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Maharashtra value added tax – Introduction of electronic way bills

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The Government of Maharashtra has established check-posts and erected barriers at 32 specified locations, and notified the same vide notification no. VAT 1514/CR 30/Taxation 1 dated 23 May 2014. To …

The Government of Maharashtra has established check-posts and erected barriers at 32 specified locations, and notified the same vide notification no. VAT 1514/CR 30/Taxation 1 dated 23 May 2014. To comply with the rules relating to transport of goods through such check-posts, procedures have been introduced in relation to the issuance of electronic way bills for the movement of goods in and out of the state of Maharashtra


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  • 1. Maharashtra value added tax – Introduction of electronic way bills Tax Knowledge Management Dear all, The Government of Maharashtra has established check-posts and erected barriers at 32 specified locations, and notified the same vide notification no. VAT 1514/CR 30/Taxation 1 dated 23 May 2014. To comply with the rules relating to transport of goods through such check- posts, procedures have been introduced in relation to the issuance of electronic way bills for the movement of goods in and out of the state of Maharashtra. As mentioned in the state budget for FY 2014-15, the said check posts shall be made operational with online facilities. These check posts will be effective from 25 July 2014. Accordingly, the Maharashtra government has published a draft Maharashtra Value Added Tax (Second Amendment) Rules, 2014, wherein the procedures/compliances for the issuance of electronic way bills (‘e-waybills’) and transit pass are provided. These draft rules will be taken into consideration for implementation on or after 25 July 2014, and any objection or suggestion from any person with respect to the said draft rules, received by the government before the said date, will be considered.
  • 2. We have summarised below the salient features of the draft rules. Salient features of the draft rules  For any interstate movement of goods, the e-waybill in electronic form is required to be uploaded on the website www.mahabcp.in before entry of goods into the state or exit out of the state, as the case maybe  A registered dealer can use the user ID and password generated under www.mahavat.gov.in for uploading the e-way bill  An unregistered dealer i.e. a consignor, consignee, claimant (a person who receives the goods on behalf of a consignee) or transporter will have to enroll himself on the website www.mahabcp.in for uploading the e-way bill. The system will generate a user ID and password which can be used for uploading the e-way bill  A registered dealer shall use the TIN an unregistered dealer shall use PAN (Permanent Account Number), TAN (Tax Deduction Account Number) or AADHAR Card UID while uploading the e-way bill  The e-way bills to be uploaded by various persons are as under:  Form 901 – Consignee/Claimant (i.e. for inward movement)  Form 902 – Consignor (i.e. for outward movement)  Form 903 – Transporter  Form 904 – Transit way bill (i.e. for goods passing through the state)  The transporter or the person in charge of the vehicle shall carry with him a copy of transporter’s e-way bill (i.e. Form 903) or transit pass (i.e. Form 904) along with a copy of the consignor’s e-way bill i.e. Form 902 or the consignee’s e-way bill (i.e. Form 901) and other documents such as tax invoice or sale bill, etc. for inspection at the check post  In case of goods transported by rail, steamer or air, the consignor shall endorse the serial number of the receipt of the railway, steamer or air or any other document required for the purpose of obtaining delivery of the consignment on copy of the e-way bill
  • 3.  In case the officer finds any discrepancy in documentation, description, quantity or value of goods, etc., or any other omission, then he can issue a notice in Form 905 for submission of the revised e-way bill or transit pass  The formats of the Form nos. 901, 902, 903, 904 and 905 are prescribed by the draft rules. © 2014 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity“ are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity This document is meant for e-communications only.