WAYBILL-PASSPORT FOR ENTERING GOODS INTO YOUR STATE

There is no such formal definition regarding waybill. Waybill is a printed document issued by SALES TAX authority. In other way we can say that it is an passport for the purpose of entering goods into West Bengal form any place outside the WEST BENGAL. Without waybill a dealer can not entered goods within the territory of WEST BENGAL. So waybill is an important document to a dealer who is going to purchase goods from outside West Bengal.

A dealer either registered or unregistered both are eligible to get waybill. To get waybill dealer need to apply to their concerned charge in FORM NO. 52. Here we need to know about registered and unregistered dealer.

West Bengal SALES TAX authority divided the dealer into two category one is registered and another is unregistered dealer. Unregistered dealer can get waybill by manual application to the concerned authority when they going to purchase goods from outside state. but in case of registered dealer waybill is issued manually and electronically. So here we need to know the procedure. Here registered dealer means who registered himself to the SALES TAX authority. When a person registered himself a registration number is issued to him which is known as RC number.

So for registered dealer waybill is divided into category one is manual waybill and another is dematrilised waybill or e-waybill. A registered dealer need to fulfill two conditions for getting waybill electronically. These TWO CONDITIONS are:-

1.       RS. 100000 output tax (tax paid to sales tax authority by dealer it means tax shown in return) ,and

2.       Two return has to be filled.

When these two conditions are fulfilled dealer is eligible to get waybill electronically irrespective of time. Otherwise after filling four return a registered dealer will be eligible for e-waybill. Before that dealer must apply for waybill manually in FORM NO. 52.   

Either compilation of two conditions or after compilation of four return the dealer need to apply a written application to Dy. Commissioner of the concern charge of the dealer for unlocking the e-waybill.