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.
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.
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.
Users can generate e-way bills using one of two methods:
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.