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.
Enrolling for Transporter ID
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:
1. Go to the E-way bill Portal: http://ewaybill.nic.in
2. Under ‘Registration’, click ‘Enrolment for Transporters’
3. Enter your details from 1 to 9 carefully. You are required to provide name of your state, PAN details, enrolment type, business constitution, principal place of business, and Aadhaar Details.
4. Upon entering your Aadhaar details, tick the box on the left side to authenticate it.
5. Then enter the details of the authorized personnel of the company, including their Aadhaar number, name, and mobile number linked to Aadhaar.
6. Click ‘Verify Details and Send OTP’. An OTP will be sent to the mobile number of the personnel mentioned above.
7. Enter the OTP and ‘Verify OTP’. You will be shown a message saying your Aadhaar has been verified successfully.
8. Upload the Documents: Click ‘Browse’ and select the relevant documents to upload in PDF format (an address proof and an ID proof).
9. Click ‘Upload’. If the documents aren’t uploaded correctly, an error message will pop up. Once correctly uploaded, the file name will be shown at the right side of each field.
10. Create your account by setting a unique username ID and password. Click ‘Check’ to know if the username is available.
11. Tick the declaration form for verification of information and click on ‘Save’.
12. The system will generate and display your 15-digit Transporter ID. Note it and send it to your clients.
Documents to be carried by Transporter
Since the transporter is the person in-charge of conveyance, they must carry both:
• Bill of Supply/Invoice/Delivery Challan, and
• A physical or RFID mapped copy of e-way bill or the e-way bill number. The Radio Frequency Identification Device (RFID) is embedded on the vehicle and mapped to the e-way bill before movement of goods. The commissioner may also notify the transporter to carry these documents instead of e-way bill:
- Tax Invoice/Bill of Entry/Bill of Supply, or
- Delivery Challan, when goods are not transported by way of supply.
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.
Frequently Asked Questions (FAQ)
1. What if there is a change of conveyance (Transshipment) during transit?
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.
2. What if one conveyance carries multiple consignments?
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.
3. When can e-way bills be cancelled?
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.
4. Who is allowed to accept or reject the e-way bill?
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.
5. How are goods inspected and verified?
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.