GST eWay Bills Rules & Generation Process in Uttar Pradesh


Date: 29 Dec 2022

E-way Bill under GST in Uttar Pradesh 

Many suppliers and carriers local to Uttar Pradesh need to know the applicability of creating and carrying e-way bills to move products inside and beyond the State.


"Form 38/Form 39" in e-Sancharan in UP: certificate relevant during the VAT period

There was a way bill system in place in Uttar Pradesh during the VAT era to monitor the flow of commodities into the State from outside the state. 


VAT registered dealer-

Manual Form 38 (Form XXXVIII) of the UPVAT Act was the declaration or certificate that had to be given by the VAT-registered merchant to the jurisdictional VAT officer. The person in charge of the conveyance entering the State of Uttar Pradesh from any location outside the State was required to carry a duplicate copy of it and a trip sheet.


Purchaser unregistered dealer-

Form XXXIX includes details such as the buyer's name, address and PAN number, the total value of the goods purchased, the total tax payable, and the amount of the tax already paid. It also includes the signature of the Assistant Commissioner. It is comparable to Manual Form 39 (Form XXXIX) of the UPVAT laws. This was done to allow the person in charge of the conveyance carrying goods to enter the State of Uttar Pradesh from any location outside the State or vice versa. The UP Commercial Tax Department needed a required form to sell products inside the State.


Does the current system still require an E-way bill for the movement of goods in Uttar Pradesh?

Yes, a modified e-Sancharan system still operates under the GST regime until the implementation of e-way bills by the federal government begins on April 1 for interstate commerce and an unannounced date* by the State of Uttar Pradesh for intrastate commerce.


*GST Council has yet to announce dates for the intra-state implementation of the e-way bill. The Uttar Pradesh business tax department now requires one or more of the following records or certifications:


  • TDF- Transit Declaration form (ePargaman prapatra) is required for goods from other States that are in transit through Uttar Pradesh.

  • Heavy trucks moving products from other states entering Uttar Pradesh for delivery must complete the E-Way Bill-01 (Import declaration form).

  • For the movement of goods between Uttar Pradesh to Any Other State or for the movement of goods Inside the State Between Two Cities, see E-Way Bill-02 (Transportation Note).

  • For the movement of goods by e-commerce operators within UP, an E-Way Bill-03 declaration form is required.


Then, how does this operate?

Every heavy vehicle that travels through UP must create a transit form in TDF-1 upon entering the area and use it in TDF-2 when departing. Within 24 hours of the vehicle departing UP, TDF-2 must be produced. The transit module starts with vehicle registration, then moves on to user login, TDF generation, changing the transit vehicle, adding a transporter, changing the password, and changing the vehicle owner in that order.


Generate TDF-1- TDF Entry Form

Before accessing UP, the User must first produce TDF. When entering UP limits, a user must supply information about the items, the departure point, the destination point, etc. After entering all the necessary information, users must print the created page and bring it with them while travelling through UP. If verification is essential, it must be carried by the carrier at all times while in the UP.


Generate TDF-2- TDF Utilization Form

When a user exits UP, or at the time of exit, they must use the TDF1 generated when the User first entered UP.


How to create a UP portal account for E-way bills?


Registration of User

Anyone who is a GST-registered User who wishes to utilise this feature must register on the site by providing the information requested in the application window. If a user possessed a TIN number but was not registered for GST, they may still register on the same site using a different application window. If the products being dealt with are non-GST commodities, the User must utilise a separate window.


Registration of Vehicle

Before TDF-1 and TDF-2 can be manufactured, each goods vehicle that arrives or crosses through UP needs a single registration. It should be noted that if the vehicle is used to move goods changes, the User must first register the new vehicle on the portal before reassigning the old vehicle to the TDF-1.


Various methods for producing E-Way bills in UP

UP's business tax department supports the online creation and administration of e-way bills. Additionally, SMS may be used to manage TDFs (transit forms). The User must text one of the following codes to 9935901889 through SMS.


  • For Entry SMS: ctxup< space >tdf< space >< last 10 digit tdf serial no. >< space >1

  • For Exit SMS: ctxup< space >tdf< space >< last 10 digit tdf serial no. >< space >2


Validity of TDF

If the items are not delivered in the first four days, the validity period may be extended by up to seven days.


Frequently Asked Questions


Q. If a transporter subcontracts with another transporter while a goods vehicle travels through UP, is a new TDF-1 required?

No transporter may add a sub-transporter beneath him by selecting the "Add transporter" option. To add a transporter beneath him on the same vehicle number, the User can provide the necessary transporter data under this.


Q. Is it necessary to produce a new TDF if the vehicle carrying the goods changes?

No, for a certain TDF declaring the Goods in Transit, there is an option to "change transit vehicles." In the event of an accident or if the vehicle breaks down after entering the UP, a replacement transport vehicle assumes responsibility. In these situations, a user must alter the car, which necessitates changing the vehicle's information in the programme.


Note: Only when a new car is registered and the User has no outstanding TDFs may they change their vehicle. Suppose the vehicle is registered and has no unpaid TDFs. In that case, the User may make modifications by providing the appropriate information, such as the cause of the decline, the date of the alteration, etc.


Q. Does the User have to take a distinct route specified in the TDF generated, or is there flexibility?

Yes. A TDF-1 and a TDF-2 contain a declaration option on the form for the Entry location and Exit location, respectively. There are 37 alternatives to choose from here. In the "Others" box of TDF-1, users can insert any other Entry site they like. In TDF-2, a user is required to indicate the Destination State.


Q. Should users only send SMS using their registered mobile number when creating TDFs through SMS?

No, to manage TDF-1 or TDF-2, the User (taxpayer), transporter, owner of the vehicle, or driver declared in the form may send an SMS to 9235512608.


Q. For goods in transit, can the User generate a new TDF-1 to replace the old one?

No, before generating a new TDF-1 for the same vehicle movement, the User must first create the TDF-2 against the TDF-1 developed for a specific entry of a goods vehicle into UP.


Q. Are TDFs or e-way bills in EWB-01, 02, or 03 necessary for every shipment of goods?

No, all that is required for the items specified in Section 50 of the State VAT Act of Uttar Pradesh is the formation of TDFs.


When should UP residents use the NIC portal to create E-way bills?

UP residents who export products outside the State must register once on the e-way bill NIC site and begin creating e-way bills on April 1, 2018. People can only develop e-way bills for the movement of commodities inside the State of UP if the State of UP announces intra-state implementation in its official gazette.


Starting on April 15, 2018, Uttar Pradesh, Kerala, Telangana, Gujarat, and Andhra Pradesh will implement e-way bills within their respective states. To facilitate the movement of commodities inside their State, Uttar Pradesh residents must begin to create e-way bills on the shared NIC portal as of April 15.