• CA Shashank Goel

UP E-way Bill Rules Simplified | State E-way Bill

As per the rules published in the official notification of Uttar Pradesh government, no goods shall enter the border of UP without a Proper E-way bill if the Taxable value of goods is in excess of Rs. 5000. This is completely contrary to the rules framed by GST Council wherein the threshold Limit is proposed at Rs. 50,000.

As per the latest communication from the government these rules will become effective from 15th of August 2017 for all the goods entering into the State borders of Uttar Pradesh.

What are the different types of E-way bills??

  • E-way Bill No.1: For any goods over and above the value of Rs.5000 entering into the state of Uttar Pradesh

  • E-way Bill No.2: For supplier dealing in sensitive goods like cement, menthe oil, refined oil, supari, iron & steel etc for the invoice value exceeding Rs.100,000/-.

  • E-way bill No.3: For e-commerce operators, supplying goods into the territory of Uttar Pradesh

  • TDF – 01: For goods are passing through Uttar Pradesh. E.g. Goods are supplied to Bihar from Delhi via Uttar Pradesh. In that case driver needs to carry TDF – 01 along with Invoice and GR.

  • TDF – 02: To be filled at the time of exit of vehicle from state


Registration for generation of Eway Bill under UP GST Act

The respective person will have to do the below mentioned steps on the website http://comptax.up.nic.in

Registration for generation of E-way bill under UP state GST law

Process to generate Eway Bill 1 under UPGST


1. It is the responsibility of the recipient of goods to ensure that proper details are mentioned

2. Since the E-way bill is generated electronically, physical signatures are not required

3. Incase of shifting of goods to other vehicle, generate a new eway bill and keep G.R. And other relevant documents that serve as a proof of reason for transfer

Case 1: One Invoice, Multiple Conveyance

In case of Bulk Purchase, upto 100 such token no. can be generated at once

Herein, bulk purchase would effectively mean purchase (domestic / import) against one Invoice / Bill of Entry but dispatched through multiple conveyance due to any reason what so ever.

Additional procedure to be followed

1. Upload the bill of entry/ Invoice/ RR in the portal

2. Mention the total quantity of goods

3. Mention details of all the vehicles

Case 2: One Conveyance Multiple Eway Bills

Additional procedure to be followed

1. Input details of goods to be transported

2. A 14 digit interim code will be generated

3. At the time of final loading of goods enter the final unique code


Validity Period of Eway bill 1 under UP GST Act

Validity of E-way Bill


1. In case of Imports the effective date for calculation of duration shall be date of custom clearance

2. For Air Imports the effective date would be date of removal of goods from the airport

What if the validity Period for E-way Bill Expires??

If the time mentioned above expires before entry of the goods in the state border or it is not possible to move goods within the time left the request for additional time along with reasons for the delay shall be given to the joint commissioner

Joint Commissioner will have to pass an order in writing along with the reason to allow such delay

Joint Commissioner would be required to hereby consider that max time period between state border and any specific location in the state is 4 days

What happens in the Event of Vehicle Break Down??

In the event of vehicle break down, move an application to respective authority in the commercial tax department

Post which the authority would do a physical inspection of the vehicle and allow the delay keeping in mind the other problem


Procedure for generation of other Eway bills

Eway Bill 2 under UP GST act

1. Login in the portal with the help of email id / mobile no. And password

2. Fill in the required details, Invoice No., Date, Description of goods, weight, dimensions, qty. Etc

3. Fill in the vehicle details


Use the facility of Add Branches / Depot in case the goods are transported to self branches

In case of shifting of goods to other vehicle, generate a new Eway bill and keep G.R. And other relevant documents that serve as a proof of reason for transfer

In this case it the responsibility of the supplier of goods to ensure proper details are mentioned

Eway bill 3 under UP GST act

As E-commerce operator has been given a facility to generate the E-way bill 3 using a combined excel sheet. The sheet can be downloaded by logging into the common portal

Transit Declaration Form

1. Login into the system using login Id and password

2. Input the details of goods (Inv. No, Date, Description of goods, weight, dimensions, quantity)

3. Mention 3 important places that fall in the route of entering and exiting the state borders

4. Before entering the sate borders the transporter will have to get goods weighed and input the same online

5. At the time of exiting the state borders, the vehicle will have to be re-weighed and details of the same have to be subsequently mentioned in the TDF 2

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