E-Way Bill Under GST In Telangana

Telangana’s government is renowned for continually strengthening its information technology infrastructure. This is evident from the quantity of reforms implemented since the formation in June 2014. The Telangana Government also had a temporary waybill system in place during the GST era prior to the Centre-led e-way bill system taking off to ensure that good governance and compliance systems were in place.

Who Must Generate E-way Bills in Telangana?

The following individuals must generate e-way bills in Telangana:
A GST-registered individual who is transporting goods worth more than Rs. 50,000.
A transporter if his supplier did not generate the e-way bill.
Unregistered individuals who are supplying goods or services to a registered individual.

Rules and Procedure to Generate E-way bills in Telangana

When and Who must Generate E-way Bills in Telangana?

An e-way bill must be generated when goods worth more than Rs. 50,000 are transported within Telangana. 

To comply with the e-way bill rules in Telangana, a registered supplier or recipient. In a situation where the recipient is registered and the supplier is not, the recipient must generate an e-way bill.

Procedure

1. To begin using the e-Way Bill system in Telangana, you must first register at www.tgct.gov.in/gstwaybill if you still need to do so. Once registered, log in to the website and create the e-way bill, then take a printout in triplicate.
2. Provide the original and a duplicate copy of the e-Way Bill to the owner or person in charge of the goods vehicle, both of which must be signed by the person in charge, their manager, or agent.

3. The original copy of the e-Way Bill must be submitted to the verifying officer during the first transit within the state, while you can keep the duplicate copy for your own records. This will help ensure compliance with the e-Way Bill system and avoid potential penalties.

Validity Period

The validity period of the e-way Bill is determined based on the distance between the origin and destination of the products. To calculate the validity period, refer to the following guidelines based on the time of generation of the E-way bill:

1. If the distance between the origin and destination of the products is less than 100 kilometres, the validity period is 2 days from the day and time of generation.
2. For a distance between 101 and 500 kilometres, the validity period is 3 days from the day and time of generation.
3. If the travel distance falls between 1001 and 2000 kilometres, the validity period is 10 days from the day and time of generation.
4. And, for distances of 2001 kilometres or more from the origin of the products to the destination, the validity period is set at twelve 12 days from the day and time of generation.

What is Exempted?

The process mentioned above for generating e-way bills is not applicable for the transportation of the following goods:

• Liquor intended for human consumption
• Crude petroleum
• High-speed diesel fuel (HSD)
• Motor spirit, commonly known as petrol
• Natural gas
• Turbine fuel for aircraft

What are the Documents Required to Generate an E-way bill in Telangana?

The documents required to generate e-way bills in Telangana are:

1. Relevant documents such as Invoices, Delivery Challans or Bills of Supply. 
2. In the case of transportation by road, provide the transporter ID and the vehicle number.
3. In the case of transport by rail, ship or air, provide the transporter ID, transporter document number, and date.

How to Register on the Telangana Portal for Intra-state Generation of E-way Bills?

To register on the Telangana Portal for Intra-state generation of e-way bills, follow the below-given steps:

1. Access the portal at www.tgct.gov.in/gstwaybill.
2. On the homepage, click the “Registration for GST WayBill” link. 
3. Enter your GSTIN and then click on “Enter”.
4. Fill in the required details and then select “Get Password.” After you receive a password on your registered email ID, you must log in to the Telangana waybill portal and generate the e-way bill.

How to Generate E-way bills on the Telangana Portal for Intra-state Transportation?

Follow the steps given below to generate e-way bills on the Telangana portal for intra-state transportation:

1. Upon logging into the Telangana site, you will be directed to a dashboard to navigate to the “E-WAYBILLS” option and select “Generate Waybills.” 
2. From there, simply fill out the required fields and input all necessary transaction details into the provided Excel file, such as the supplier or recipient and vehicle information.
3. Once complete, upload the file by clicking “Upload File.” 
4. Before submitting, ensure all information is accurate and correct. After submission, the e-way bill will be generated in PDF format, which can be downloaded and printed for future reference.

Validity Period

The validity period of the e-way Bill is determined based on the distance between the origin and destination of the products. To calculate the validity period, refer to the following guidelines based on the time of generation of the E-way bill:

1. If the distance between the origin and destination of the products is less than 100 kilometres, the validity period is 2 days from the day and time of generation.
2. For a distance between 101 and 500 kilometres, the validity period is 3 days from the day and time of generation.
3. If the travel distance falls between 1001 and 2000 kilometres, the validity period is 10 days from the day and time of generation.
4. And, for distances of 2001 kilometres or more from the origin of the products to the destination, the validity period is set at twelve 12 days from the day and time of generation.

Conclusion 

Implementing the e-way Bill system under GST in Telangana has helped streamline the transportation of goods across the state. The e-way Bill system has made it easier for businesses to comply with tax regulations, reduce paperwork, and increase transparency in the movement of goods.

By integrating the e-way Bill system, businesses in Telangana can avoid penalties and legal issues, while the state government can increase revenue collection. Overall, the e-way Bill system has proven useful for businesses and government authorities in Telangana.