Question 1

What is the e-way bill limit for intra-state supply?

Accepted Answer

Uttar Pradesh administers the state leg of GST through its Department of State Taxes, which publishes the state registration threshold and the dates its e-way bill regime took effect, and continues to tax petroleum products and liquor under the UPVAT Act, 2008. Threshold: From 01-04-2019 the registration limit under GST was increased from Rs 20 lakh to Rs 40 lakh. The national e-way bill for inter-state transportation was implemented from 01-04-2018 and the e-way bill for intra-state transportation from 15-04-2018. Petrol, diesel, crude oil, aircraft fuel, natural gas and liquor for human consumption are outside GST and are taxed under the UPVAT Act, 2008. Fee basis: No state-specific GST fee is levied; registration is through the central GST portal. Statute: Uttar Pradesh Goods and Services Tax Act, 2017; Uttar Pradesh Value Added Tax Act, 2008 (for goods outside GST) The previous session recorded comtax.up.gov.in as a DNS failure and comtax.up.nic.in as returning a bare title; comtax.up.nic.in's English sub-site under /gsthome/en/ serves full content and is what was read. Also read there: the department is structured into 20 Zones, 45 Ranges and 436 Sector offices, and is headed by a Commissioner under an Additional Chief Secretary. The Rs 40 lakh figure is the GST registration threshold, not a fee, so it is recorded in the threshold field rather than as an amount.

Question 2

Documents required for E-Way Bill Setup

Accepted Answer

For a GST-registered business, no enclosure is prescribed for e-way bill access: the e-way bill (FORM GST EWB-01) is generated from the GSTIN and the movement document. The statutory inputs per consignment are: GSTIN of supplier and recipient (or 'URP' if unregistered), PIN codes of dispatch and delivery, document number and date, value of goods, HSN code and reason for transportation (Part A) (CGST Rules 2017, rule 138; FORM GST EWB-01, Part A items A.1 to A.9); The underlying movement document for each consignment - tax invoice, bill of supply, delivery challan or bill of entry (FORM GST EWB-01, note 2: 'Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry'); Transport details for Part B - vehicle number for road, or the transport document number (Goods Receipt Number, Railway Receipt Number, Forwarding Note, railway parcel way bill, Airway Bill or Bill of Lading) (FORM GST EWB-01, Part B and note 3); Unregistered transporter / warehouse / godown / cold storage only - enrolment in FORM GST ENR-01: PAN; Aadhaar (proprietorship only) with consent to UIDAI authentication; constitution of business; principal and additional place of business with nature of premises; e-mail and mobile for authentication; and identity and address proof uploaded as the 'List of documents uploaded' (CGST Rules 2017, rule 58(1); FORM GST ENR-01 items 2, 4-8)

Question 3

Indirect tax — state specifics — Odisha

Accepted Answer

Odisha's own GST/Commercial Tax portal layers a state-specific professional tax rule onto GST registration: entities already registered under GST/VAT pay a flat annual professional tax regardless of the general income-based slabs. Threshold: Any entity registered under GST/VAT in Odisha. Fee: INR 2500 Statute: Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 (interaction with GST/VAT registration) The OGST portal (odishatax.gov.in) homepage offers registration, e-invoicing, e-way bill and advance ruling services, but no Odisha-specific e-way bill intra-state threshold or other distinct state GST rate was found on the pages fetched.

What is the e-way bill limit for intra-state supply?

Indirect tax — state specifics — Uttar Pradesh

Documents required for E-Way Bill Setup

Indirect tax — state specifics — Odisha

E-Way Bill Setup

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