Before the introduction of GST, the waybill system under VAT was mandatory and existed to move and track the goods being moved inter and intra State. The waybill forms used then were the Form 402 permit, and Form 405 and Form 403 were also used depending on the relevant type of movement and VAT rules applied. The three-way bill forms could be digitally generated on the Gujarat State’s Commercial Tax Department’s official website. The VAT waybill forms in Forms 402, Gujarat waybill 403 online and Form 405 mentioned above were generated by the consignor electronically, in triplicate. Hence, the consignee, transporter and consignor all had copies of it. Form 402 applied to goods moving out of Gujarat State, while Form 403 Road Permit was used for goods moving into Gujarat State.
The CGST National e-way bill system was introduced pan-India on 2018 April 1 and came into operation on April 15, 2018. The states were allowed to implement the e-way bill system in batches of 4 to 5 States being on-boarded every week to integrate and stabilise the GST system seamlessly. Gujarat was among the first to implement the e way bill rules. Andhra Pradesh, Kerala and Telangana were the other states who implemented the e-way bill rules on 2018, April 15th. So now, let’s take a look at the E-way bill post the introduction of GST.
Did You Know?
Under the 2017 CGST Rules, an e-waybill is to be generated for all kinds of goods movement and whether or not such goods are for supply or other reasons?
E way Bill in Guajrat
What is a waybill? The waybill document or receipt is issued by the carrier of the goods and always mentions the delivery instructions of the goods consigned for shipment, the details of the consignee, consignor, the source details and address of the consignment’s origin, the details of the good’s route and destination address.
Gujarat’s Electronic Way Bill is a mandatory GST compliance mechanism to be followed for the movement of goods having a value of more than ₹50,000. This digital document can be generated electronically using the GST portal’s digital interface by whoever is moving the goods to evidence the movement of goods. Importantly the e way bill in Gujarat is to be generated before the goods can move and involve uploading the waybill details on the GST Portal as per the 2017 CGST Rule 138.
It has two parts or sections to be filled.
Part A of an eWay bill contains
- The consignee’s GSTIN,
- The address and pin code of the delivery place,
- The challan or invoice number,
- The date of the Eway bill,
- The value of the goods in ₹,
- The reason for transporting the goods,
- The Bill of lading number / Airway Bill number/Goods Receipt number/ Railways Receipt number,
- The HSN Code of the goods.
Part-B of the eWay Bill has
- Vehicle Number
- Transporter’s address and contact details.
Who generates the eWay bill?
The E-way bill should be generated by
- Either by the consignor or the receiving consignee when a hired (Air, Rail or Vessel) or self-transport mode is used.
- The transporter must generate the e-way bill if the goods travel by road. Again, if the value of goods being transported is over ₹ 50,000 and neither the consignee nor consignor generates the e-way bill, the transporter must generate the same.
- If goods are being sent to a job worker in another state, the principal must generate the e-way bill no matter the consignment value.
The process of eWay bill registration in Gujarat
A registered GST user wishing to access the facility of e-way bills has to complete the one-time e-way bill registration on the Gujarat State’s GST Portal. If you are a GST registered business consignee or the consignor or goods transporter, you can register in a few simple steps.
Here are the registration process steps for the eway bill in the Gujarat facility.
- Navigate from the GST portal using your user ID and password to the e-way bill home page section.
- Click on the tab for "Registration" and choose “E-way Registration” under it.
- Now fill in all your details like GSTIN, contact details, etc. and complete your formalities for registration.
- Once registered, a unique user ID gets allotted to you, allowing you to access the e-way bill portal and generate e-way bills directly.
- Transporters too who may be unregistered should use their business details on the GST portal to obtain a registration under the transporter ID category.
Methods of generating an E way bill in Gujarat
In Gujarat, the eWay bill can be generated in two ways. Namely -
- Using the online method on the NIC Portal: A business needs to register for the E Waybill facility as described above and generate the e-way bills. Any business can generate an e-way bill in Gujarat by visiting the official e-way bill Gujarat portal, which redirects to the GST e-way bill portal. Here the e way bill login Gujarat is done using the unique User ID generated at registration for e-way bill facilities. Once you enter the e-way bill portal’s home page, you can generate e-way bills. You will need to enter the address and consignee name, the quantity and value of the goods and all other details to generate the e waybill.
- Through messaging services or SMS: If web access is unavailable, the business can also use the short messaging services or SMS facility. The e-way bill can be generated via OTP generation, using the code EWBG and OTP verification the SMS service. To avail of this service, the telephone number must be registered for the SMS facility on the Portal. A business can register up to 2 such numbers on the GST portal for the SMS E Waybill generation facility.
E way bill limit in Gujarat
Registered GST dealers need to generate an E-way bill whenever the movement of goods is present. However, if the value of the goods is valued at less than 50,000 ₹, then the choice of generating the E Way Bill lies with the transporter and registered consignor. Thus the lower e way bill limit in Gujarat is 50,000 ₹.
What is meant by the 402 Form GST?
In the VAT regime, the Gujarat Form 402 had to be downloaded online to generate the e-way bill whenever the movement of goods is from Gujarat to another state. The Gujarat waybill Form 403 was required when goods were moved from other states into Gujarat state. Post introduction of the Nationalized E Waybill system, the Forms are no longer required, and an online E Way bill is to be generated on the GST Portal.
The Form 403 online generation
The VAT Form 403 was generated online using the GST portal. The process involved the following steps.
- Firstly log in to the GST portal using your TIN as a User ID and choose the ‘Dealer’ tab on the page’s top-left side.
- Next, you need to click on e-services and choose e-check-post and ‘generate 403 series’ options from the dropdown boxes.
- Clicking on the ‘Generate’ tab needs an entry to the number of forms needed. Once you enter the number and submit it, the Form 403 number(s) are generated.
- Save the numbers generated to your computer.
If you are a registered dealer, you can send the form 403 to your consignee who is in another state or convey the Form 403 number so the consignee can generate the Form 403 at their end.
The procedure followed to generate Form 403 at the consignee’s end does not need a User ID/ Password to log in. This is the process -
- Just choose the 403 Link under checkpoint submissions on the home page of the GST portal.
- Enter your TIN or User ID for unregistered dealers/ Transporter ID.
- The display provides a choice of registered goods and unregistered goods. Choose the type of goods.
- Next, click on the message ‘File Download’ and use the ‘Save’ tab to save the Form 403 generated to your computer’s hard disk.
- Next, fill in the template and provide your email ID.
- Link the template path through the browse button and upload the filled-in template.
- Once the form is uploaded, you get a message and click on the submit tab.
- If you use the PDF option, you can print out your receipt and Form 403 with its unique barcode.
Note the following points -
- The Form 403 with its unique barcode is usable only once.
- You should ensure your goods vehicle passes the GST checkpoint using your generated Form 403.
- Multiple items or commodities can be entered on Form 403.
- Each consignee should be issued a Form 403.
- If the truck contains more than one dealer’s goods, then separate Form 403 is needed for each dealer.
- The VAT department sends you an email regarding the Form 403 generated.
When was the Gujarat Commercial Tax Form 405 online download used?
Form 405 is the online monthly Return TDS Form now known as Form 424 and is filed when the bill is credited to the contractor’s account, or a payment is made to a contractor. In the VAT regime, the Gujarat Form 405 must be downloaded online to ensure the TDS amounts under the Works Contract Act are made and declared per the State’s VAT Rules. The VAT Act was State implemented, and hence suitable schemes of TDS in Works Contracts and transactions of purchases were provided by the Sales Tax Commissioner of the State. Note that TDS was applicable only when the contract value was more than ₹5 Lakh, and TDS was charged at 2% for VAT registered dealers or 5% for VAT non-registered dealers.
Note that while GST is an indirect tax and is dependent on the profits or sales made, the TDS is a direct tax and has to be paid irrespective of loss or profit and is calculated on the value of the contract. The TDS clause was not applicable to trade contracts that were inter-state, exports and imports, and TDS was also not required to pay the principal contractor to his subcontractors. The Commissioner could issue an exemption from the tax (in Form 410) if the Commissioner were convinced that the contract was not eligible to be considered a works contract.
Compliance with GST Act, Rules and orders is a must for the movement of goods, whether within the state or out of the state of Gujarat. Knowledge of the E Way bill details, registration, login methods, exceptions, limits, exemptions, etc. is crucial to know if your business is run in compliance with the unified GST Act of 2017. If you have any doubts regarding the E Waybills, you can look up the ‘Help’ tab on the official GST E-Way Bill Portal (NIC Portal).
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