e-Way bills for Interstate movement
Sub :
APVAT Act & CST Act – Transporter registration and declarations to be filed at Border Check posts-e-Way bills for Interstate movement - Action to be taken for irregularities-Certain instructions- Regarding.
Circular No & Date:
A I(1)/45/2014, Dt: 15-09-2015
The circular instructions were issued in the references cited on the system of Transporter registrations, generation of e-way bills and Transporter declarations for inter-state movement of goods.
It has come to notice of the undersigned that inspite of repeated warnings, certain transporters are violating the APVAT Rules and not issuing transporter declarations which are mandatory for the Parcel Lorries containing goods of multiple number of dealers. In the absence of Transporter declaration, it is not clear in which goods vehicle, the goods of the dealers are transported. Because, if the dealer chooses parcel lorry while generating eWaybill, he is permitted to generate eWaybill without vehicle number. If the transporter also does not generate transporter declaration containing the vehicle number, it gives scope for the dealer to use the waybill for second or third time thereby suppressing the turnovers.
Further instances have come to notice that the dealers are generating eWaybills without vehicle number even in single dealer consignments also. Such eWaybills are to be construed as incomplete and invalid documents.
Where ever good vehicles pass through the Border check posts or noticed during mobile check, the authorities may be taking action for the irregularities as per the APVAT Act. But where the goods vehicles pass through the routes, where no Check posts are located, no action is taken against the dealers who did not mention the vehicle number at the time of generation of eWaybill.
To enforce strict compliance of the APVAT Rules related to eWaybills and Transporter declarations the following instructions are issued.
- The driver or in-charge of the goods vehicle shall carry the eWaybill which is generated electronically containing all particulars including the vehicle number correctly.If the eWaybill is generated without the Vehicle number or incorrect vehicle number, such waybill shall be treated as incomplete and invalid waybill.
- When the goods vehicle, accompanied by eWaybill containing incorrect or no Vehicle number, is checked at the Border Check Post or at any other place enroute by any authorized officer, action to be initiated against the dealer for committing the offence, besides levying tax and penalty.
- Similarly, in cases where goods vehicles reached their destination and it is noticed subsequently through VATIS reports, that certain eWaybills did not contain vehicle numbers, each of the eWaybills, is to be treated as a separate case of irregularity and offences may be compounded. At the time of assessment, when number of eWay bills are found with out vehicle number, as there is likelihood of evasion of tax, the assessing officers may take this fact into consideration.
- Where the goods vehicle is not covered by transporter declaration, it is an offence committed by the transporter under APVAT Act2005. In all these cases action to be taken against the transporter as per the existing practice.
- Hitherto, no action is taken by the department against the dealers, who did not mention the vehicle number at the time of generating e-Waybills and transporting goods in Parcel lorries. But since the facility is misused by the dealers, who do not enter vehicle number in e-Waybill and despatch the goods in vehicles of the transporters, who do not issue transporter declarations, it is decided that henceforth the Rule 55(2) of APVAT Rules is to be strictly enforced, to control tax evasion. Hence tax and penalty to be levied against the dealer who generated e-Waybill without vehicle number and transported goods in vehicle not covered by transporter declaration w.e.f. 25th September 2015.
- Not only during the transit, but, even after the goods vehicle reached destination and subsequently noticed by the department officials in VATIS reports, action to be taken to levy tax and penalty for transporting with incomplete and invalid document.
- This aspect has to be checked invariably by all the officers while conducting audit of the dealers.
- At the time of assessment, when number of eWay bills are found with out vehicle number, as there is likelihood of evasion of tax, the assessing officers may take this fact into consideration.
The Check Post officials and the officers conducting Vehicular traffic check are requested to inform the traders and transporters about the latest instructions.
The Deputy Commissioner (CT)s and other officers in the divisions are directed to bring this to the notice of the Dealers/Transporters Associations in their jurisdiction.
Sd/- J. Syamala Rao,
Commissioner of Commercial Taxes
Source:
https://www.apct.gov.in/apportal/Archives/ArcCirculars.aspx
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