E-way bill in West Bengal

Tally Solutions |Updated on: December 17, 2021

• E-way Bill in West Bengal
• E-way Bill West Bengal - Pre-GST Era
• E-way Bill West Bengal – Current Scenario
  • E-way Bill Registration - West Bengal
  • E-way Bill Generation - West Bengal

E-way Bill in West Bengal

The inter-state e-way bill was successfully launched across India on the 1st of April, 2018. At the same time, it was decided that the intra-state e-way bill will be launched starting from 15th of April, 2018, once the systems stabilize. In order to ensure a seamless implementation, the states were divided into batches, and every week, about 4 to 5 states came on board the e-way bill system.

Looking at the intra-state e-way bill, West Bengal went live on 3rd June, 2018. This notification could only be further good news as the state’s revenue collection increased by nearly 15% after the implementation of e-way bill for inter-State movement of goods in April.

Needless to stay, business across West Bengal are now expected to start using the e-way bill West Bengal portal. More importantly, they need to be aware about the various e-way bill provisions, in order to generate e-way bills in West Bengal, and transition smoothly into the e-way bill era without any hassle.

E-way Bill West Bengal - Pre-GST Era

In the pre-GST era, West Bengal had a system of providing the documents along with the declaration form for the movement of goods. This declaration form was nothing but road permits, which were used for exporting the goods outside the state or for importing the goods from outside the state of West Bengal. Form 50A was the form used for importing the goods from outside the state, whereas Form 51 was used for exporting the goods outside the state. Both these forms were available via electronic generation from the official website of the West Bengal commercial taxes department.

In addition, there was another permit form, namely Form 50, which was to be used in manual mode, in case online generation was not possible.

E-way Bill West Bengal – Current Scenario

By an order passed by the West Bengal state government on the 29th of March, 2018, the state accepted the inter-state e-way bill from the 1st of April, 2018 along with the rest of the country.

E-way Bill Registration - West Bengal

Any GST registered user who wants to gain access to the e-way bill facility, needs to register themselves on the e-way bill West Bengal 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.

E-way Bill Generation - West Bengal

Currently the commercial tax department of West Bengal supports online generation and management of e-way bills at the e-way bill West Bengal portal. Businesses in West Bengal who send goods outside the state have to register themselves on a one-time basis at the e-way bill West Bengal portal and start generating e-way bills from 1st April, 2018. On the other hand, as per the notification issued by the West Bengal state government, the e-way bill for intra-state movement of goods was made mandatory from 3rd June, 2018. However, it joined Delhi and Tamil Nadu in becoming one of only three states which went ahead with an increased e-way bill threshold limit of INR 1 lakh.

Thus, it is essential, that businesses are clear about how to generate e-way bills in West Bengal, in order to carry forward their business in a compliant manner.