Uttrakhand state introduced eWaybill for the taxable commodities moving to & from the state. eWaybill is required for shipment value exceeding INR 50K. Below notification is released by the Finance department Uttrakhand.  Effective date shall be notified by the Commissioner Tax of the state.

____________________________________________________________________________________________________________________

Notification No. 1002/2017/20(120)/ XXVII(8)/2017, Dated: 29th November, 2017

In exercise of the powers conferred by section 68 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with rule 138 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017 and in supersession of the Notification No. 533/2017/9(120)/XXVII(8)/2017 dated 30th June, 2017, the Governor is pleased to allow to issue the following notification; namely -


1. Every registered person for movement of goods in relation to a supply or for reasons other than supply or inward supply from un-registered persons or due to inward supply from outside the state whose supply value exceeds fifty thousand rupees shall, before commencement of such movement, furnish information in Part A relating to the said goods electronically, in the format, i.e., 'e-way bill' in the common portal http://comtaxappI.uk.gov.in/gstweb before the movement of goods containing the following particulars;


E-Way Bill

PART-A

PART-A
A.1
GSTIN of Recipient
 
A.2
Place of Delivery
 
A.3
Invoice or Challan Number
 
A.4
Invoice or Challan Date
 
A.5
Value of Goods
 
A.6
HSN Code
 
A.7
Reason for Transportation
 
A.8
Transport Document Number
 
PART-B
B.
Vehicle Number
 


Notes:

(1) HSN Code in column A6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.

(2) Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.

(3) Place of Delivery shall indicate the PIN Code of place of delivery.

(4) Reason for Transportation shall be chosen from one of the following:


Code
Description
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others



2. Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill electronically on the common portal after furnishing vehicle number in PART-B of the said format of e-way bill;

Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees;

Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill on the common portal;

Provided also that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may at his option furnish the vehicle number as provided in PART-B.

Explanation 1 - where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The information in Part A of e-way bill shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.


3. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.


4. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in the e-way bill;

Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.


5. After e-way bill has been generated, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill may be generated by him on the said common portal prior to the movement of goods.


Consolidated E-Way Bill

Number of E-Way Bills
 

E-Way Bill Number

 
 
 
 

6. Where the consignor or the consignee has not generated e-way bill and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate e-way bill in the format as provided clause (1) on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill on the common portal prior to the movement of goods.


7. Registered supplier may utilize the information furnished in Part A of e-way bill in the format as provided in clause (1) on the notified website to furnish details in FORM GSTR-1:

Provided that when the information has been furnished by an unregistered supplier in e-way bill, he shall be informed electronically, if the mobile number or the e-mail is available.


8. Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:

Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of the Uttarakhand Goods and Services Tax Act,2017 (06 of 2017).


9. An e-way bill or a consolidated e-way bill generated under this notification shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:

Table

Sr. no.

Distance

Validity period

(1)

(2)

(3)

1

Upto 100 km
One day

2

For every 100 km or part thereof thereafter
One additional day


Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein;

Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of e-way bill.

Explanation.- For the purposes of this notification, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.


10. The details of e-way bill generated under this notification shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.


11. Where the recipient referred to clause (10) above does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.


12. The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every state and Union territory.


13. Notwithstanding anything contained in this rule, no e-way bill is required to be generated-

(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.


14. The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be.


15. Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed:

(a) Every such person shall login the common portal http://comtaxappl.uk.gov.in/gstweb and create the username and password by authenticating by one time password (OTP).

(b) The registered person should keep the password in proper custody. The registered persons are advised to change the password at regular intervals.

(c) The registered person may create sub-users if required.


16. Instance of non-compliance of this notification or furnishing incorrect or incomplete information invite detention or seizure and penalty under section 129 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017).


17. This Notification shall come into force with effect from the date notified by the Commissioner State Tax in this behalf.

 

ANNEXURE

(see clause 13)

 

S. No.

Chapter or Heading or Sub-heading or Tariff item

Description of Goods

(1)

(2)

(3)

1

101

Live asses, mules and hinnies

2

102

Live bovine animals

3

103

Live swine

4

104

Live sheep and goats

5

105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6

106

Other live animal such as Mammals, Birds, Insects

7

201

Meat of bovine animals, fresh and chilled.

8

202

Meat of bovine animals frozen [other than frozen and put up in unit container]

9

203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

10

204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

11

205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

12

206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13

207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

14

208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

15

209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

16

209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]

17

210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers

18

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]

19

301

Live fish.

20

302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

21

304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

22

306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

23

307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24

308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

25

401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

26

403

Curd; Lassi; Butter milk

27

406

Chena or paneer, other than put up in unit containers and bearing a registered brand name;

28

407

Birds' eggs, in shell, fresh, preserved or cooked

29

409

Natural honey, other than put up in unit container and bearing a registered brand name

30

501

Human hair, unworked, whether or not washed or scoured; waste of human hair

31

506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

32

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

33

511

Semen including frozen semen

34

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

35

701

Potatoes, fresh or chilled.

36

702

Tomatoes, fresh or chilled.

37

703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

38

704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

39

705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40

706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

41

707

Cucumbers and gherkins, fresh or chilled.

42

708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43

709

Other vegetables, fresh or chilled.

44

712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

45

713

Dried leguminous vegetables, shelled, whether or not skinned or split.

46

714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.

47

801

Coconuts, fresh or dried, whether or not shelled or peeled

48

801

Brazil nuts, fresh, whether or not shelled or peeled

49

802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled

50

803

Bananas, including plantains, fresh or dried

51

804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

52

805

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

53

806

Grapes, fresh

54

807

Melons (including watermelons) and papaws (papayas), fresh.

55

808

Apples, pears and quinces, fresh.

56

809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

57

810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

58

814

Peel of citrus fruit or melons (including watermelons), fresh.

59

9

All goods of seed quality

60

901

Coffee beans, not roasted

61

902

Unprocessed green leaves of tea

62

909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

63

0910 11 10

Fresh ginger, other than in processed form

64

0910 30 10

Fresh turmeric, other than in processed form

65

1001

Wheat and meslin [other than those put up in unit container and bearing a registered brand name]

66

1002

Rye [other than those put up in unit container and bearing a registered brand name]

67

1003

Barley [other than those put up in unit container and bearing a registered brand name]

68

1004

Oats [other than those put up in unit container and bearing a registered brand name]

69

1005

Maize (corn) [other than those put up in unit container and bearing a registered brand name]

70

1006

Rice [other than those put up in unit container and bearing a registered brand name]

71

1007

Grain sorghum [other than those put up in unit container and bearing a registered brand name]

72

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]

73

1101

Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].

74

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]

75

1103

Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]

76

1104

Cereal grains hulled

77

1105

Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]

78

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]

79

12

All goods of seed quality

80

1201

Soya beans, whether or not broken, of seed quality.

81

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

82

1204

Linseed, whether or not broken, of seed quality.

83

1205

Rape or colza seeds, whether or not broken, of seed quality.

84

1206

Sunflower seeds, whether or not broken, of seed quality.

85

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

86

1209

Seeds, fruit and spores, of a kind used for sowing.

87

1210

Hop cones, fresh.

88

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.

89

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

90

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

91

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

92

1301

Lac and Shellac

93

1404 90 40

Betel leaves

94

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

96

1905

Pappad

97

1905

Bread (branded or otherwise), except pizza bread

98

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

99

2201

Non-alcoholic Toddy, Neera including date and palm neera

100

2202 90 90

Tender coconut water other than put up in unit container and bearing a registered brand name

101

2302, 2304, 2305, 2306, 2308, 2309

Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake

102

2501

Salt, all types

103

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

104

3002

Human Blood and its components

105

3006

All types of contraceptives

106

3101

All goods and organic manure [other than put up in unit containers and bearing a registered brand name]

107

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

108

3825

Municipal waste, sewage sludge, clinical waste

109

3926

Plastic bangles

110

4014

Condoms and contraceptives

111

4401

Firewood or fuel wood

112

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

113

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government

114

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

115

48 /4907

Rupee notes when sold to the Reserve Bank of India

116

4907

Cheques, lose or in book form

117

4901

Printed books, including Braille books

118

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

119

4903

Children's picture, drawing or colouring books

120

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

121

5001

Silkworm laying, cocoon

122

5002

Raw silk

123

5003

Silk waste

124

5101

Wool, not carded or combed

125

5102

Fine or coarse animal hair, not carded or combed

126

5103

Waste of wool or of fine or coarse animal hair

127

52

Gandhi Topi

128

52

Khadi yarn

129

5303

Jute fibres, raw or processed but not spun

130

5305

Coconut, coir fibre

131

63

Indian National Flag

132

6703

Human hair, dressed, thinned, bleached or otherwise worked

133

6912 00 40

Earthen pot and clay lamps

134

7018

Glass bangles (except those made from precious metals)

135

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.

136

8445

Amber charkha

137

8446

Handloom [weaving machinery]

138

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

139

8803

Parts of goods of heading 8801

140

9021

Hearing aids

141

92

Indigenous handmade musical instruments

142

9603

Muddhas made of sarkanda and phool bahari jhadoo

143

9609

Slate pencils and chalk sticks

144

9610 00 00

Slates

145

9803

Passenger baggage

146

Any chapter

Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika

147

 

Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers

148

 

Kerosene oil sold under PDS

149

 

Postal baggage transported by Department of Posts

150

 

Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)

151

 

Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)

152

 

Currency

153

 

Used personal and household effects

154

 

Coral, unworked (0508) and worked coral (9601);