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HomeTally Tips and TrickThe Significance of a distinct E-way Bill across States

The Significance of a distinct E-way Bill across States

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An E-way bill is an electronic record generated on the GST portal that documents the flow of goods. It is a method of uploading the information by the person who causes the movement of goods through a digital platform before the transportation of such goods. This information will help in the generation of the e-way bill on the website. In this article, we will learn about the state-by-state e-way bill limit and how to generate one if a transaction exceeds the specified limit.

The e-way bill was implemented on April1, 2018 for the interstate movement of goods as per the decision of the 26th GST Council Meeting. It was supposed to be implemented within the states in a phased-out manner from April 15 to June 1, 2018. However, all states had to implement the e-way bill for local movement of goods up to June 1, 2018. According to the latest e-way bill update, a roll-out plan was presented at the GST Council’s 26th meeting, in which the country would be divided into four zones and one zone will be added to the E-way bill each week, allowing a full e-way bill state-by-state roll-out to be attempted by May, 2018.

Many state governments issued their own e-way bill notifications for the applicability of E-way bill for the intrastate movement of goods. For example, Karnataka has made the process of registration and creation of the Karnataka e-way bill very simple. All you have to do is to go to www.gst.kar.nic.in and furnish requisite details. These are then forwarded to the national E-way bill portal. You will then have to complete the process on this portal.

Did you know?

That when an E-way bill is generated, a unique E-way Bill Number (EBN) is assigned and made available to both, the supplier as well as the recipient? An E-way bill is also assigned to the transporter of the said products.

Also Read: Tally ERP 9: What Is It and How Can I Use It?

List of Documents Applicable to an E-way bill Across Different Territories

The list of documents as well as the date of intrastate e-way bill applicability has been given below in the table:

States/Union Territories

Date- Intra State

Notification/Documents for Reference

Andhra Pradesh

01st February 2018

The instructions issued by CBEC along with notification no. G.O.Ms No. 34, e-way bill is mandatory for intrastate movement of goods

Assam

01st March 2018

Notification No. 01/2018-GST

Andaman & Nicobar Island

Not yet notified

No documents are prescribed. Rule 138 to 138 O of Andaman & Nicobar GST Rules 2017 are in force 

Arunachal Pradesh

Not yet notified

No documents are prescribed, till the date amended rules 138 to 138 D of Arunachal PradeshGST RULES 2017 come into force.

Bihar

1st February 2018

Notification no. 7/2018-state tax S.O.128

Chhattisgarh

1st June 2018

Notification no. F – 10 – 50/20177/CT/V(17), Specified documents to be carried by the person in charge of conveyance under rule 138 till the date amended rules 138 to 138 D of Chhattisgarh GST rules 2017 come into force.  

Chandigarh

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of ChandigarhGST RULES 2017 come into force.

Daman and Diu

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of Daman and Diu GST RULES 2017 come into force.

Dadar and Nagar Haveli

Not yet Notified

No documents are prescribed,  till the date amended rules 138 to 138 D of Dadar and Nagar Haveli GST RULES 2017 come into force.

Delhi

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of DelhiGST RULES 2017 come into force.

Gujarat

1st February 2018

Notification no. GSL/GST/RULE – 138(14)/B-7 Which is valid only for 19 notified goods.  

Himachal Pradesh

Not yet Notified

Notification No. 2798, no date stated yet

Haryana

01st February 2018

Notification No. 04/ST-2

Jharkhand

01st February 2018

Notification S.O. No. 4

Kerala

01st February 2018

No Notification has been received yet. As per the instructions and news issued by CBEC, the e-way bill is mandatory for intrastate movement of goods in Kerala

Karnataka

01st February 2018

Notification (25/2017) No. FD 47 CSL 2017 for e-way bill GST Karnataka

Lakshadweep

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of Lakshadweep GST RULES 2017 come into force.

Maharashtra

01st May 2018

Notification No. 3A/2018- State Tax No. JC(HQ)-1/ GST/ 2018/ Noti/1/E-way Bill/ ADM-8

Madhya Pradesh

Not yet Notified

Notification No. F A 3-02/2018/1/V (27). No date is stated as yet. Applicable for Chapter 85,90 and certain Chapter 84 Products such as 8412, 8415, 8418, 8419, 8422, 8423, 8443 and 8450.

Manipur

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of Manipur GST RULES 2017 come into force.

Mizoram

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of Mizoram GST RULES 2017 come into force.

Meghalaya

Not yet Notified

Notification No. ERTS (T) 65/2017/24. Specified documents have to be carried by the person in charge of the conveyance under Rule 138 till date the amended Rules 138 to 138W of Meghalaya GST Rules 2017 come into force

Nagaland

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of Nagaland GST RULES 2017 come into force.

Odisha

Not yet Notified

Notification No. 984/CT POL-41/3/2017. No date has been stated yet

Punjab

01st April 2018

Notification No. GST-1-2018/101

Puducherry

01st February 2018

Notification No. G.O. Ms. No. 3

Rajasthan

01st June 2018

Notification No. F17 (131) ACCT/GST/2017/3029

Sikkim

Not yet Notified

No documents are prescribed, till the date amended rules 138 to 138 D of Sikkim GST RULES 2017 come into force.

Tamil Nadu

01st February 2018

Notification No. G.O. Ms. No. 11

Telangana

01st February 2018

No Notification has been received yet. As per the instructions and news issued by CBEC, the e-way bill is mandatory for the intrastate movement of goods in Telangana

Tripura

01st February 2018

Notification No. NO.F. 1-11 (91)- TAX/GST/2017

Uttar Pradesh

01st February 2018

Notification No. 1718084

Uttarakhand

01st February 2018

Notification No. 07/2018/9(120)/XXVII(8)/2017/CT-74

West Bengal

01st June 2018

Notification No. 03/2018-C.T./GST

Also Read: What is Bills Receivable Report in Tally?

E-way Bill Limit for Intrastate Supply

The table given below shows the limit after which the e-way bill will become applicable in the state or union territory-

State/Union Territory

Intrastate Limit

Interstate Limit

Andhra Pradesh

Rs. 50,000

Rs. 50,000

Assam

Rs. 50,000

Rs. 50,000

Andaman & Nicobar Island

Rs. 50,000

Rs. 50,000

Arunachal Pradesh

Rs. 50,000

Rs. 50,000

Bihar

Rs. 1,00,000

Rs. 50,000

Chhattisgarh

Rs. 50,000

Rs. 50,000

Chandigarh

Rs. 1,00,000

Rs. 50,000

Daman and Diu and Dadar and Nagar Haveli

Rs. 50,000

Rs. 50,000

Delhi

Rs. 1,00,000

Rs. 50,000

Gujarat

Rs. 50,000

Rs. 50,000

Himachal Pradesh

Rs. 50,000

Rs. 50,000

Haryana

Rs. 50,000

Rs. 50,000

Jharkhand

Rs. 1,00,000

Rs. 50,000

Kerala

Rs. 50,000

Rs. 50,000

Karnataka

Rs. 50,000

Rs. 50,000

Lakshadweep

Rs. 50,000

Rs. 50,000

Maharashtra

Rs. 1,00,000

Rs. 50,000

Madhya Pradesh

Rs. 50,000

Rs. 50,000

Manipur

Rs. 50,000

Rs. 50,000

Mizoram

Rs. 50,000

Rs. 50,000

Meghalaya

Not Applicable

Rs. 50,000

Nagaland

Rs. 50,000

Rs. 50,000

Odisha

Rs. 50,000

Rs. 50,000

Punjab

Rs. 1,00,000

Rs. 50,000

Puducherry

Rs. 50,000

Rs. 50,000

Rajasthan

Rs. 50,000

Rs. 50,000

Sikkim

Rs. 50,000

Rs. 50,000

Tamil Nadu

Rs. 1,00,000

Rs. 50,000

Telangana

Rs. 50,000

Rs. 50,000

Tripura

Rs. 50,000

Rs. 50,000

Uttar Pradesh

Rs. 50,000

Rs. 50,000

Uttarakhand

Rs. 50,000

Rs. 50,000

West Bengal

Rs. 1,00,000

Rs. 50,000

Also Read: How to Create A Ledger in Tally.ERP 9?

Advantages of an E-way Bill

An E-way Bill has helped to do away with check- posts between States which was time-consuming and resulted in many delay

It brings about a marked reduction in the costs of logistics.

Invoicing becomes very accurate

The bill helps in the speedy movement of goods within a State and between States

The turnaround time for deliveries is faster with goods reaching on time without any delay

All necessary taxes are paid

Conclusion

For the government, the e-way bill has one key advantage. It has the power to unite India as a single market and get rid of the inconvenience caused at numerous inter-State checkpoints. E-way bills facilitate the transfer of goods, allowing customers to get their purchases considerably more quickly. An E-way bill created by a sender or buyer of goods must be automatically updated in the outbound sales return (GSTR1). This includes the supplier’s sale return. There will be minimal room for tax avoidance as a result. 

We hope the article has given you the relevant information about the e-way bill and its applicability as well as about the e-way bill limit for intrastate supply.

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