Road Permits Under UP GST from 26th July – Even for Pass-through, Is it too much ?

This is to inform you that commercial tax department Govt. of Uttar Pradesh has issued a circular/ Letter no 2017-18/1017dt 22/07/2017 in continuation of notification no KA-NI-1014/Xl-9(52)/17 UP GST rules 2017 order (31)-2017 dt 21/07/2017,copy of the circular annexed here to. The circular will be effective from 26/07/2017.

E-waybill 01 :- According to circular any goods imported /received from out of India or from other state for incoming entry in to the state of UP. For Rs.5,000.00 or more shall carry From E-waybill-01 with the goods along with invoice and G.R of the goods.

E-waybill-01:- Will be generated from the departmental website by using your previous User ID and Password issued by the department. (just like E-sancharan form 38 in the VAT regime).

E-waybill-02:- This will be generated and issued by the supplier/seller who they are dealing in sensitive items like mentha oil , Refind oil & vanaspati oil, supari & Iron & steel for the invoice value above Rs. 1Lakh Will be generated from the departmental website by using your previous User ID and Password issued by the department. (just like Form – 21 in the VAT regime).

E- waybill-03:- For the purpose of E- commerce operators.

TDF -01:- Will be applicable on the goods transported through the state of UP. From other state to another state, shall be generated before the entry in the UP state and carried by the driver of the vehicle along with invoice & G.R of the goods.

TDF-02:- will be generated at the time of exit of the vehicle from state of UP against the goods for which TDF-01 Was generated earlier.