Bihar E-Way bill - S.O. 109-11/2017-2210 - Bihar SGST

The 29th June 2017 S.O.109 dated 29th June- In exercise of the powers conferred under Section 68 of the Bihar Goods and Services Tax Act, 2017 , the Governor of Bihar is pleased to specify the following procedure for transportation of goods by or on behalf of a registered or unregistered person or by or on behalf of a registered or un-registered transporter. PART-1 Transportation of goods from a place outside the State of Bihar to a place inside the State of Bihar. 1. (1) The driver of a vehicle/transporter shall, in the event of transportation of any consignment of goods exceeding fifty thousand rupees in value, by or on behalf of a registered person from any place outside the State of Bihar to any place inside the State of Bihar shall carry a tax invoice/bill of supply (delivery challan in cases other than supply) and a 'Bihar e-way bill Form -IX' appended to this notification and generated in accordance with the procedure specified in this notification. The registered person shall login to the official website of the department, www.biharcommercialtax.gov . in by using his user id and password. Such registered person who are not registered for e-services shall, before receiving supplies of goods from outside the State shall be registered on the said website for such services. Such person shall click the new user ?sign up icon under e-services and fill up the Form available on the screen and follow the instructions of the system and be registered as a user on the system. (2) Thereafter the said registered person shall click the 'Bihar e-way bill' icon on the departmental website and login through his user id and password. (3) Upon successful login the said person shall furnish the details in 'Bihar e-way bill Form -IX' appended to this notification. Upon filling up the said Form and, in accordance with the instructions available on the screen, the said person shall preview the Form generated on the screen and upon such preview and after satisfying himself with the information displayed on the screen, he shall click the submit button and the information furnished by him shall be automatically uploaded on to the departmental website/database. (4)(a) Upon successful upload of the information an acknowledgement receipt, containing a 16 digit unique 'Bihar e-way bill Form -IX' identification number, shall be generated by the system. A printout of which can be obtained by the registered person and, where no such printout is taken, the said identification number shall be made available to the transporter or to the driver of the vehicle. (b) Where an error in the information uploaded regarding the consignment is discovered or where such error is discovered after generation of the unique number referred to in sub-clause (a) the said application or the said number can be cancelled in accordance with the option and subject to the condition available on the system. (5) The driver of the vehicle shall, upon entry into the State and upon being required so to do by the proper officer authorized in this behalf by the Commissioner, furnish the 16 digit 'Bihar e-way bill Form -IX' identification number and the said officer shall enter the said number into the system. (6) The officer referred to in clause (5) shall enter the number referred to in the said clause into the system and the information furnished in respect of the consignments loaded on to the vehicle shall be displayed for viewing on the screen. Upon successful validation of the consignment and the information in respect thereof, the vehicle shall be permitted to move forward and this shall also be recorded on the system. (7) Where the 'Bihar e-way bill Form-IX' identification number is not furnished in respect of any consignments where such number is required or upon discovery of any irregularity upon verification and validation by the proper officer in accordance with the provisions of clause (6) with the information uploaded on the departmental website, the said officer shall proceed to initiate action in accordance with the relevant provisions of the Bihar Goods and Services Tax Act, 2017 . (8) The 16 digit unique 'Bihar e-way bill Form -IX' identification number generated in accordance with the provisions of clause (4) shall become inactive upon entry into the departmental system. (9) The 16 digit unique 'Bihar e-way bill Form -IX' identification number generated in accordance with the provisions of clause (4) shall, in respect of the distances specified in column (2) of the following Table, be valid from the time of its generation till the period specified in column (3) of the said Table:- Sl.No. Distance between the origin and the desitnation of the consignment Validity Period (1) (2) (3) 1. Less than 100 kilometers 24 Hours. 2. 100 kilometers or more but less than 300 kilometers 72 Hours. 3. 300 kilometers or more but less than 500 kilometers 120 Hours. 4. 500 kilometers or more but less than 1000 kilometers 240 Hours. 5. 1000 kilometer or more 480 Hours. 2.(1) An unregistered person shall, in the event of transportation of any consignment of goods from any place outside the State of Bihar to any place inside the State of Bihar, during movement of the goods carry an Bihar e-way Bill Form C-TAN (generated in the manner specified here in below) along with the tax invoice/bill of supply (delivery challan in cases other than supply). (2) The person referred to in clause (1) shall click the Bihar e-way Bill icon on the official website of the department, www.biharcommercialtax.gov.in and select the C-TAN option and furnish the information in the space provided in the Window that opens after such selection. Upon successfully furnishing the correct information and upon validation of the PAN furnished by him, a User Id along with a password shall be generated and transmitted to the said person on the e-mail address and mobile number furnished by him. (3) The said person shall login to the official website of the department, www.biharcommercialtax.gov.in using the User Id and password transmitted to him, click the Bihar e-way Bill icon and furnish information in Bihar e-way Bill Form-IX and submit the said information. (4) Upon successful upload of the information an acknowledgement receipt, containing a 16 digit unique Bihar e-way Bill CTAN identification number, shall be generated by the system. A printout of which can be obtained by the applicant. The 16 digit unique Bihar e-way Bill CTAN identification number, or the printout of the acknowledgement receipt shall be handed over to the transporter. (5) Where the Bihar e-way Bill CTAN identification number, is not furnished in respect of any consignments where such number is required or upon discovery of any irregularity upon verification and validation by the proper officer with the information uploaded on the departmental website, the said officer shall proceed to initiate action in accordance with the relevant provisions of the Bihar Goods and Services Tax Act, 2017 . PART-2 Transportation of goods from a place inside the State of Bihar to a place outside the State of Bihar. 3.(1) The driver of a vehicle/transporter shall, in the event of transportation of any consignment of goods exceeding fifty thousand rupees in value, by or on behalf of a registered person from any place inside the State of Bihar to any place outside the State of Bihar shall carry a tax invoice/bill of supply (delivery challan in cases other than supply) and a 'Bihar e-way bill Form -X' appended to this notification and generated in accordance with the procedure specified in this notification. The registered person shall login to the official website of the department, www.biharcommercialtax.gov.in by using his user id and password. Such registered person who are not registered for e-services shall, before supplying shall register on the said website for such services. Such person shall click the new user sign up icon under eservices and fill up the Form available on the screen and follow the instructions of the system and be registered as a user on the system. (2) Thereafter the said registered person shall click the 'Bihar e-way bill' icon on the departmental website and login through his user id and password. (3) Upon successful login the said person shall furnish the details in 'Bihar e-way bill Form -X' appended to this notification. Upon filling up the said Form and, in accordance with the instructions available on the screen, the said person shall preview the Form generated on the screen and upon such preview and after satisfying himself with the information displayed on the screen, he shall click the submit button and the information furnished by him shall be automatically uploaded on to the departmental website/database. (4) (a) Upon successful upload of the information an acknowledgement receipt, containing a 16 digit unique 'Bihar e-way bill Form -X' identification number, shall be generated by the system. A printout of which can be obtained by the registered person and, where no such printout is taken, the said identification number shall be made available to the transporter or to the driver of the vehicle. (b) Where an error in the information uploaded regarding the consignment is discovered or where such error is discovered after generation of the unique number referred to in sub-clause (a) the said application or the said number can be cancelled in accordance with the option and subject to the condition available on the system. (5) The driver of the vehicle shall, upon entry into the State and upon being required so to do by the proper officer authorized in this behalf by the Commissioner, furnish the 16 digit unique 'Bihar e-way bill Form -X' number and the said officer shall enter the said number into the system. (6) The officer referred to in clause (5) shall enter the number referred to in the said clause into the system and the information furnished in respect of the consignments loaded on to the vehicle shall be displayed for viewing on the screen. Upon successful validation of the consignment and the information in respect thereof, the vehicle shall be permitted to move forward and this shall also be recorded on the system. (7) Where the 'Bihar e-way bill Form -X' identification number is not furnished in respect of any consignments where such number is required or upon discovery of any irregularity upon verification and validation by the proper officer in accordance with the provisions of clause (6) with the information uploaded on the departmental website, the said officer shall proceed to initiate action in accordance with the relevant provisions of the Bihar Goods and Services Tax Act, 2017 . (8) The 16 digit unique 'Bihar e-way bill Form -X' number generated in accordance with the provisions of clause (4) shall become inactive upon entry into the departmental system. (9) The 16 digit unique 'Bihar e-way bill Form -X' number generated in accordance with the provisions of clause (4) shall be valid for a period of six days from the time of its generation. PART-3 Transportation of goods from a place inside the State of Bihar to any other place inside the State of Bihar. 4. (1) The driver of a vehicle/transporter shall, in the event of transportation of any consignment of goods exceeding two lakhs rupees in value, by or on behalf of a registered person from any place inside the State of Bihar to any other place inside the State of Bihar shall carry a tax invoice/bill of supply (delivery challan in cases other than supply) and a 'Bihar e-way bill Form-VIII appended to this notification and generated in accordance with the procedure specified in this notification. The registered person shall login to the official website of the department, www.biharcommercialtax.gov.in by using his user id and password. Such registered person who are not registered for e-services shall, before receiving supplies of goods from outside the State shall register on the said website for such services. Such person shall click the new user sign up icon under e-services and fill up the Form available on the screen and follow the instructions of the system and be registered as a user on the system. (2) Thereafter the said registered person shall click the 'Bihar e-way bill' icon on the departmental website and login through his user id and password. (3) Upon successful login the said person shall furnish the details in 'Bihar e-way bill Form VIII' appended to this notification. Upon filling up the said Form and, in accordance with the instructions available on the screen, the said person shall preview the Form generated on the screen and upon such preview and after satisfying himself with the information displayed on the screen, he shall click the submit button and the information furnished by him shall be automatically uploaded on to the departmental website/database. (4) (a) Upon successful upload of the information an acknowledgement receipt, containing a 16 digit unique 'Bihar e-way bill Form VIII' identification number, shall be generated by the system. A printout of which can be obtained by the registered person and, where no such printout is taken, the said identification number shall be made available to the transporter or to the driver of the vehicle. (b) Where an error in the information uploaded regarding the consignment is discovered or where such error is discovered after generation of the unique number referred to in sub-clause (a) the said application or the said number can be cancelled in accordance with the option and subject to the condition available on the system. (5) The driver of the vehicle shall, upon entry into the State and upon being required so to do by the proper officer authorized in this behalf by the Commissioner, furnish the 16 digit 'Bihar e-way bill Form VIII' number and the said officer shall enter the said number into the system. (6) The officer referred to in clause (5) shall enter the number referred to in the said clause into the system and the information furnished in respect of the consignments loaded on to the vehicle shall be displayed for viewing on the screen. Upon successful validation of the consignment and the information in respect thereof, the vehicle shall be permitted to move forward and this shall also be recorded on the system. (7) Where the 'Bihar e-way bill Form VIII' identification number is not furnished in respect of any consignments where such number is required or upon discovery of any irregularity upon verification and validation by the proper officer in accordance with the provisions of clause (6) with the information uploaded on the departmental website, the said officer shall proceed to initiate action in accordance with the relevant provisions of the Bihar Goods and Services Tax Act, 2017 . (8) The 16 digit unique 'Bihar e-way bill Form VIII' identification number generated in accordance with the provisions of clause (4) shall become inactive upon entry into the departmental system. (9) The 16 digit unique 'Bihar e-way bill Form VIII' identification number generated in accordance with the provisions of clause (4) shall, in respect of the distances specified in column (2) of the following Table, be valid from the time of its generation till the period specified in column (3) of the said Table:- Table Sl.No. Distance between the origin and the desitnation of the consignment Validity Period (1) (2) (3) 1 Less than 100 kilometers 36 Hours. 2 100 kilometers or more 144 Hours. (10) Goods transported for the purposes of other than by way of supply through non mechanised vehicle within the radius of ten kilometers from the place of business shall be exempted from carrying 16 digit Bihar e-way bill Form VIII as prescribed in clause (1) above. PART-4 Transportation of goods from a place outside the State of Bihar to any other place outside the State of Bihar. 5. (1) Every transporter shall, in the event of transportation of any consignment of goods from any place outside the State of Bihar to any other place outside the State of Bihar shall generate a transit pass in 'Bihar e-way bill Form VII' appended to this notification from the official website of the department, www.biharcommercialtax.gov.in and carry a tax invoice/bill of supply (delivery challan in cases other than supply) and the said declaration in Form generated in accordance with the procedure specified in this notification. For this purpose, the said transporter shall click the icon relating to T-TAN (Transporter Transaction Access Number) under the 'Bihar e-way bill' icon on the official website of the department, www.biharcommercialtax.gov.in.The said person shall furnish his name, address, authorized person, PAN, Bank Account Number, Telephone Number and his GSTIN or Enrollment Number, if available and registered himself by answering the security question available on the screen. (2) There upon a T-TAN shall be allotted by the system to the transporter and the said number along with password shall be used by him for generating transit passes on the system. (3) The transporter shall click the icon related to transportation on the departmental website and shall furnish information in the Form that appears on the screen. Upon furnishing the said information the transporter shall click the submit on the screen and the said Form shall automatically be uploaded on the departmental website/database. The said information may be uploaded from any place and at any time. (4) Upon successful upload of the information an acknowledgement receipt, containing a 16 digit unique 'Bihar e-way bill Form VII' identification number, shall be generated by the system, a printout of which can be obtained by the transporter. (5) The driver of the vehicle shall, upon entry into the State or en-route in the State and upon being required so to do by the proper officer authorized in this behalf by the Commissioner, furnish the 16 digit unique 'Bihar e-way bill Form VII' identification number and the said officer shall enter the said number into the system. (7) Where the 'Bihar e-way bill Form VII' identification number is not furnished in respect of any consignments where such number is required or upon discovery of any irregularity upon verification and validation by the proper officer in accordance with the provisions of clause (6) with the information uploaded on the departmental website, the said officer shall proceed to initiate action in accordance with the relevant provisions of the Bihar Goods and Services Tax Act, 2017 . (8) The 16 digit unique 'Bihar e-way bill Form VII' identification number generated in accordance with the provisions of clause (4) shall become inactive upon entry into the departmental system Bihar e-way bill Form IX (For transportation of goods from outside the state to inside Bihar) Basic Details of Consignee Name : GSTIN/VAT: Address : Country :* State : Email Address : Phone Number: Fax Number : Basic Details of Consignor Registration Status :* Registered/Unregistered Note: If registered is selected above then it will be mandatory to give either VAT or GSTIN GSTIN/VAT: Name :* Address :* Country :* State : Email Address : Phone Number: Fax Number : Place of Dispatch:* Destination of Consignment:* Transportation Distance(km)* Place from where delivery is to be taken: Basic Details of Transporter Transporter Name :* Vehicle Number :* Driver Name : Driving License Number : Likely place of entry in the state * Description of Consignment Document issued by Seller Seller Invoice Number:* Seller Invoice Date:* Commodity Filter :* Name of the Goods :* Value :* Quantity :* Unit :* Document issued by Transporter Consignment Note Number: Consignment Note Date: Bihar e-way bill Form X (For transportation of goods from inside the state to outside Bihar) Basic Details of Consignee Registration Status :* Registered/Unregistered Name :* Address :* Country :* State : Email Address : Phone Number: Fax Number : Basic Details of Consignor Name : VAT/GSTIN: Address :* Country :* State : Email Address : Phone Number: Fax Number : Place of Dispatch:* Destination of Consignment:* Distance from Origin: (in kms)* Place from where delivery is to be taken: Basic Details of Transporter Transporter Name :* Vehicle Number :* Driver Name : Driving License Number : Likely point of exit from state * Description of Consignment Document issued by Seller Seller Invoice Number:* Commodity Filter: Name of the Goods :* Value :* Quantity :* Unit :* Document issued by Transporter Consignment Note Number: Consignment Note Date: Bihar e-way bill Form VIII (For transportation of goods within the state) Basic Details of Consignor Name : GSTIN/VAT: Address :* Country :* State : Email Address : Phone Number: Fax Number : Place of Dispatch:* Destination of Consignment:* Basic Details of Consignee Registration Status :* Registered/Unregistered Note: If registered is selected above then it will be mandatory to give either VAT or GSTIN. VAT/GSTIN: Name :* Address :* Country :* State : District :* Email Address : Phone Number:* Fax Number : Basic Details of Transporter Transport Type :* Transporter TIN/TAN :* GSTIN/EN Transporter Firm Name : Mode of Transport :* Vehicle Number : Driver Name : Driving License Number : Carrier Loading Location :* Vehicle Number : Mode of Transport to Loading Location : Carrier Unloading Location :* Vehicle Number : Mode of Transport from Unloading Location : Transportation Distance(km)* Document issued by Transporter Consignment Note Number: Consignment Note Date: Description of Consignment Document issued by Seller Document Type :* Seller Invoice Number:* Seller Invoice Date:* Commodity Filter: Name of the Goods :* Value : Quantity :* Unit :* Value without Tax :* Tax Amount :* Bihar e-way bill Form VII (For transportation of goods from a place outside the state of Bihar to any other place outside the state of Bihar) Basic Details of Transporter Transporter Name: Basic Details of Truck Owner Name :* Address :* PAN Number : Email Address : Phone Number:* Vehicle Details: Vehicle Number :* Engine Number :* Chassis Number :* Driver Details Driver Name :* Driving License Number :* Phone Number:* Consignment Origin Consignment Destination Country :* Country :* State : State : District : District : Likely place of entry into state of Bihar Likely point of exit from the state of Bihar Basic Details of Consignee Basic Details of Consignor Name :* Name :* Address :* Address :* Country :* Country :* State : State : VAT/GSTIN :* VAT/GSTIN :* Email Address : Email Address : Phone Number:* Phone Number:* Fax Number : Fax Number : Destination of Consignment:* Place of Dispatch:* Consignee-Consignor Details Description of Consignment Consignee-Consignor Details: Document issued by Seller Seller Invoice Number:* Seller Invoice Date:* Document issued by Transporter Consignment Note Number:* C onsignment Note Date:* Commodity Filter: Name of Goods :* Value :* Quantity :* Unit :* 7. This notification shall come into force with effect from 01 July, 2017. [(File No Bikrikar/GST/vividh-11/2017-2210 )] By order of Governor of Bihar, ATURVEDI, Commissioner-cum-Principal Secretary Commercial Taxes Department.