E-way bill in Tamil Nadu

Tally Solutions |Updated on: August 24, 2021

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, Tamil Nadu was one of the few states to go live as late as the 2nd of June, 2018. However, quite surprisingly it sprung a surprise by declaring a higher limit of INR 1 lakh compared to the rest of the country which is following the INR 50,000 limit for the e-way bill.

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

E-way Bill Tamil Nadu - Pre-GST Era

In the pre-GST era, Tamil Nadu had primarily 4 forms, when it came to the movement of goods: Form JJ, Form KK, Form LL and Form MM. Let us briefly understand the usages of these various forms:

• When goods were moved from one place to another with a goods vehicle record or trip sheet or logbook –A bill of sale or delivery note in Form JJ was generated from the website of the Tamil Nadu Commercial Taxes Department along with transporters way bill in Form MM generated from the same website
• When an export was made from TN to other countries –The export sale invoice, a trip sheet or logbook, as the case may be and a declaration in Form KK generated by the Clearing and Forwarding Agent was necessary for the transport of goods from one place to another. Also, the print out of the Form KK generated and submitted through the website of the Tamil Nadu Commercial Taxes Department was used by the Clearing and Forwarding Agent for the purpose of movement of goods for export.
• When an export was made by a person from outside TN i.e. Imports –The export invoice evidencing the movement of goods for export, a trip sheet or log book, as the case may be and a declaration in Form KK generated by the Clearing and Forwarding Agent was necessary for transport of goods from one place to another. Also, the print out of the Form KK generated and submitted through the website of the Tamil Nadu Commercial Taxes Department was used by the Clearing and Forwarding Agent for the purpose of movement of imported goods after clearance by customs from seaport or airport
• When goods were moved from one place of business to another of a dealer either for sale or any other purpose - A delivery note in Form JJ and a transporter’s declaration in electronic Form MM was required

E-way Bill Tamil Nadu – Current Scenario

By an order passed by the TN state government on the 31st of May, 2018, the state accepted the inter-state e-way bill from the 2nd of June, 2018 along with the rest of the country.

E-way Bill Registration – Tamil Nadu

Any GST registered user who wants to gain access to the e-way bill facility, needs to register themselves on the e-way bill Tamil Nadu 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 – Tamil Nadu

Currently the commercial tax department of TN supports online generation and management of e-way bills at the e-way bill Tamil Nadu portal. Businesses in Tamil Nadu who send goods outside the state have to register themselves on a one-time basis at the e-way bill Tamil Nadu portal and start generating e-way bills from 1st April, 2018. On the other hand, as per the notification issued by the TN state government, the e-way bill for intra-state movement of goods was made mandatory from 2nd June, 2018. However, as discussed above the e-way bill was not deemed mandatory for consignment of goods which were valued at under INR 1 lakh.

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