Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

'e-way bill system' is developed and approved by the Council.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t till such time as an 'e-way bill system' is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage; Now, therefore, in exercise of the powers vested under Section 68 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act No. 16 of 2017), read with Rule 138 Of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government of Andhra Pradesh hereby notifies the document known as e-Waybill that is to be issued by the taxable person or any other person. This notification will come into force with immediate effect and will be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icle number is not known and the goods are handed over to the Transporter for Transport, the person can mention the same in the e-Waybill form. Further, when goods covered by a single invoice are carried in more than one goods vehicle, a separate 'e-Way bill' has to be generated for each vehicle. (6) If the transporter carries goods of single way bitt without mentioning the vehicle number by the persons mentioned in Table -I or carries goods of more than one e-Waybill he shall generate 'Transporter Declaration' Form which is a consolidation of all the way bills carried by him before commencement of transport of goods as per the details of forms GST e-Way bill_1 in duplicate. (7) No Transporter Declaration Form is required .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority of the Chief Commissioner shall be vaild. (12) Form GST-eWaybiII_1 or Transporter Declaration Form can be cancelled only within 24 hour of generation with valid reasons. (13) In order to ensure that there are no instances of misuse of the facility of e-WaybiII system, the following validity period is fixed based on the distance. Period is to be calculated from the time of generation of the Form GST-eWaybill_1 or Transporter Declaration Form or Transhipment Declaration Form whichever is the latest: (1) If the distance from the origin of the goods to the destination is less than 100KMs, Validity period is two (2) days from the day and time of generation. (2) If the distance from the origin of the goods to the destination is be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (h) Within State or Inter state (i) Supplier or Recipient III Supplier Details IV Recipient Details V Document details (a) Document No (Tax Invoice/Bill of Supply/Delivery Chatlan) (b) Document Date (c) Rate of Tax (%) (d) Name or class of goods supplied (Commodity) (e) Units of Measurement (f) Quantity or weight (g) Taxable value (excluding Tax) (in. Rs) (h) IGST (i) CGST (j) SGST (k) Cess VI Name and Address of owner of the vehicle Declaration I/We hereby declare that the particulars furnished herein above are true and correct to the best of my knowledge. Signature of issuer Supplier/Recipient Form Transhipment Declaration Transhipment Details Transhipment Reference Number System generated Date and Time of g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates