Under the GST regime, E-Way Bills (EWB) are required for the seamless (inter-state and intra-state) movement of goods. The EWB includes details such as the name of the consignor, consignee, transporter, the point of origin of the goods in the consignment and its destination. These goods can be transported via, water, air, rail or road. Though the basic guidelines to issue e-Ways bills are the same for all modes of transport, specific points need to be kept in mind when the goods are transported through the waterways.
Points To Remember
- When the value of goods in the consignment is more than INR 50,000, an EWB is mandatory. Here, if the goods are shipped through waterways, a Bill of Lading is necessary to generate the EWB.
- E-Way Bills are generally generated by the consignor or the consignee himself if the transportation is being done via his own/hired vessel.
- When goods are transported through waterways, EWBs can be generated after the transportation has commenced.
- The serial number of the Bill of Lading needs to be entered in the EWB. In this context, in GST EWB-01, Transport Document Number indicates the Bill of Lading Number.
- When goods are moved from a port/customs station to inland container depot or container freight station for customs clearance, EWB is not required.
- In case the vessels have to be changed to complete the transportation, the provisions of transhipment of goods will apply. Here, the details of the new/next vessel need to be updated in the EWB through the EWB portal.
- The validity of the EWB is calculated from the time the first Transport Document Number is entered. The validity of the EWB can be extended in exceptional cases.
What Is Bill Of Lading?
A Bill of Lading is a legal document issued by the master of the ship to the person consigning the goods. This document contains information about the supplier and recipient of goods, origin and place of delivery, etc. For transportation of goods through waterways, the Bill of Lading is a primary document required for the shipment of goods from one place to another.