E-Way Bill Under GST in Tamil Nadu: Documents Required & Validity

source: treflo

The Indian government introduced GST as a method of monitoring the movement of goods from one place to another. Tamil Nadu was one of the first states to implement an e-way bill in 2018 as a means of ensuring the requirements of GST. Individuals or entities need to generate an e-way bill to ensure that the transport of goods in Tamil Nadu follows GST rules. 

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Are you curious to learn more about e-way bill login in Tamil Nadu? Keep reading this article for a comprehensive overview.

The government charges GST in exchange for goods and services. However, this tax maintenance can be a serious liability. An e-way bill is an electronic document generated whenever goods and services are being transported from one part of the state to another. Entities must generate this bill when transporting goods worth a certain value within or outside the state. It contains all the details of goods and transport for government records.

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There are various ways of generating an e-way bill in Tamil Nadu. It is important to know about these before starting your registration process. Here are some of the different ways you can generate an e-way bill in Tamil Nadu:

Online Way to Generate an E-Way Bill

Step 1: Visit the official website of the e-way bill system. Click on "Login" and log in with your credentials.

Step 2: On the left side, go to “E-waybill” and choose “Generate new” from the drop-down list. It will lead to an online form.

Step 3: Enter details like the transaction type and subtype, document type and date, item, transactions, etc. Click on “Submit”.

Step 4: You will be able to spot errors, if any. Then, the system will generate a unique 12-digit number for you.

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Offline Way to Generate an E-Way Bill

Step 1: Visit the official website of the e-way bill system. Go to "Registration" and then click on “For SMS” from the drop-down list.

Step 2: This screen will display your registered mobile number partly. Click on “Send OTP”.

Step 3: Enter the OTP and click on “Verify OTP”. Once your phone is registered with the GSTIN, you can generate your e-way bill through SMS.

Step 4: Form your SMS message in the following format:

“EWBG / TranType / RecGSTIN/ DelPinCode / InvNo / InvDate / TotalValue / HSNCode / ApprDist / Vehicle”

Send this SMS to 7738299899.

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If you are planning to log in to the e-way bill system in Tamil Nadu to generate such a bill, here are some documents you must have to complete this process effectively:

• Bill of supply, invoice or Challan regarding the consignment of goods
• The vehicle number or transporter ID if transporting by road
• Transporter ID, document number, and date of transporting by rail, air or ship

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An e-way bill in Tamil Nadu comprises two parts in Tamil Nadu, including Part A and B. Part A collects all the details and data regarding the entire consignment. Part B, on the other hand, only contains the transport details. Here are the details that are required in the format of this bill:

• Recipient’s GSTIN
• Address and PIN code to the place of delivery
• Invoice details or challan number of the goods
• The total value of a consignment
• HSN code of goods
• A suitable reason for the transportation
• Transport details and document numbers like the receipt of railway or goods

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Even after generating an e-way bill in Tamil Nadu, people can reject it. This is usually done if a consignment was already cancelled as it did not reach the destination within schedule. Here are the steps for rejecting an e-way bill in Tamil Nadu:

Step 1: Visit the official website of the e-way bill system. Click on "Reject" on the left panel.

Step 2: Select the date of generating this bill. Click on “Submit”.

Step 3: You will find a list of the bills generated on that date. Select your concerned bill.

There will be a message box on the screen confirming that your bill has been rejected.

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Instead of rejecting an e-way bill, you also have the option of cancelling it if required. It is usually done if the goods were not transported as per the details published in this bill. Here are a few things to keep in mind before cancelling the bill:

• Only the one who generated an e-way bill can cancel it, and not anyone else.
• Once cancelled, using such a bill can be a punishable offence.
• One can only cancel a bill within 24 hours of generating it.
• If this bill has verification from any empowered officer, even the generator cannot cancel it.

The steps for cancelling an e-way bill are as follows:

Step 1: Visit the official website of the e-way bill system. Click on "e-Waybill" and select "Cancel" from the drop-down list.

Step 2: Enter the 12-digit bill number of the bill you need to cancel. Click on “Go”.

Step 3: Provide a justified reason for the cancellation and submit it. The portal will cancel your bill.

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Generally, a registered individual should generate an e-way bill if the value of concerned goods in movement is more than ₹50000. A registered person or transporter can also choose to generate such a bill even if this value is lesser.

Apart from that, unregistered people can also generate this bill. If an unregistered individual is supplying to a registered person, the receiver must ensure that this process complies with the rules.

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While transporting goods outside Tamil Nadu, such a bill can again be essential. It is required when the value of the goods surpasses ₹100000. However, it again depends on the state to which the goods are to be transported.

For instance, states like Punjab, Maharashtra, Bihar and Rajasthan require an e-way bill if the value of the goods is ₹100000. On the other hand, it is mandatory to get this bill if the value is over ₹50000 in states like Odisha, Telangana, Tripura, Uttarakhand, Sikkim, etc.

Generating an e-way bill can be essential when goods are being moved within Tamil Nadu. Mainly, if the total value of the goods exceeds ₹100000, transporters are required to generate this bill. However, there is a possibility of generating e-way bills even when the value is under ₹100000 as per the discretion of the transporters.

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There are a few cases of exemption when it might not be essential to generate an e-way bill. Some of these conditions are listed below:

• Non-motor vehicles used for transporting goods
• Goods transported under customs supervision or under customs seal
• Transit cargo going to or coming from notified areas such as Nepal or Bhutan
• Goods transported from a customs station to another or under Customs Bond from ICD to a Customs port
• Empty cargo containers as goods
• Goods movement under the defence formation of the Ministry of Defence
• Goods exempted from the requirement to generate e-way bills as per GST laws

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The dealers of Tamil Nadu often face different kinds of issues and problems while generating e-way bills. Some of these are listed below:

• Multiple Invoice Generation: It is not permissible to generate more than one invoice to generate a single e-way bill. A challan represents a specific consignment. However, in some cases, taxpayers tend to collate their invoices and generate a single e-way bill, which is an incorrect format.
• Bulk Generation Facility: A recent update of the e-way system portal is an option to generate multiple bills against multiple invoices. Users need to use a JSON-enabled Excel file to prepare this request. They often fail to pay attention to the templates used for previous entries while completing this step.
• Tracking Validity: There is an option for tracking an e-way bill from its portal. Users also have the option of extending its validity if required. However, this tracing mechanism is not working effectively in the current scenario. As a result, this facility cannot be used properly.
• Incorrect Details & Format: People often fail to update their vehicle and company details in an accurate format. In most cases, they follow the format of the vehicle’s RC, but they should be following the format of its number plate. Moreover, if they enter incorrect details of their company which is not the registered name, the bill will be incorrect.

Thus, as you can see, e-way bill login in Tamil Nadu is an important requirement for transporting goods across or outside the state. There are various conditions which determine whether or not a taxpayer needs to generate this bill. However, there can be serious consequences for not generating this bill.