Introduction of Automatic Allotment of Yearly Waybill Quota in WB VAT

Since intro­duc­tion of online Way­bill Ser­vice in Decem­ber, 2010, select­ed deal­ers are allowed to gen­er­ate way­bill key num­bers as per their indi­vid­ual allot­ment of year­ly quo­ta for a par­tic­u­lar finan­cial year. Fresh quo­ta is allot­ted afresh at the begin­ning of a new finan­cial year.

Keys gen­er­at­ed in a par­tic­u­lar finan­cial year remains valid till 31st March of that finan­cial year. So, with the start of a new finan­cial year, deal­ers are not able to use way­bill keys gen­er­at­ed in the pre­vi­ous year and they have to wait for fresh allot­ment in the sys­tem by the Direc­torate which, till date, was being done man­u­al­ly after 31st March each year, caus­ing delay in set­ting new quo­ta in the sys­tem, and thus caus­ing hard­ship to dealers.

In order to get rid of such repet­i­tive year­ly incon­ve­nience due to man­u­al process, the Direc­torate has decid­ed to intro­duce auto­mat­ic allot­ment of year­ly way­bill quo­ta for each select­ed deal­er in such a way that the way­bill lim­it of each deal­er at the end of each finan­cial year, i.e., at 23:59 hours on 31 st March of that year, would auto­mat­i­cal­ly be set as the start­ing way­bill quo­ta at the begin­ning of the next finan­cial year, i.e. at 00:00 hours on 1st April.

As a result, the unused way­bill keys gen­er­at­ed in the pre­vi­ous finan­cial year would become invalid from 1st April of the next year and deal­ers have to gen­er­ate fresh keys from new allot­ment of the new finan­cial year for gen­er­at­ing way­bills. Hence, to avoid any dis­rup­tion in imports using way­bills, the deal­ers would be well-advised to gen­er­ate suf­fi­cient num­ber of way­bills using the avail­able way­bill keys before 1 st April of each year. Enhance­ment of such lim­it dur­ing the year may be done as per pre­vail­ing provisions.

This change comes into effect from the cur­rent finan­cial year.

TRADE CIRCULAR NO. 08/2015

DATED: 13.05.2015