E-way bill under GST in Haryana 

The Products and Services Tax (GST) regime introduced the e-way bill or electronic way bill system to facilitate quicker and more smooth transportation of goods through an online payment system, eliminating the need for vehicles to wait at state borders. This would also assist the government in tightly controlling revenue leaks.

Waybill in Haryana: Pre-E-way Bill era

Over the past twenty years, Haryana's commercial sector has gradually expanded. It is also the most prominent vehicle hub in the nation, producing over 66% of its passenger cars, 50% of its tractors, and 60% of its two-wheelers. The IT industry has also shown impressive growth, making Haryana the third-largest exporter of software services. 

The state government introduced the idea of a declaration for the transport of goods before the introduction of the e-way bill (i.e., before the introduction of GST). On May 22, 2003, a circular outlining the intricacies of the VAT laws was issued. This included the requirement that dealers create a declaration in Form VAT-D4 (Inward and Outward), often known as a "Transit Slip," with information on the products, consignor, consignee, and transporter for each movement of goods valued at more than Rs. 10,000. Visit the state government's website at www.haryanatax.gov.in to generate the transit slip. Additionally, it was stated that no transit slip needed to be developed when transferring any tax-free products. 

E-way Bill for exporting commodities from the country

The interstate or cross-border movement of products has been included in the National E-way Bill system as of April 1 2018, thanks to a directive issued by the Central Government on March 7 2018. As a result, dealers in Haryana are required to generate e-way bills on the website (https://Eway Bill.nic.in/) for any movement to an area outside the state.

E-way bill for intrastate delivery of goods

According to a decree issued by the state government on March 30, as of April 1, no e-way bill will be needed to be prepared for the intrastate (inside the state) movement of goods. Therefore, permits (e-way bills) are not necessary to move products inside the state.

According to information released by the Haryana government on April 15, 2018, e-way bills must be generated for all shipments inside the state beginning on April 20 and exceeding Rs. 50,000. The demand for a transit pass has been made essential for dealers in Haryana, as has been agreed upon by Haryana and five other states.

Various methods for producing E-way Bill

The e-way bill can be produced using one of two methods:

1. Using the internet-based gateway

2. Using SMS (Short Message Service)

3. Busy Accounting Software’s auto-generation of e-way bill feature

Dealers must go to the NIC Portal to generate e-way bills via the online 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.

The required form is self-explanatory and designed with the dealers in mind. The Central Government has recently introduced a method of creating e-way bills by SMS.

The Validity of E-way Bills

An e-way bill is valid for the duration mentioned earlier, which is generally based on the transit distance of the items. The date and time the e-way bill was generated are used to determine how long it will be valid.

E-way bills can also have their expiration dates extended. The validity of such an e-way bill may be extended by the generator four hours before or four hours after its expiration.

Refusal of the E-way Bill

Using the dealer's GSTIN, a dealer can reject any e-way bills produced by a recipient or supplier. The recipient can reject the e-way bill, for instance, if the shipment was cancelled en route and never made it to the destination. For a dealer to reject an e-way bill, they need the following.

A. Date when the e-way bill was created

B. That e-way bill number is for rejection.

E-way Bill rejection procedures

Step 1: Go to the e-way bill interface and select "Reject."

Step 2: Choose the day the e-way bill was produced and press the "Submit" button.

Step 3: A list of each e-way bill created on the selected date is displayed.

Step 4: Check the boxes next to the e-way bills you want to reject.

Once the e-way bill has been successfully rejected, a notification is displayed on the screen. It is possible to convey whether the e-way bill has been accepted or rejected. The e-way bill is automatically presumed to be accepted if the notice of acceptance or rejection is not provided within 72 hours.

E-way Bill cancellation after generation

The measures listed below should be followed by the person who created the e-way bill if the products were never carried or were not transported according to the information provided in the e-way bill.

How to cancel an E-way Bill

Step 1: When you click on "E-way Bill" or "Consolidated EWB," choose "Cancel" from the drop-down menu.

Step 2: To cancel an EWB, enter its 12-digit e-way bill number and select "Go."

The chosen EWB appears.

Give a reasonable explanation for the cancellation. For instance, the e-way bill entry needs to be more accurate, and the products need to be transferred.

When cancelling e-way bills, the following considerations must be made:

• Only the person who created the e-way bill can cancel it.

• The cancellation period is 24 hours after the e-way bill is generated.

• A cancelled e-way bill cannot be used again.

• It cannot be cancelled if an authorised officer verifies the e-way bill.