/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
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.
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:
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.
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.
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.
GST Changes – Joint Development Agreement Developer’s Point of View