E-way bill compliances apply to all the parties involved in the transportation of goods, majorly: consignor, transporter, and consignee. A transporter supplies the goods, a transporter transports the goods from origin to destination, and the consignee is the buyer of the goods. The most important role of actually transporting the goods is played by the transporter. A transporter may also be the generator of the e-way bill under certain circumstances. It thus becomes important to know of the compliances the transporter is to abide by and under what circumstances.
In order to generate e-way bills, unregistered transporters need to have a 15-digit unique Transportation identification number. With the help of this ID, they can easily generate e-way bills from the e-way bill portal. Unregistered transporters must mention their transporter ID in place of GSTIN for every e-way bill generated by them. They also have to provide this ID to the generator of e-way bill for mentioning it in the bill so that transporters can later update the vehicle number on the e-way bill for goods’ movement.
All transporters (registered or unregistered) must be the generators of e-way bills if:
• Single supplier’s consignment value exceeds Rs. 50,000, or
• Values of all goods being carried by transporter add up to more than Rs. 50,000.
Upon enrolment on the e-way bill portal, a transporter gets the Transporter ID and a unique username to generate e-way bills with. To enroll as an unregistered transporter, follow these simple steps:
Since the transporter is the person in charge of conveyance, they must carry both:
If the transporter is registered under GST, s/he may submit tax invoice as Form GST INV-1 on the e-way bill portal. Upon submission, the Invoice Reference Number (IRN) will be given which will be valid only for 30 days after uploading.An officer may give IRN for verification purposes instead of the tax invoice.The Part-A of Form GST INS-1 is auto-filled from GST INV-1 when a registered person uploads the invoice.
For verification of goods at checkpoints, RFID readers will be installed. The conveyance may also be verified physically. Any information regarding tax evasion can lead to physical verification of conveyance by an authorized officer. A vehicle can be stopped by an officer authorized by the Commissioner (or his officers) at any place for e-way bill verification.
If there is a transshipment to be made by a transporter during transit from one vehicle to another then, before transferring the goods, the details of the vehicle must be updated in the Form GST EWB-01 of the e-way bill generated. However, if the whole transportation is intrastate and the total distance is 50 km or less, the update need not be necessary. If the transporter is to be changed then, once another transporter is reassigned, the previous transporter cannot make any changes to the e-way bill.
If a transporter is transporting more than one consignment in a vehicle, the serial number of every consignment’s e-way bill must be indicated in the consolidated e-way bill (Form GST EWB-02) generated on the portal before movement of goods.
If an e-way bill is generated but the goods are not being transported, the e-way bill may be cancelled within 24 hours of its generation. It can only be done directly by the generator or through a facilitation center notified by the Commissioner. However, if an e-way bill has been verified in transit and has been transshipped, it cannot be cancelled.
The recipient of the goods can accept or reject the e-way bill. However, if no communication has been made as per its acceptance or rejection within 72 hours of being available to the recipient, it will be assumed to be accepted.
Goods are only inspected once throughout their transportation, unless there is any specific information relating to tax evasion. The officer records a summary of the goods within 24 hours of inspection in Part-A of the Form GST EWB-03 online. Within three days of inspection, the final report is submitted in Part-B of Form GST EWB-03.However, if a consignment is detained for over 30 minutes, the transporter is allowed to upload the information online on the portal in Form GST EWB-04.