E-Way Bill Under GST In Andhra Pradesh
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E-way bill is a permit document required for transporting goods worth more than Rs. 50,000. It is introduced to facilitate reducing the transit time of goods and the cost of compliance for businesses and help the government track the movement of goods and prevent tax evasion.
When is an E-way Bill Required to be Generated in Andhra Pradesh?
An e-way bill must be generated in the following situations:
- An E-way bill is generated when the value of goods being transported to or from a registered individual exceeds Rs. 50,000. However, even if the value of goods is less than Rs. 50,000, the registered individual can still submit an e-way bill.
- In the case of an unregistered person supplying goods or services to a registered person, the unregistered person must also generate an e-way bill, and the receiver must ensure that all compliances are correctly met.
- If the supplier fails to generate an e-way bill, the transporter must resort to other means of transportation, such as air, rail, or other options.
Documents Required to Generate an E-way Bill
The documents required to generate an e-way bill are:
- Regarding road transport, the transporter ID or vehicle number must be provided.
- In the case of transport by rail, air or ship, the transporter ID, transport document number and date must be provided.
- A relevant invoice, bill of supply or challan must be provided for the shipment of goods.
How to Register on the Andhra Pradesh Portal for the Intra-State Movement of Goods?
To access the e-way bill system, users must register on the official e-way bill website. This involves accessing the website and selecting the “Registration tab” on the homepage. From there, users can choose the option of “e-Way Registration” and complete the necessary criteria if they are GST taxpayers or registered transporters. After the completion of the registration process, the user will receive a special user ID to use the portal.
When receiving goods from an unregistered supplier, the recipient must produce an e-way bill using the above-mentioned process.
How to Generate E-way bills on the Andhra Pradesh Portal for the Intra-State Movement of Goods?
The E-way bill can be produced using one of two methods:
Using the online portal
Dealers must go to the NIC Portal to generate e-way bills using the online portal. Information like the consignee’s name and address, the item’s description, value, quantity, etc., must be provided to generate the e-way bill.
Using SMS (Short Message Service)
To register for the SMS service on the e-waybill portal, sign in and navigate to the “Registration” tab on the left-hand side of the dashboard. From the drop-down menu, select “For SMS.”
A portion of the mobile number linked to the GSTIN will be displayed. Click “Send OTP” and enter the OTP on the “Verify OTP” screen. This service can only be registered using mobile numbers with website accounts.
If your mobile number is used to generate more than one user ID, be sure to select the appropriate username and click “Submit.”
E-way bill for Shipping Goods Outside the State
Starting from April 1, 2018, the National e-way bill system has integrated the movement of goods across interstate or cross-border locations following a decree issued by the Central Government on March 7, 2018. This mandates dealers in Andhra Pradesh to generate an e-way bill on the NIC Portal for every transport of goods to an external location
E-way bill for Shipping Goods Within the State
With the introduction of the GST in July 2017, the state government has now made it mandatory to cease the production of waybills. Instead, per a newly published regulation on April 11, an e-way bill is required to transport goods valued at more than Rs. 50,000 starting from April 15. Following an agreement reached between the state and four other states, dealers in Andhra Pradesh must now obtain a transit ticket to comply with this new requirement.
Common Problems Faced by Andhra Pradesh Merchants
Retail traders in Andhra Pradesh have expressed concerns over the high tax rates of 5% on textiles and 12% on ready-made clothes, which have impacted their business. Yarn and cotton textiles, which earlier had no tax, are now subjected to these rates.
The issue has had a disproportionate impact on smaller traders. Additionally, exporters are facing challenges in obtaining GST refunds on exports. They argue that dealers’ access to operating capital is restricted when there are insufficient return flows, making it challenging for them to operate effectively.
Conclusion
The introduction of the e-way bill system in Andhra Pradesh has significantly improved logistics and transportation within the state. The system has streamlined the flow of products, ensuring that consumers receive their items promptly. Moreover, it has helped prevent tax evasion while allowing the government to monitor the movement of goods effectively.
This system has become more user-friendly by introducing several features, such as the mobile application. This has benefitted companies, making it easier for them to comply with regulations and maintain efficient operations. Implementing the e-way bill system has been a positive step towards modernising and optimising logistics in Andhra Pradesh.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
