Under GST, an e-Way bill (EWB) is an electronic document that is required to be carried by the person in charge of the conveyance transporting any consignment of goods of value exceeding INR 50,000 (single Invoice/bill/delivery challan). A taxpayer or a transporter* who causes the movement of goods of a consignment can generate the EWB on the common portal before the commencement of such activity.
*Transporters who are not registered under the Goods and Services Tax Act, need to enrol on the e-way bill portal to get a 15 digit Unique Transporter ID.
Goods can be transported through rail, air, ship or road. In this article, we will specifically discuss the implications of EWB on goods transported through Railways.
- Tax Invoice
- Delivery Challan
- Transporter ID
- Transport document number*
*Here, Transport Document number indicates Railway Receipt Number issued by railways.
When the goods are transported by railways, the e-way bill has to be generated by the registered supplier or recipient of goods. He/she can furnish the required information in Part B of FORM GST EWB-01 on the common portal before or after the commencement of movement.
An EWB has 2 parts. In Part-A an entry is made by the supplier to store the document details on the e-way bill system temporarily. Once the goods are ready for movement from the business premises and transportation details are known, the registered person can enter the Part-B details and generate the e-way bill for movement of goods. Hence, Part-B details convert the Part-A slip into an e-way bill.
In case of movement through railways:
- As mentioned above, the Part B of the e-way bill can be updated either before or after the commencement of movement. However, the railways can not deliver the goods, unless a valid e-way bill is produced at the time of delivery*.
- The EWB validity will be calculated from the date the first entry is made in the Part-B (first transport document number entry).
*In case of movement of goods through rail, there is no requirement to carry the EWB along with the goods during movement. However, the person in charge of the conveyance (railways) has to carry invoice or delivery challan or bill of supply as the case may be along with the goods.
- The railways usually issue a receipt called Railways Receipt (RR) as an acknowledgement for the goods to be transported. The number of this receipt is an essential part of the EWB. This receipt also contains the tracking ID for tracking the status of the movement.
- When goods are transported by rail, to reach the final destination, they may need to be further transported via road. For this, an EWB will be required as well. Generally, Part A of the EWB will be already filled, and only Part B needs to be updated with the RR number.
- In reference to e-way bills, ‘transported by railways’ does not include the ‘leasing of parcel space by Railways’.