E-TRIP

[UNDER the Punjab Value Added Tax Act, 2005]

Orders, Chandigarh dated 17.07.2013

In exercise of powers conferred upon me under Punjab VAT Act and Rules, I specify the following commodities under Rule 2(hh) for the purposes of Rule 64A:-

Sr.No.             Name of the Specified Goods                                      Minimum Value

1.                            Cotton                                                                         Rs. 50,000/-

2.                            Sarson                                                                         Rs. 50,000/-

3.                            Plywood                                                                      Rs. 50,000/-

4.                            Iron and Steel (excluding Scrap)                                     Rs. 50,000/-

5.                            Yarn                                                                            Rs. 50,000/-

6.                            Vegetable Oil (edible and non-edible)                              Rs. 50,000/-

Note      :            1.   Any transaction covered by multiple invoices with total value of all Invoices exceeding the prescribed threshold, where the consignor and the consignee are the same and the goods are transported through the same vehicle shall be considered a single transaction for the purpose of minimum sale.

2.            Further, under Rule 64-A(3), I notify the maximum transition time for delivery of goods from one destination to another :-

For distance up to 100 Kms.                                         6 Hours

For distance up to 200 Kms.                                         10 Hours

For distance above 200 Kms.                                       14 Hours

(Under the Punjab Value Added Tax Act, 2005)

Order under rule 64-B for e-ICC.

Order, dated 17.07.2013

In exercise of powers conferred upon me under Punjab VAT Act and Rules, I specify the following commodities under Rule 2(hh) for the purposes of Rile 64B :-

Sr. No.                     Name of the specified goods                           Minimum Value

   1.                                          Iron and Steel                                        Rs. 50,000/-

   2.                                       Hosiery and readymade garments                  Rs. 50,000/-

   3.                                       Pipes of all kinds i.e. MS Pipe, GI                 Rs. 50,000/-

                                          Pipes, ERW Pipes, Plastic Pipes etc.

   4.                                                            Rice                                                       Rs. 50,000/-

   5.                                            Nut-bolt/Fasters                                      Rs. 50,000/-

 Note     :        1.       Any transaction covered by multiple invoices with total value of all invoices exceeding the prescribed threshold, where the consignor are the consignee are the same and the goods are transported through the same vehicle shall be considered a single transaction for the purpose of minimum sale.

2.            Further, under Rule 64-B (3), I notify the maximum time for delivery of goods from place of departure to the nearest ICC falling en route towards destination while existing the State :

Approx. distance from Origin to nearest exit ICC Maximum Time Limit

For distance upto 100 Kms.                                          6 Hours

For distance upto 200 Kms.                                          10 Hours

For distance above 200 Kms.                                       14 Hours

[UNDER the Punjab Value Added Tax Act, 2005]

Public notice dated 1^st August, 2013 regarding e-TRIP.

EXCISE & TAXATION DEPARTMENT, PUNJAB

Public Notice regarding e-Trip.

Dated 1^st August, 2013

(Rules 64-A & 64-B of Punjab VAT Rules)

Attention:              VAT dealers/Taxable Persons/Lawyers/Chartered Accounts/Cost Accountants/Transporters.

Trade and industry organizations have made some representations regarding e-Trip system. Keeping in view the concerns of trade and industry following clarifications are being issued :-

1.       Trade and Industry organizations have represented that many dealers not have IT infrastructure to comply with the requirements of Rule 64-A and 64-B. In the light of this, the dealers are given time till 31.8.2013 to upgrade their systems. That re requested to star using e-Trip facility at the earliest. Field checkings will be done and penalties will be imposed required) only after 01.09.2013.

2.       It is clarified that “Forgings and Casting” items are not included in the item “Iron & Steel” specified sunder Rule 64-A and 64-B.

3.       It is further clarified that in case goods are being transported through transporter, the requirements of e-Trips/e-ICC will not be applicable where the goods are being transported from the premises of the dealer to the transportr5t. In this case, these requirements shall be applicable when the movement of the goods starts from the premises of the transporter.

4.       Transporters will be able to submit data on behalf of the dealers on the website of the department.

5.       It is further clarified that so far as the Rule 64-B regarding goods being sent outside the State is concerned; this e-Trip is the same e-ICC which is ready being done by the dealers/transporters. Only, difference is that earlier this was optional for all the commodities and now it is mandatory for a few commodities.

6.       It is further clarified that for the goods being sent outside the State i.e. goods covered under Rule 64-B, the condition of maximum time limit to leave the State shall not apply.