable to monthly filers with two or more pending months, and QRMP taxpayers with one or more pending quarters).
August 4, 2021
Starting August 15, 2021, the blocking of e-way bills for non-filing of GSTR-3B resumed.
June 1, 2021
- The e-way bill portal specified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN can receive a generated e-way bill when acting as a recipient or transporter.
- The transportation mode 'Ship' was updated to 'Ship/Road cum Ship', allowing users to enter a vehicle number for initial road movement and a bill of lading number and date for subsequent ship transport. This change facilitates ODC benefits for ship-based movement and allows for updating vehicle details when goods are transferred to road transport.
May 18, 2021
The CBIC, through Notification 15/2021-Central Tax, clarified that GSTIN blocking for e-way bill generation now applies only to the defaulting supplier's GSTIN, not to the defaulting recipient or transporter's GSTIN.
e-Sancharan: Form 38 and Form 39 in Uttar Pradesh During the VAT Period
During the Value Added Tax (VAT) era, a waybill system was in place in Uttar Pradesh to monitor the movement of goods entering the state from external locations.
For VAT-Registered Dealers:
VAT-registered dealers were required to submit Manual Form 38 (Form XXXVIII) as a declaration or certificate to their relevant VAT officer under UPVAT laws. A duplicate of this form, along with a trip sheet, had to be carried by the person in charge of any conveyance bringing goods into Uttar Pradesh from outside the state.
For Unregistered Purchasers:
Similarly, Manual Form 39 (Form XXXIX) under UPVAT laws was a declaration or certificate that unregistered purchasers in Uttar Pradesh had to obtain from the Assistant Commissioner. This signed form was then sent in original and duplicate copies to the seller, enabling the person transporting goods into or out of Uttar Pradesh to carry the necessary documentation. No specific form was mandated by the UP Commercial Tax Department for goods sold within the state.
Current E-Way Bill Requirements for Goods Movement in Uttar Pradesh
Yes, the revised e-Sancharan system remains active under the GST framework until the central government's e-way bill implementation begins on April 1, 2018, for inter-state movements. A separate date for intra-state movement within Uttar Pradesh is still to be announced by the state.
As the GST Council has not yet declared dates for intra-state e-way bill implementation, the Uttar Pradesh commercial tax department currently mandates one or more of the following documents or certificates:
- TDF (Transit Declaration Form - ePargaman prapatra): Required for goods from other states that pass through Uttar Pradesh in transit.
- E-Way Bill-01 (Import Declaration Form): Necessary for heavy vehicles transporting goods from other states into Uttar Pradesh for delivery.
- E-Way Bill-02 (Transport Memo): Used for the movement of goods from Uttar Pradesh to any other state, or for intra-state movement between two cities within Uttar Pradesh.
- E-Way Bill-03 (Declaration Form): For goods moved by e-commerce operators within Uttar Pradesh.
Operational Model of the Current System
Every heavy vehicle traversing Uttar Pradesh must generate a transit form (TDF-1) upon entering the state and then utilize it via a TDF-2 form when exiting. The TDF-2 must be generated within 24 hours of the vehicle's departure from Uttar Pradesh. The transit process involves vehicle registration, user login, TDF generation, options to change the transit vehicle, add a transporter, change passwords, and update vehicle owner details.
Generating TDF-1 (Transit Declaration Form - Entry)
Users must first generate a TDF upon entering Uttar Pradesh. This involves providing information about the goods, departure location, destination, and other relevant details. After completing the data entry, the user should print the generated sheet and carry it during travel within Uttar Pradesh for verification purposes by transporters or authorities.
Generating TDF-2 (Transit Declaration Form - Utilization)
TDF-2 is used when a vehicle is exiting Uttar Pradesh. At the time of exit, the user must utilize the TDF-1 that was generated upon entry into the state.
Registering on the UP E-Way Bill Portal
User Registration
Any GST-registered individual wishing to use this service must register on the portal by providing the requested details on the application window. Unregistered users who possess a TIN number can register on the same portal through a different application window. For transactions involving non-GST goods, a separate window must be used.
Vehicle Registration
Every goods vehicle entering or passing through Uttar Pradesh requires a one-time registration. After registration, TDF-1 and TDF-2 forms can be generated. If there is a change in the vehicle used for goods movement, the user must register the new vehicle on the portal before re-assigning it to an existing TDF-1.
Methods for Generating E-Way Bills in Uttar Pradesh
The commercial tax department of Uttar Pradesh currently facilitates online generation and management of e-way bills. Transit forms (TDFs) can also be managed via SMS. Users can send one of the following codes to 9935901889:
- For Entry SMS:
ctxup<space>tdf<space><last 10 digit tdf serial no.><space>1 - For Exit SMS:
ctxup<space>tdf<space><last 10 digit tdf serial no.><space>2
Validity Period for TDF
According to the FAQs published by the Uttar Pradesh commercial tax department, a generated E-way bill TDF is valid for a period of four days from its generation date.
FAQs on E-Way Bills in UP
If a transporter sub-contracts another transporter for a vehicle passing through UP, is a new TDF-1 required?
No, there is an option to 'Add transporter' where a user can include details of a sub-transporter under them for the same vehicle number.
Is a fresh TDF needed if the vehicle carrying goods changes?
No, an option to 'change transit vehicle' is available for a specific TDF that declares goods in transit. This option is useful in situations like an accident or vehicle breakdown after entering Uttar Pradesh. In such cases, the user must update the vehicle information in the application.
Note: A user can only change the vehicle if the new vehicle is also registered and has no pending TDFs. If these conditions are met, the change can be made by providing relevant details such as the reason and date of the change.
Is it mandatory to follow the specific route declared in the generated TDF, or can the user take an alternative route?
Yes. Both TDF-1 and TDF-2 forms include an option to declare the Entry location and Exit location, respectively. Users can choose from 37 predefined locations. TDF-1 also provides an 'Others' field for specifying any alternative entry location. In TDF-2, declaring the Destination State is compulsory.
When using SMS to generate TDFs, must the SMS be sent only from a registered mobile number?
No, the user (taxpayer), transporter, vehicle owner, or driver declared in the form may send SMS messages to 9235512608 for managing TDF-1 or TDF-2.
Can a user generate another TDF-1 to replace an older one for goods in transit?
No, a user must first generate TDF-2 against the TDF-1 previously issued for a particular vehicle's entry into Uttar Pradesh before a new TDF-1 can be generated for the same vehicle movement.
Are TDFs or E-way bills (EWB-01, 02, or 03) required for all transported goods?
No, TDFs are only required for goods specified in Section 50 of the Uttar Pradesh State VAT Act.
When to Generate E-Way Bills on the NIC Portal for Uttar Pradesh
Residents of Uttar Pradesh who dispatch goods outside the state must complete a one-time registration on the E-way bill NIC portal and begin generating e-way bills from April 1, 2018. For intra-state goods movement within Uttar Pradesh, e-way bills can only be generated after the state officially notifies its intra-state implementation in its gazette.
Intra-state e-way bill implementation for Uttar Pradesh, alongside Kerala, Telangana, Gujarat, and Andhra Pradesh, commenced on April 15, 2018. Therefore, individuals in Uttar Pradesh must generate e-way bills on the common NIC portal for goods moving within their state starting April 15.