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:
Shipment of goods to an intermediate destination before proceeding to the next/final destination is called transhipment of goods. One of the reasons for 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.
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.
In the following cases, the Part B of the EWB need not be updated: