The E-Way 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 generation of E-Way Bills. Refer to a detailed article on E-Way bill here.
In this article, we will discuss the e-Way Bill rules for 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 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.
- 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.
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 purchaser’s location is less than 50 km.