GST

Sl. No. States

1 Arunachal Pradesh

2 Andhra Pradesh

3 Assam

4 Bihar

5 Gujarat

6 Himachal Pradesh

7 Jharkhand
8 Karnataka

9 Kerala

10 Madhya Pradesh

11 Meghalaya

12 Orissa

13 Rajasthan

14 Telangana

15 Tripura
16 Uttar Pradesh

17 West Bengal

18 Uttarakhand

19 Nagaland
20 Haryana

21 Chattisgarh
22 Sikkim
23 Jammu and Kashmir
24 Punjab
25 Chandigarh
26 Delhi
27 Manipur
28 Mizoram
29 Daman and Diu
30 Dadra and Nagar Haveli
31 Maharashtra
32 Goa
33 Lakshadweep Islands
34 Tamil Nadu
35 Pondicherry
Andaman and Nicobar
36 Islands
 GST E-Way bill status
Last Update

Communication has been issued that all the Boarder Facilitation Counter (Check Posts)
other than field offices of Bhalukpong, Banderdewa and Likabali shall be closed down

Communication has been issued specifying issuance of GST Inward Permit, GST
Outward Permit, GST permit for Intra state supply. However, goods to be moved with
the documents usually carried by the transporter along with new E-waybill. The tax
payers can log in to fill e declaration at www.tax.assam.gov.in using their log in
credentials for generating e way bill. (The detailed steps are attached for ready
reference)

Communication has been issued specifying new formats in form E-way Bill VII, E-way
bill VIII, E-way bill IX and E-way bill X for issuance of waybills. The tax payers can log in
to fill e declaration at www.biharcommercialtax.gov.in using their log in credentials
under the Bihar VAT Act for generating e way bill. Further for value of consignment of
less than 50,000 waybill will not be required.

Notification has been issued that the documents as mentioned under Rules 51 and 52
of the existing Gujarat VAT Rules with modifications required under the Gujarat GST Act
& Gujarat GST Rules shall be the documents that the person in charge of a conveyance
carrying consignment of goods shall carry while the goods are in movement or in
transit storage.

Communication has been issued specifying utilization of Form-26A as e-waybill under

GST. The existing system of declaration in Form XXVI-A will be covered under Himachal
Pradesh Goods and Services Tax Act,2017 and will be considered as e way bill .The tax
payers can log in to fill e declaration at www.hptax.gov.in using their existing log in
credentials under the HPVAT Act.
Alert has been issued on the website that road permits are discontinued w.e.f. 1st July
2017
Notification has been issued for continuation of e - waybills in the state of Karnataka.
However, goods to be moved with the documents usually carried by the transporter
along with new E-waybill. The tax payers can log in to fill e declaration at
www.vat.kar.nic.in, www.sugam.kar.nic.in, www.sugam2.kar.nic.in in using their log in
credentials for generating e way bill. Further for value of consignment of less than
50,000 waybill will not be required.

Kerala authorities has prescribed Form GST Ker 1 and Form 15 for e waybills. The tax
payers can log in to fill e declaration at www.keralataxes.gov.in using their existing log
in credentials under the Kerala VAT Act for generating e way bill.

Notification has been issued by the authorities for abolition of check posts and it is
mentioned that goods should accompany transport documents like invoice, challan,
bulity etc. during movement.
Draft Notification has been issued specifying that existing Form no.
17,18,35,36,37,38,40 under Meghalaya VAT Act & Rules to continue till e-waybill
system is approved by GST Council

Communication (in local language) has been issued by the authorities that requirement
of waybills shall be postponed for 2 months
Circular has been issued by the department that waybills will be required only for
Petroleum crude, Diesel, Natural Gas, ATF, alcoholic liquor for human consumption.
However, the goods can be moved with tax invoice/ bill of supply/ delivery challan
along with other transport documents such as builty etc. typically used in the
movement of goods.

Alert has been issued that earlier system of waybill is discontinued and Invoice/
delivery challan is sufficient for movement of goods.

Notification has been issued that till E-waybill system is developed by Council, existing
documents viz. Tax invoice, Manifest and Consignment Note shall be carried by the
person in charge of a as required under Tripura VAT Act &/or Rules thereto for
movement of goods would continue.
Communication has been issued that there would be no requirement for issuance of
waybills and goods accompanying with transport documents such builty, GST
compliant invoice etc. would not be stopped at check-posts

Notification has been issued by the authorities that goods should accompany invoice,
delivery challan, consignment note and e-waybill. Further, alert is given on the website
that until the new waybill under GST system is available on the website, dealers can
import goods without any waybill. They should however carry other documents as
required under GST Act.

Communication has been issued that goods should accompany transport documents
such as tax invoice or bill of supply, builty etc. during their movement

As discussed with our local counsel, we have been given to understand that waybills
would continue in the state of Nagaland i.e. Form 23 and 24 , however, no such
notification has been issued by the authorities.
bill status
Latest update

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As per Notification G.O.Ms. No.309, Revenue (Commercial Taxes-II), dated 24 July 2017,
every registered person or unregistered person or a person liable to be registered
under APGST Act 2017 shall be liable to generate e-waybill in Form GST Waybill_1. The
e-waybill is mandatory for movement of taxable goods of value exceeding INR 50,000
excluding taxes . For inter-state transaction, the person responsible to generate above
form shall be- Supplier registered in AP/ Recipient registered/ un-registered in AP/ liable
to be registered while for intra-state - Supplier registered in AP/ If supplier is un-
registered and recipient is registered Recipient has to generate/ If supplier and
recipients are un-registered Un-registered supplier has to generate . This
notification shall come into force with immediate effect and will be in
operation till 30-9-2017.

Circular 6/2017 and 7/2017, Dated 7th July,2017, (Circulars-No. CT/COMP -49 120 13
123,No. CT/COMP -49 120 13 123) have been issued specifying documents such as GST
Inward Permit, GST Outward Permit and Transit passes for movement of goods. For
removal of hardship of carrying goods within the state at this initial stage of GST Roll
out, requirement of 'GST Permit for intra-State supply': for intra-State supply of taxable
goods within Assam is kept in abeyance until further order.

As per Notification- S.O. 109, dated 29th June 2017, following documents are
prescribed
Transportation of goods from a place outside the State of Bihar to a place
inside the State of Bihar -tax invoice/bill of supply (delivery challan in cases other
than supply) and a 'Bihar e way bill Form -IX'
Transportation of goods from a place inside the State of Bihar to a place
outside the State of Bihar-tax invoice/bill of supply (delivery challan in cases other
than supply) and a 'Bihar e-way bill Form -X'
Transportation of goods from a place inside the State of Bihar to any other
place inside the State of Bihar-tax invoice/bill of supply (delivery challan in cases
other than supply) and a 'Bihar e-way bill Form -VIII'
Transportation of goods from a place outside the State of Bihar to any other
place outside the State of Bihar-Bihar e-way bill Form -VII' and carry a tax
invoice/bill of supply.

As per Notification No. (GHN-50)GSTR-2017(4)/TH, dated 30/06/2017, the forms 402,

403, 405 (as they were applicable under the earlier law) have been prescribed (with
modifications). The forms are available on the website after login. Guidelines for
generating the said waybills have also been provided on the website.

No further update. Refer attachment.

Road Permit and Transit Permit discontinued from 01-Jul-2017 and 05-Jul-2017
respectively.
Notification No. FD 47 CSL 2017 dated 5 July 2017
Karnataka Govt. mandates e-way bill for movement of 41 commodities in relation to
supply or for reasons other than supply or due to inward supply from outside State or
from unregistered persons, where value exceeds Rs. 50,000/-; In addition to entering
details such as description of goods, name & address of vehicle owner, and consignor &
consignee information in departmental website, a tax invoice or delivery challan shall
be carried where movement is due to supply or inward supply from outside State or
from unregistered person; When goods covered by single invoice are carried in more
than one vehicle, separate e-way bill has to be generated for each vehicle; Lays down
detailed procedure in this regard, while stating that in case of more than 1 commodity
in an invoice, consolidated value and description of all such commodities may be
entered whereas in case of transport of goods covered by multiple invoices relating to
same consignor / consignee in same goods vehicle, total value and quantity thereof
covered by all such invoices shall be uploaded; Where registered persons do not have
computer, they can enter information through their own mobile phones using m-way
bill facility, which is a method for getting e-way bill number for arrival and movement
of goods through SMS. Duration for validity of such way bills have also been prescribed
(max. 12 days) depending upon distance to be covered.

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State governmnet has notified that the documents viz. Tar Invoice, Manifest and
Consignment Note shall be canied by the person in charge of a conveyance carrying
any consignment of oods taxable under GST while the goods are in movenrent or in
transit storage till an E-way Bill system is developed and approved by the GST Council.
As per Notification No K.A.NI.-1014/XI-9(52)/17-U.P.Act-I-2017-Order-(31)-2017 dated 21
July 2017, as amended by Notification No K.A.NI.-1158/XI-9(52)/17-U.P.Act-I-2017-Order-
(38)-2017 dated 18 August 2017 - For transportation of goods from a place outside
State to Uttar Pradesh during transportation or in transit storage e-waybill 01 is
required to be filed if value of goods amounts to INR 50,000 or more.
- For transportation of Specified Goods (Mentha Oil, Menthol and D.M.O., Supari, Iron
and Steel, All types of edible oils and Vanaspathi ghee) within the state or from Uttar
Pradesh to outside the State e-waybill 02 is required if value of goods amounts to INR
50,000 or more.
- For transportation of taxable goods valuing INR 50,000 or more from a place outside
Uttar Pradesh by e-commerce operators or by their authorized transporters, courier
agents or delivery agents, for delivery to a single person within Uttar Pradesh, the
enclosed form e-waybill 03 shall be carried with such goods.
- For transportation of goods from outside Uttar Pradesh to a place outside the Uttar
Pradesh but transit through Uttar Pradesh or stored in transit in Uttar Pradesh TDF 01 is
required if value of goods amounts to INR 50,000 or more. For exit of these goods, TDF
02 is required to be generated.

Refer Notification No. 1156-F.T., the 30th day of June, 2017.

As per Notification-533/2017/9(120)/XXVII(8)/2017, dated 30th June,2017,

1) In case the supplier is registered, the supplier shall issue tax invoice as prescribed
under "Tax invoce, debit and credit note" rules, bill of supply, delivery challan or any
other documents to the recipient and such document is required to be carried during
movement of goods.

2) In case of supply of goods from an unregistered person to a registered person, the

registered person will issue invoice or any other prescribed document to the
unregistered supplier which must be accompanied during the movement of goods.

3) Transporter/ driver or the one who is incharge of goods is required to carry the
following documents during movement of goods-
a)Tax invoice/ Tax challan
b)Builty/ goods receipt
c)Any other document to be prescribed by the State Government in this regard.

No further update
As per Notification No. 57/ST-2. , dated 12th July, 2017-
Documents comprising of a trip sheet or log book, alongwith a tax invoice or delivery
challan or bill of supply or bill of entry, as the case may be, shall be the documents that
a owner or person incharge of the goods and, when the goods are carried by a goods
carrier, the driver or any other person incharge of the goods carrier, shall carry with
him.
Also, as per Notification No. 65/ST-2, dated 2nd August, 2017, the Governor of Haryana
has specified ten thousand rupees, as the value of any consignment of goods in a
conveyance, exceeding which the person in charge of a conveyance shall carry the
prescribed documents.

Notification No F-10-50/2017/CT/V (92), dated 10th July,2017

Till such time the E-way bill and approved, following documents will be kept with the in-
charge of the vehicle carrying goods-
1) Invoice/Tax invoice or Challan with GSTIN of the consignor and consignee
2) Challan or builty issued by the transporter.
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