E WAY BILL, Goods and Services Tax - GST

[YUWRAJ KOTHARI]

Dear Experts,

My Client has a business of Cement (Reseller). Whereas Company send Cement bags via rail to a particular destination. After that Company provide Transport facility to send cement bags to client but during the transit client request transporter to send Cement bags directly to the 3 customer situated at three different places. My queries is whether we have to generate e way bill and if yes then HOW or Transporter will take care of such transaction.

Posts / Replies

[YAGAY and SUN]

One can transport goods through different modes of transportation – Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using ‘Update vehicle number/mode of transport ’ option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported.

[Kishan Barai]

The website to do it is

https://ewaybill.nic.in

[Arunachalam siva]

How to update change conveyance from rail to truck?. Exp: Bulk cargo transported (5000 ton appx) from railway siding of supplier to railway siding near to buyer by wagon under cover of one tax invoice and one e-Way bill for total qty. Cargo shifted from railway siding to buyer plant by around 200 trucks(16 km distance). In that case how to update part-B of e-Way bill.

[YAGAY and SUN]

Where the goods are transported by railways or by air or vessel, the Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery.

One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’.

Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.