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  2. What is GST?
  3. How To Generate an E-Way Bill in Uttarakhand
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    E-Way Bill Under GST in Uttarakhand: Documents Required & Validity

    gst in uttarakhand

    Uttarakhand, although best known for tourism, is urbanising rapidly. The Goods and Services Tax (GST) was introduced as a VAT on the supply of goods and services across India. As a response to this tax, the state government of Uttarakhand maintains e-way bills as electronic documents to ensure that the GST rules are followed during the movement of goods.

    Do you wish to find out more about an e-way bill in Uttarakhand? This article will give you detailed insights into the same.

    Team Digit

    What Is an E-Way Bill in Uttarakhand?

    An e-way bill is an important electronic document that the person-in-charge of a goods transport vehicle carries to record the movement of goods in transit. It is now mandatory for individuals and entities to generate an e-way bill when moving goods of value above a specified limit either within or outside Uttarakhand. The main purpose of this bill is to ensure that the states are complying with the GST rules when moving goods and services. It includes the details of the goods and transport.

    [Source]

     

    What Are the Different Ways to Generate E-Way Bills in Uttarakhand?

    To generate e-way bills in Uttarakhand before the movement of goods and services, here are the different ways one can login. The steps for these methods:

    Via Official E-Way Bill Portal

    A common way to generate an e-way bill is by filling out an online form from the e-way bill's official portal. Here are the steps to do so:

    Step 1: Visit the official portal of the e-way bill. Enter your username and password and click on "Login".

    Step 2: Click on ‘Eway bill’ and select the option  “Generate New”. It will open an online form.

    Step 3: Fill up this form with your details. Enter details like transaction type, document type, item details, transporter details, product description, HSN code, the quantity of goods, value of products, CGST and SGST applied, etc.

    Step 4: Click on “Submit” after filling in all the details. The next page will display your e-way bill.

    [Source]

    Via SMS Registration

    If you are unable to complete this process online, you can consider the SMS registration method. Here are the steps for this method:

    Step 1: Visit the official portal of the e-way bill. Enter your username and password and click on "Login".

    Step 2: Select "For SMS" under the "Registration" option. Enter your mobile number on the next page. 

    Step 3: You will receive an OTP on this number. Enter it on this page and click on "Verify OTP".

    Step 4: Type the SMS from your phone in the following format and send it to 77382 99899.

    [Source]

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

    The following section represents the meaning of this format and the details to be entered:

    • EWBG: It represents the command to generate an e-way bill.
    • TranType: Transaction type.
    • RecGSTIN: Recipient’s GSTIN.
    • DelPinCode: PIN code of the delivery address.
    • InvNo: Invoice number of the delivery document.
    • InvDate: Date of the invoice.
    • TotalValue: Value of the goods.
    • HSNCode: The first commodity’s HSN code.
    • ApprDist: Distance from the consigner to the consignee in km.
    • Vehicle: Vehicle number.

    [Source]

    What Are the Documents Required for Generating E-Way Bill in Uttarakhand?

    There are certain documents that a taxpayer needs to submit when trying to generate an e-way bill in Uttarakhand. The process remains incomplete without these. Thus, make sure that you have access to the following documents in this process:

    • Transporter ID or the vehicle number if the transport takes place by road.
    • Transporter  ID, document number, and date if the transport is by air, rail or waterways.
    • Invoice, Challan or bill of supply of the consignment of goods.

    [Source]

    What Is the Validity of an E-Way Bill in Uttarakhand?

    The validity of an e-way bill depends on the distance to be covered during the consignment for moving goods and services. Here is a highlight of the validity that will give you a general idea:

    Type of Vehicle 

    Distance 

    Validity 

    For over-dimensional cargo

    Up to 20 km

    24 hours 

    For every 20 km thereof

    Additional 24 hours 

    Other than over-dimensional cargo

    Up to 200 km

    24 hours 

    For every 200 km thereof

    Additional 24 hours 

    [Source]

    How to Reject an E-Way Bill in Uttarakhand?

    Taxpayers and suppliers might need to reject an e-way bill after generating it in certain conditions. For instance, if the consignment never reached the planned destination, it should be rejected. Here are the steps to do so:

    Step 1: Visit the official website of the e-way bill and log in. Click on "Reject".

    Step 2: On the new page, choose the date on which the concerned bill was generated. It will show a list of the bills generated on that date.

    Step 3: Choose your bill by matching the number of the E-Way bill and check the box beside it. Enter a reason for rejecting it and wait for the confirmation message.

    [Source]

    How to Cancel an E-Way Bill After Generating It?

    There is also a way of cancelling the e-way bill in Uttarakhand after generating it. The following steps will help you cancel an e-way bill:

    Step 1: Visit the official website of the e-way bill system. Log in with your credentials. 

    Step 2: Select "Cancel" under “e-Waybill”. Enter the unique 12-digit bill number.

    Step 3: Click on “Go”. Enter a suitable reason for cancelling this bill and submit it.

    [Source]

    When to Generate an E-Way Bill in Uttarakhand?

    Generating an e-way bill is not mandatory in every case. Here are a few situations when you need to generate an e-way bill in Uttarakhand:

    • People who have registered for GST and have goods movement in transit.
    • If you are moving goods worth more than ₹50000, you must generate this bill.
    • People who receive supplies from people who are not registered for GST. 
    • Transporters carrying goods via road, rail, or air need to generate this bill if suppliers fail to do so.

    [Source]

    E-Way Bill for Sending Goods Outside Uttarakhand

    Taxpayers and suppliers must generate e-way bills when moving goods worth ₹50000 outside Uttarakhand. However, some states do not require e-way bills unless the total value is over ₹100000. Such states include Tamil Nadu, Maharashtra, Bihar, West Bengal, Jharkhand, Rajasthan, etc. On the other hand, states like Telangana, Tripura, Odisha, UP, Sikkim and others require e-way bills if the consignment value is over ₹50000.

    E-way Bill for Sending Goods Within Uttarakhand

    It is mandatory to generate an e-way bill even when moving goods inside Uttarakhand. If the total value of the goods exceeds ₹50000, you need to generate and use this bill for the movement of your goods from one city to another within Uttarakhand.

    [Source]

    What Are Some Common Issues With Uttarakhand E-Way Bill that Dealers Face?

    Dealers often face various kinds of problems when generating e-way bills in Uttarakhand, which might make it challenging for them to complete this process. Here are some of the major challenges that they face:

    • Tracking Facility 

    One of the biggest issues dealers face with e-Way bills is tracking them. The e-Way  portal allows people to track the validity of their bills and even extend the validity period at times. However, this facility is currently dealing with some technical glitches. As a result, people often fail to utilise this facility.

    • Use of Invoices

    The e-Way portal allows people to use only one invoice for a single consignment. Sometimes when taxpayers collate multiple invoices to generate a single bill, it is seen as an error. This portal only recognises a single invoice against a bill. This can be another challenge for them.

    • Bulk Generation Facility

    The e-way portal has an option for the bulk generation of bills. This upgrade allows taxpayers to upload multiple invoices at the same time while generating multiple bills for their requirements. However, this process is complicated, as users need to request it through a JSON-enabled Excel file. Filling up these templates can be challenging for most people, which leads to errors in the entries. 

    • Incomplete or Incorrect Data 

    The online form for generating an e-way bill is quite detailed. People, therefore, might miss out on some details. For instance, they often fail to include the transporter ID and simply fill in the details of the vehicle. On the other hand, some people might enter the incorrect name of their companies and not the registered name. These end up creating errors in this bill.

    • Incorrect User ID

    There is a single unique user ID for every e-way bill. However, it is seen that users enter different user IDs every time they make an entry. This causes e-way bills to have incorrect GSTINs. Thus, entering the accurate user ID is important to avoid this problem.

    Hopefully, that gives you a detailed guide to e-way bills in Uttarakhand, their purpose and the steps to generate them. As the article pointed out, this bill is an essential document for the government to keep track of the goods in transit. It is mandatory to generate this bill to avoid penalties while moving goods.

    FAQs About E-Way Bill in Uttarakhand

    Is there any penalty for not generating e-way bills in Uttarakhand?

    Yes, it is a mandate to generate an e-way bill based on the situation in Uttarakhand. If you fail to do so, there can be fines up to ₹10000. Thus, it is advisable to generate this bill on time.  [Source]

    Yes, it is a mandate to generate an e-way bill based on the situation in Uttarakhand. If you fail to do so, there can be fines up to ₹10000. Thus, it is advisable to generate this bill on time. 

    [Source]

    What happens if the goods are not transported even after generating an e-way bill in Uttarakhand?

    If the consignment cannot be completed even after generating an e-way bill, taxpayers and users must cancel it. However, it can only be done by the individual who generated this bill within 24 hours of its generation. It cannot be cancelled if any higher authorities verify it. One cannot use an e-way bill once it is cancelled.

    If the consignment cannot be completed even after generating an e-way bill, taxpayers and users must cancel it. However, it can only be done by the individual who generated this bill within 24 hours of its generation. It cannot be cancelled if any higher authorities verify it. One cannot use an e-way bill once it is cancelled.

    Do I need to generate an e-way bill if the value of goods in transit is lower than ₹50000?

    It is not mandatory to generate an e-way bill in Uttarakhand if the value of the goods is under ₹50000. However, you can choose to generate it if you deem it necessary for your records.  [Source]

    It is not mandatory to generate an e-way bill in Uttarakhand if the value of the goods is under ₹50000. However, you can choose to generate it if you deem it necessary for your records. 

    [Source]

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    Go Digit General Insurance Limited | Corporate Office Address: Atlantis, 95, 4th B Cross Road, Koramangala Industrial Layout, 5th Block, Bengaluru 560095 | Registered Office Address: 1 to 6 floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, Shivaji Nagar, Pune-411005, Maharashtra | Trade logo of Go Digit General Insurance Ltd. displayed above belongs to Go Digit lnfoworks Services Private Limited and is provided and used by Go Digit General Insurance Ltd. under license.

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