This document provides information about the E-Trip system implemented by the Excise and Taxation Department of Punjab, India. The E-Trip system requires submission of information online regarding the inter-state and intra-state movement of certain goods above specified monetary limits. Dealers must submit transaction details on the department's website before physically moving goods. The document outlines the specified goods and amounts that require E-Trip submission, as well as clarifications provided on the system such as exempting plywood and allowing transporters to submit on behalf of dealers.
3. For the purpose of Inter-state trade, information regarding
such movement of goods is collected on the Electronic
Information Collection Centre (E-ICC) whereby the owner of
goods can furnish this information from his premises.
This E-ICC is set-up by the Excise and
Taxation Department, Punjab
E-ICC
4. This information shall be submitted by all sellers whose
goods of the value prescribed above, are to move from
one place to another place within Punjab on a virtual
Information Collection Centre i.e. on the official website
of the Excise and Taxation Department, Punjab
(www.pextax.com)
With effect from 10th August 2012, information regarding
intra-state movement of goods (within Punjab) shall also be
furnished by all the persons making sales of Rs.3 Lakh or
above in a single transaction except in the case of Iron and
Steel where this threshold shall be Rs.2 Lakh instead of Rs.3
Lakh and above.
This service is called E-Trip.
E-TRIP
7. Amendment in Punjab VAT Act, 2005
Main Amendment:
E-Trip is required not in all transactions of movement of goods
within State but only in case of transactions of specified goods
of specified monetary limit.
8. Specified Goods and Monetary Limits
in which E-TRIP is required
Sr. No. Name of the Specified Goods Minimum Value
1. Cotton Rs.50,000
2. Sarson (Mustard) 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
Under this system, any dealer or manufacturer selling these goods
within the state will be required to submit information regarding
the transaction, on the website of the department before physical
movement of the goods takes place.
25. Clarifications by PETD through
Public Notice Dated 01-08-2013
Trade and Industry organizations have represented that many
dealers do 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.
They are requested to start using e-Trip facility at the earliest.
Field checkings will be done and penalties will be imposed (if
required) only after 1.9.2013.
It is clarified that Forging and Casting items are not
included in the item Iron & Steel specified under Rule 64-A
and 64-B.
26. Clarifications contd.
It is further clarified that in case goods are being transported
through a transporter, the requirements of e-Trip/e-ICC will not
be applicable when the goods are being transported from the
premises of the dealer to the transporter. In this case, these
requirements shall be applicable when the movement of the
goods starts from the premises of the transporter.
"Goods and Materials obtained from cutting of old ships and
boats" as well as the heavy melting scrap" are covered under
the entry "iron and steel" for the purpose of E-trip.
27. Clarifications contd.
Order exempting Plywood:
In continuation of my order dated 17 July 2013, I hereby
exempt Plywood from the list of specified goods.
Anurag Verma
Excise & Taxation Commissioner,
Punjab.
Transporters will be able to submit data on behalf of the
dealers on the website of the department.