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EWay Bill under GST in Uttar Pradesh (UP)

Updated on:  

08 min read

A lot of confusion surrounding the applicability of generating and carrying eWay Bills for transportation of goods inside and outside the state of Uttar Pradesh has left many suppliers and transporters native to UP in soup.

Latest Updates

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

e-Sancharan-‘Form 38/ Form 39’ in UP: certificate applicable during VAT era

Way bill system for tracking the movement of goods into the State from outside the State existed during the VAT regime in Uttar Pradesh.

VAT registered dealer-

Manual Form 38( Form XXXVIII) of the UPVAT laws was the declaration or certificate that had to be submitted by the VAT registered dealer to the jurisdictional VAT officer. Its duplicate copy and a trip sheet had to be carried by the person-in-charge of the conveyance coming into the State of Uttar Pradesh from any place outside the State.

Purchaser unregistered dealer-

Similarly Manual Form 39( Form XXXIX) of the UPVAT laws was the declaration or certificate that had to be obtained by the purchaser unregistered dealer in Uttar Pradesh from Assistant commissioner and sent the signed form to the seller in both the original and duplicate copy to enable the person-in-charge of the conveyance  carrying goods and coming into the State of Uttar Pradesh from any place outside the State or vice-versa. In case of Sale of goods within the state, no form had been prescribed by the UP Commercial tax department.

Whether movement of goods in UP need E-way bill today & What is the Working model of the current system

Yes, a reformed e-Sancharan system continues under GST regime also until the Implementation of e-way bills by Centre kicks-off from 1st April 2018 for inter-state and from a yet-to-be notified date* by the State of UP for movement of goods within the State. * GST Council is yet to announce dates for intra-state implementation of Eway bill.  Currently, the commercial tax department of Uttar Pradesh has prescribed one or more of the following documents/certificates:

  • TDF- Transit declaration form (ePargaman prapatra) for Goods of other States that pass through UP while in transit.
  • E-Way Bill-01 (Import declaration form) for heavy vehicles transporting goods from other States into Uttar Pradesh for delivery .
  • E-Way Bill-02 (Transport memo) for Movement of Goods from UP to any other State or for movement of goods within the State between two cities in UP.
  • E-Way Bill-03 declaration form for movement of Goods by e-commerce operators within UP.
UP eway bill

So, how does this work?

Every heavy vehicle, passing through UP, is required to generate transit form in TDF-1, while entering UP, and utilize it using TDF-2 form while leaving UP. TDF-2 has to be generated within 24 hours of the vehicle exiting UP. Transit module begins with registration of the vehicle, followed by user login, TDF Generation, change transit vehicle, add transporter, change the password, change vehicle owner, respectively.

Generate TDF-1- TDF Entry Form

First of all, User needs to generate TDF, while entering UP. A user needs to provide information, relevant to goods, departure place, destination place etc while entering UP boundaries Once filling all the relevant data, a user needs to take the print of generated sheet, and carry it while traveling in UP. Transporter needs to carry it while traveling in UP, for verification at any point in time.

Generate TDF-2- TDF Utilization Form

TDF2 is used by a user, while leaving UP i.e at time of exit, a user needs to utilize the TDF1, that he generated at a time of entering UP.

How to register for the UP portal for E-way bills

Registration of user

Any GST registered user who wants to use this facility, has to register themselves on the portal filling details asked on the application window. If the user is unregistered under GST but had TIN number may register on the same portal using a different application window. The user needs to use a separate window is to be used in case the goods being dealt with are Non-GST goods.

Registration of Vehicle

UP eway bill

Every goods vehicle that passes into/through UP needs a one-time registration after which TDF-1 and TDF-2 can be generated. Note that if there is a change in the vehicle for the movement of goods, then the user needs to register the new vehicle on the portal before re-assigning the new vehicle to the existing TDF-1.  

Different ways to generate E-Way bill in UP

Currently, the commercial tax department of UP supports online generation and management of EWay bills. The TDF (transit forms) can be managed through SMS as well. The user has to send the either of following codes via SMS to 9935901889

  • For Entry SMS : ctxup< space >tdf< space >< last 10 digit tdf serial no. >< space >1
  • For Exit SMS : ctxup< space >tdf< space >< last 10 digit tdf serial no. >< space >2

Validity of TDF

As per the FAQs released by the commercial tax department of UP, Eway bill TDF generated remains valid for a period of four days from the date of generation of such TDF.

Frequently Asked Questions

Goods vehicle is passing through UP, Suppose transporter sub-contracts another transporter, does a fresh TDF-1 need to be generated?

No, there is an option to ‘Add transporter’ for any transporter to add a sub-transporter under him. Under this, User can add relevant transporter details, to add a transporter under him, on same vehicle number.

In case of a change in the vehicle carrying goods, is there a need to generate fresh TDF?

No, there is an option to ‘change transit vehicle’ for a particular TDF declaring the Goods in transit. Change transit vehicle comes into the role, in case of an accident, or vehicle gets out of service after it has entered UP. In these circumstances, a user needs to change the vehicle and, consequently, need to change the information of the vehicle in an application.
Note: User can change vehicle only, if a new vehicle is also registered, and do not hold any pending TDFs. If the vehicle is registered and does not have any pending TDFs, a user can change with it, by providing relevant information, like reason of the change, date of change etc.

Is there any specific route that needs to be taken as declared in the TDF generated or can the user take any other route?

Yes. Whether it is a TDF-1 or TDF-2, both have an option in the form to declare the Entry location or Exit location respectively. 37 locations are given as options to select here. TDF-1 also gives a user a field ‘Others’ to enter any other Entry location desired. In TDF-2, a user has to mention the Destination State compulsorily.

While using SMS mode of generation of TDFs, should a user send the SMS using registered mobile number only?

No, the User(taxpayer) / transporter/ owner of vehicle/ driver declared in form may send SMS to 9235512608 for the purpose of managing TDF-1 or TDF-2.

Can user generate another TDF-1 replacing the old one for goods in transit?

No, User has to generate the TDF-2 against the TDF-1 generated for a particular entry of goods vehicle into UP, before being able to regenerate a fresh TDF-1 for the same vehicle movement.

Does the TDF or Eway bills in EWB-01,02 or 03be required for all goods that are transported?

No, Those goods that are prescribed in Section 50 of the State VAT Act of Uttar Pradesh only require the generation of TDFs.

When should people of UP generate E-way bills on the NIC portal

People of UP who send goods outside the State of UP have to one-time register themselves on Eway bill NIC portal and start generating Eway bills from 1st April 2018. For the movement of goods within the State of UP, people can generate Eway bills only after the State of UP notifies intra-state implementation in its official gazette.

Intra-State implementation of e-way bill for Uttar Pradesh alongwith Kerala, Telangana, Gujarat, Andhra Pradesh begins from 15th April 2018.
So, People of Uttar Pradesh must start generating e-way bills on the common NIC portal for movement of goods within their State starting April 15.

We shall keep you posted here about the date of implementation of Eway bills for intra-state as & when the  State Gazette comes out! Meanwhile, try ClearTax EWayBill, intelligent solution designed to generate and manage your Eway bills helping you with an easy transition into the new system  

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