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The government had specified a full and final date of 3rd June, 2018 as the deadline for the entire nation to move into the e-way bill era, both for inter-state as well as intra-state. Looking at the intra-state e-way bill, New Delhi was the last state to go live, as it adopted the bill only on the 16th of June. However, similar to Tamil Nadu and West Bengal. New Delhi too, has prescribed a higher limit of INR 1 Lakh as a threshold for generating the e-way bill for movement of goods.
Needless to stay, business across New Delhi are now expected to start using the e-way bill New Delhi portal. More importantly, they need to be aware about the various e-way bill provisions, in order to generate e-way bills in New Delhi, and transition smoothly into the e-way bill era without any hassle.
In the pre-GST era, the Department of Trade and Taxes, NCR had notified an online Form T1, for providing information to the department in respect of movement of petroleum products (except petrol, diesel, aviation turbine fuel, petroleum gas and CNG), tobacco and gutka, consequent to their sale, stock transfer or local movement, by the registered dealers engaged in the trade of these goods, before the actual movement of such goods occurs. However, in 2016, the department designed and developed a simplified online Form DS1 i.e. Delhi Sugam 1 in place of Form T1, for providing information to the department in respect of movement of any goods from Delhi to any place outside the territory of Delhi, before the actual movement of the goods. However, in spite of the good intention of Form DS1, it was perceived to be too stringent and had to be scrapped by the Delhi government in May 2016, till a revised version of the same was launched.
Similarly, DS2 i.e. Delhi Sugam 2 was an online form to be filled by all registered dealers who brought goods in Delhi from outside Delhi by road, rail, air, courier, pipeline, internet etc. before entry of the goods in Delhi VAT jurisdiction.
By an order passed by the New Delhi state government on the 15th of June, 2018, the state accepted the inter-state e-way bill from the 16th of June, 2018 along with the rest of the country, but with an enhanced limit of INR 1 Lakh.
Any GST registered user who wants to gain access to the e-way bill facility, needs to register themselves on the e-way bill New Delhi portal, filing the details which are asked for on the application window. If the user is unregistered under GST but has a TIN number, he can still register on the same portal using a different application window. Similarly, the user needs to use a separate window, in case the goods being dealt with are non-GST goods.
Currently the commercial tax department of New Delhi supports online generation and management of e-way bills at the e-way bill New Delhi portal. Businesses in New Delhi who send goods outside the state have to register themselves on a one-time basis at the e-way bill New Delhi portal and start generating e-way bills from 1st April, 2018. On the other hand, as per the notification issued by the New Delhi state government, the e-way bill for intra-state movement of goods was made mandatory from 16th June 2018. Also, all B2C transactions were exempt from the provision of e-way bill.
Thus, it is essential, that businesses are clear about how to generate e-way bills in New Delhi, in order to carry forward their business in a compliant manner.