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.
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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
- 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.
- 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.
- 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:
- 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.
- For a distance between 101 and 500 kilometres, the validity period is 3 days from the day and time of generation.
- If the travel distance falls between 1001 and 2000 kilometres, the validity period is 10 days from the day and time of generation.
- 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.
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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:
- Relevant documents such as Invoices, Delivery Challans or Bills of Supply.
- In the case of transportation by road, provide the transporter ID and the vehicle number.
- In the case of transport by rail, ship or air, provide the transporter ID, transporter document number, and date.
Format of the Telangana GST e-Way Bill
The Telangana GST e-Way Bill format follows the national e-Way Bill structure as mandated under the GST Act. The form is divided into two parts—Part A and Part B. Part A is crucial as it captures the core transaction details needed to generate a valid e-Way Bill.
Key details required in Part A include:
- GSTIN of the supplier and recipient
- Invoice or bill number and invoice date
- Delivery PIN code (of the recipient’s location)
- Consignment value (total taxable value + tax amount)
- HSN code of the product being transported
- Reason for transportation (e.g., Sale, Return, Job Work, etc.)
- Document type and number (Invoice, Challan, etc.)
This data ensures that the movement of goods is traceable and compliant under GST laws. BUSY Accounting Software makes this easier by auto-pulling these details from your sales invoice and generating a Telangana-compliant e-Way Bill in just a few clicks.
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:
- Access the portal at www.tgct.gov.in/gstwaybill.
- On the homepage, click the “Registration for GST WayBill” link.
- Enter your GSTIN and then click on “Enter”.
- 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:
- Upon logging into the Telangana site, you will be directed to a dashboard to navigate to the “E-WAYBILLS” option and select “Generate Waybills.”
- 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.
- Once complete, upload the file by clicking “Upload File.”
- 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.
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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:
- 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.
- For a distance between 101 and 500 kilometres, the validity period is 3 days from the day and time of generation.
- If the travel distance falls between 1001 and 2000 kilometres, the validity period is 10 days from the day and time of generation.
- 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.
Waybills in Telangana: Document Applicable During VAT Era
During the VAT regime, waybills were mandatory documents for the movement of goods across states, including Telangana. Issued by the Commercial Tax Department, these documents helped track goods and prevent tax evasion. A waybill typically contained details about the consignor, consignee, nature of goods, quantity, value, and the vehicle used for transportation. Businesses had to apply for waybills through the respective state portals, ensuring compliance with VAT regulations.
In Telangana, waybills played a crucial role in interstate and intrastate trade, serving as proof of goods movement. However, the process was often time-consuming, involving paperwork and approvals. The VAT system required transporters to carry physical waybills, which were subject to verification at checkpoints, leading to potential delays.
With the introduction of the Goods and Services Tax (GST) in July 2017, waybills were replaced by the eWay bill system, a more efficient and digital mechanism for tracking goods movement. This transition aimed to streamline logistics and reduce compliance burdens, marking the end of the traditional waybill era in Telangana and across India.
Whether Movement of Goods in Telangana Needs eWay Bill
Under the GST regime, the eWay bill is mandatory for the movement of goods valued at more than ₹50,000 in Telangana, as in other states. This document ensures transparency in goods transportation and helps curb tax evasion.
An eWay bill is required for both intrastate and interstate movement of goods, whether the transportation is by road, rail, air, or ship. Exceptions include the movement of exempted goods, non-taxable goods, or goods moved within a specific distance (usually 50 kilometers) without a change in ownership. Additionally, if the consignment value is below ₹50,000 or involves specific exempted categories like agricultural produce, the eWay bill may not be needed.
In Telangana, transporters, consignors, or consignees can generate the eWay bill through the NIC portal, providing details such as the GSTIN, invoice number, description of goods, value, and vehicle details. Failing to carry an eWay bill can lead to penalties and the detention of goods. Thus, businesses must comply with these regulations to ensure smooth and hassle-free transportation within Telangana.
How to Register and Generate eWay Bills on the NIC Portal
To generate an eWay bill, businesses and transporters must first register on the National Informatics Centre (NIC) portal. Follow these steps:
- Registration Process:
- Visit the eWay bill portal at ewaybillgst.gov.in.
- Click on “eWay Bill Registration.”
- Enter your GSTIN and captcha code.
- Submit, and verify the details fetched from the GST database.
- Create a username and password to complete the registration.
- Generating eWay Bills:
- Log in to the NIC portal using your credentials.
- Click on “Generate New” under the eWay bill menu.
- Fill in details such as consignor and consignee information, GSTIN, invoice number, description of goods, value, and transport details (vehicle number or transport document).
- Submit the form, and the system will generate a unique 12-digit eWay bill number.
This bill can be printed and shared with transporters for compliance during goods movement. Remember, eWay bills are valid for specific durations based on distance, so plan logistics accordingly.
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.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
Frequently Asked Questions
- What is an E-Way Bill, and why is it required under GST in Telangana?An E-Way Bill is a document for tracking goods valued over ₹50,000 during transit. It ensures compliance with GST rules, facilitates smooth movement of goods, and prevents tax evasion in Telangana.
- Who needs to generate an E-Way Bill in Telangana?Suppliers, recipients, or transporters involved in moving taxable goods exceeding ₹50,000 in value must generate an E-Way Bill in Telangana.
- What are the threshold limits for E-Way Bill generation in Telangana?An E-Way Bill is required when the value of goods exceeds ₹50,000 for both interstate and intrastate transportation in Telangana.
- What documents are required to generate an E-Way Bill in Telangana?Documents include the GSTIN, invoice or bill of supply, transporter’s ID, and vehicle details (e.g., registration number).
- How can one generate an E-Way Bill for intra-state movement of goods in Telangana?Log into the NIC portal, fill in details such as GSTIN, invoice, and transport details, and submit to generate the E-Way Bill.
- What are the penalties for non-compliance with E-Way Bill rules in Telangana?Non-compliance may result in penalties up to ₹10,000, detention of goods, and seizure of the vehicle transporting goods.
- Are there any exemptions from generating an E-Way Bill in Telangana?Exemptions apply for goods valued below ₹50,000, exempted or non-taxable goods, and specified distances (e.g., 50 km for consignor to transporter).
- How long is an E-Way Bill valid in Telangana?Validity depends on distance: 1 day for up to 200 km and an additional day for every 200 km or part thereof.
