The State Government of Telangana notified the document known as “ Way Bill ” which should be issued by the registered person for intra-State movement of goods from 10th February 2018 for transporting goods above the value of Rs. 50,000.
“As such the e-way bill Rules is not in force. Hence, the Government hereby decided to issue way bill Rules for the intra-state movement of goods,” the notification issued by the State Government said.
As per the notification, every registered person under the Telangana Goods and Services Tax Act – 2017 shall generate Waybill through online. The registered person, required to generate Waybill initially should register@ www.tgct.gov.in/gstwaybill, if not registered earlier.
The person shall enter the details of such goods in the Form “Waybill” with vehicle number in triplicate and issue the original and duplicate thereof duly signed by him or his manager or agent to the owner or the other person in charge of the goods vehicle. He shall also issue documents as per the provisions of TGST Act, 2017, in addition to Waybill. However, if the vehicle number is not known and the goods are handed over to the Transporter for Transport, the person can mention the same in the Waybill form. Further, when goods covered by a single invoice are carried in more than one goods vehicle, a separate ‘Waybill’ has to be generated for each vehicle.
The Form “Waybill” and documents specified shall accompany the goods and shall be tendered by the person-in-charge of the goods vehicle to the officer who checks the vehicle, where the goods vehicle first checked in the State and after getting it verified and attested by the officer, the original should be retained by the officer and the duplicate shall be returned to the person submitting such Form “Waybill” and he shall carry duplicate form along with goods vehicle.
The Waybill can be generated only through Telangana Commercial Taxes web portal www.tgct.gov.in/gstwaybill) under the authority of the Commissioner of State Tax. It can be canceled only within 24 hours of the generation with valid reasons.
In order to ensure that there are no instances of misuse of the facility of Waybill system, the following validity period is fixed based on the distance. The period is to be calculated from the time of generation of the Form Waybill: (a) if the distance from the origin of the goods to the destination is less than 100 KMs, the validity period is two (2) days from the day and time of generation. (b) if the distance from the origin of the goods to the destination is between 101 KMs and 500 KMs, the validity period is three (3) days from the day and time of generation. (c) if the distance from the origin of the goods to the destination is between 1001 KMs and 2000 KMs, the validity period is ten (10) days from the day and time of generation. (d) if the distance from the origin of the goods to the destination is between 2001 KMs and above, validity period is ten (10) days from the day and time of generation.
However, the notification is not applicable for the movement of (1) Alcoholic liquor for human consumption (2) Petroleum crude (3) High-speed diesel oil (HSD) (4) Motor spirit (commonly known as petrol) (5) Natural gas (6) Aviation turbine fuel and they will continue to follow the procedures under the Telangana Value Added Tax Act, 2005 for generation of Waybill.
Subscribe Taxscan Premium to view the Judgment
