E-Way Bill Under GST In Haryana
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The implementation of the e-way bill system was done in phases throughout India, starting from 1st April 2018, and from 15th April, 2018, intra-state transport of goods also required the transporter to carry an e-way bill. Haryana was part of the second phase of this implementation, along with Jharkhand, Bihar, Tripura, Uttarakhand and Madhya Pradesh.
In this article, we will look at the current rules for e-way bills in Haryana, and how they differ from the time before GST and e-way bills were implemented.
The System Before GST and E-Way Bills Were Introduced
Even before the GST and e-way bills era, the Haryana state government already had a system in place for the declaration of transport of goods, as part of the VAT Rules that were implemented through a circular dated 22nd May, 2003. According to these regulations, a declaration form called Form VAT D-4 (commonly known as ‘transit slip’) had to be generated by dealers when moving goods worth more than ₹10,000.
This applied when goods were either being brought into Haryana from another state, or leaving Haryana to be transported to another state. However, the transit slip was only required for transporting taxable goods. Dealers could generate this form on the Haryana state government’s website. They needed to mention details about the goods, the consignor, the consignee and the transporter to generate the form.
The Current System in Haryana
As mentioned earlier, Haryana was part of the second phase of implementation of e-way bills across India. E-Way bills were implemented in Haryana on 10th April, 2018.
Haryana has a large number of businesses engaged in manufacturing. It is the centre for automobile production in India, contributing more than half of all passenger cars, tractors and two wheelers manufactured in the country. While these businesses were required to generate e-way bills for inter-state transportation, the Haryana government did not immediately direct businesses to generate the same for intra-state transport as well. A discussion on this matter was started after 7 states had adopted the use of e-way bills for intra-state transport.
Various Methods for Generating an E-Way Bill
Users can generate e-way bills using one of two methods:
- Using the E-Way Bill Common Portal
- Using SMS
- Using an E-Way Bill Generation Software
Before they can generate an e-way bill through any of the above methods, dealers must register themselves on the Common Portal. Before generating e-way bills for the transfer of goods, the dealers must first register on the platform using their GSTIN. To create the e-way bill, information such as the consignee’s name and address, item description, product value, quantity, etc., must be provided.
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Frequently Asked Questions
- What is an e-way bill?An e-way bill is an electronic document required to move goods worth more than Rs. 50,000 in Haryana.
- Who needs to generate an e-way bill?The supplier or transporter of goods needs to create the e-way bill. However, if a registered person is transporting the goods, the buyer can generate the e-way bill.
- Is an e-way bill required for the intra-state movement of goods in Haryana?Yes, an Eway Bill is required for the intra-state movement of goods in Haryana if the value of the goods being transported exceeds Rs. 50,000. This rule was introduced by the Haryana Government on April 20, 2018. So, if the value of goods being transported within the state is less than Rs. 50,000, then an Eway Bill is not mandatory.
- Can an e-way bill be cancelled?Yes, an e-way bill can be cancelled within 24 hours of its generation. However, if the e-way bill has been verified in transit, it cannot be cancelled.
- What are the consequences of not generating an e-way bill in Haryana?If an e-way bill is not generated when required, the tax authorities can seize the goods and impose penalties. The penalty for not generating an e-way bill can be up to 10% of the value of the goods.
