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E-Way Bill Rules For Transhipment Of Goods

Sakshi Jain, CA LLB
Sakshi Jain, CA LLB at April 04, 2024
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Transhipment E Way Bill Rules

The EWay Bill (EWB) mechanism was introduced in 2018 to enable the smooth movement of goods for inter-state and intra-state supplies. E-Way Bill is an electronic document generated where there is a supply or return or inward supply of goods from an unregistered person. There are various conditions for the generation of E-Way Bills. Refer to a detailed article on the E-Way bill here. In this article, we will discuss the e-Way Bill rules for the transhipment of goods:

What Is Transhipment Of Goods?

Shipment of goods to an intermediate destination before proceeding to the next/final destination is called transhipment of goods. One of the reasons for the transhipment of goods is to change the means of transport (Eg: rail to road, large vehicle to smaller vehicle, vehicle breakdown etc.). It is also possible that multiple shipments may be consolidated into one large shipment or vice versa. This is a fairly common practice during the transportation of goods in India.

What Are The E-Way Bill Requirements For the Transhipment Of Goods?

As we know, E-way Bills are required when there is a movement of goods. The same rules are applicable in the case of the transhipment of goods. At the time of generating the E-Way Bill, the mode of transport (Road, Rail, Air Ship) is to be mentioned in Part B of the form EWB-01. Here, details of the originating mode of transportation are to be included. When the mode of transportation is changed, the change must be updated on the EWB portal. The reason for the update in the E-Way Bill must also be selected.

Points To Remember OR Transhipment E Way Bill Rules

  • Only Part B of the E-Way Bill is required to be updated at the time of
  • The transporter can update part B if the transporter’s ID has been added in the E-Way Bill by the supplier.
  • Part B must be updated before the change in the mode of transport or vehicle is made.
  • There is no restriction on the number of times the vehicle details can be updated. There is a log maintained for all the changes
  • Vehicle details in Part B can be updated only if the E-Way Bill is still valid.

Exceptions: Cases When E-Way Bill Is Not Required To Be Updated

In the following cases, the Part B of the EWB need not be updated:

  • If the change of transport is to a non-motorised means of transport or/and
  • If the distance between the supplier’s location to the purchaser’s location is less than 50 km.

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About the Author

Sakshi Jain, CA LLB

Sakshi Jain, CA LLB

Content Manager

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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Eway Bill APIs
Eway Bill APIs
Integrating e-Way Bill APIs with your ERP will help you, transporters or ASPs to connect with the e-way bill system seamlessly.

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