Waybill under Telangana Goods and Services Tax Act, 2017

Feb 12, 2018 | by Avantis RegTech Legal Research Team

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Section 68 of the Telangana Goods and Services Tax Act, 2017 provides that the Telangana Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

And Rule 138 of the Telangana State Goods and Services Tax Rules, 2017, stipulates that till such time as an 'e-way bill system' is developed and approved by the Council. Accordingly, the Telangana Government has notified the document known as “way bill” that is to be issued by the registered person for movement of goods in the state and Commissioner of State Tax, Telangana has notified the date of effect of the way bill with effect from August 16, 2017.

And, whereas, the Government have notified Rule 138 substituting the earlier Rule on e-way bill basing on recommendation of GST Council vide G.O 5th read above and notified the appointed day for e-way bill with effect from February 01, 2018 vide G.O.Ms. No.25. The Ministry of Finance, Department of Revenue, CBEC issued notification No. 11/2018, rescinding the notification of appointed day for implementation of e-way bills.

Accordingly, the State Government of Telangana also rescinded the implementation of e-way bills in the State with effect from February 02, 2018 vide G.O.Ms No. 29, dated February 09, 2018. 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.

Now, the Government of Telangana State has notified the document known as “Waybill” that is to be issued by the registered person for intra-State movement of goods.

Every registered person under the Telangana Goods and Services Tax Act – 2017 shall generate Waybill through online. Registered person, required to generate Waybill initially should register at www.tgct.gov.in/gstwaybill, if not registered earlier.

Waybill is required for the movement of goods, which are not exempted under the Act, for all purposes for the movement within the State, when the total value of consignment that is value of Tax Invoice / bill of supplies / delivery challan including State Tax / Central Tax / Integrated Tax / Cess exceed Fifty Thousand Rupees.

Generation of Waybill shall be the responsibility of the following persons in case of Intra-State transaction:

(a)    Supplier/ recipient registered person in Telangana State,

(b)   If supplier is un- registered and recipient is registered - recipient has to generate.

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 ‘Way bill’ 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.

Form Waybill can be cancelled only within 24 hours of generation with valid reasons.

[G.O.Ms. No. 30]

URL: https://www.tgct.gov.in/tgportal/GST/gst_faqs/go30.pdf


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