Over the years, there have been several changes made in the Indian logistics industry, especially its transportation. Recently, the e-way bill was introduced under Goods and Services Tax (GST) to improve the transportation of goods across the country. Under GST, any interstate or intrastate movement of goods (taxable under GST), worth Rs. 50,000 or more, needs to generate an e-way bill before dispatch. There can be more than one method of transportation involved for delivery of one consignment, and thus the compliances vary accordingly.
Various methods of transportation can be used for transporting a consignment from origin to destination. These may include delivering goods using dealer’s own vehicle, hired vehicle, or Goods Transport Agency (GTA). The consignor and consignee may negotiate and agree upon a method of delivery depending on the available resources and requirements. Whatever the case may be of the three, the generation of an e-way is always required in places where it is applicable.
The person liable to generate an e-way bill may change depending on the circumstances under which the transportation takes place. The Form GST EWB-01 has to be generated in all methods of transportation by any of the three main parties involved: consignor, transporter/GTA, or consignee/recipient of goods. The responsibility for e-way bill generation under various methods is as follows:
• Own Vehicle: Consignor and Consignee/Recipient are responsible
• Hired Vehicle: Consignor and Consignee/Recipient are responsible
• GTA: Consignor is mainly responsible, but Transporter is also responsible if consignor hasn’t generated an e-way bill
Under certain circumstances, the e-way bill may need to be corrected or updated with new details of transportation. This may include updating vehicle number and other details when transshipment (change in vehicle during transit) or related change is made. These cases usually occur when the services of a GTA are used. In any such case, the transporter is responsible for updating the vehicle details or mode of transport if any change is made.
An e-way bill can be cancelled if it has already been generated but the goods are not being transported. However, only the generator of the e-way bill can cancel the e-way bill within 24 hours of generating it.
The implications and procedure for e-way bill vary with varying methods of delivery. A change in the aforementioned three methods will bring a change in their e-way bill requirements accordingly. The requirements are explained for the three scenarios as follows:
1. Transporting Goods using Own Vehicle: The dealer will be required to generate the e-way bill by providing only their details and the details of goods and transportation. S/he is required to fill only Part-A of the form completely,while only mentioning the vehicle number in its Part-B.There will not be a need to fill in the details of the transporter or his GST number.
2. Transporting Goods using Hired Vehicle: The e-way bill is to be generated by the dealer. S/he should provide the vehicle number of the hired vehicle along with other relevant details.S/he is required to fill only Part-A of the form completely, while only mentioning the vehicle number in its Part-B. The transporter’s details are not required to be filled.
3. Transporting Goods using GTA Services: Here, either the consignor/consignee or transporter (GTA) may generate the e-way bill. If the e-way bill is generated by consignor or consignee, Part-A of the form will be filled by them whereas details of transporter and vehicle in Part-B will be provided to them by the GTA. If the e-way bill is generated by the GTA, details in Part-A of the form will be given to the GTA according to which the bill is to be generated.
Apart from these methods of delivery, a dealer may also use different modes like railway, waterway, or airway for transportation of goods. The requirements for each may vary accordingly.