If the transporter is not registered under GST, he has to obtain transporter ID from e-way bill portal for generating the e-way bills.
What is transporter ID?
Transporter ID is a unique identification number allotted to transporters not registered under GST. Transporter ID consists of 15 digits.
Why is transporter ID required?
Transporters have to generate the e-way bill if –
- Value of consignment is more than Rs. 50,000 or
- Value of all goods moving through a single vehicle is more than Rs. 50,000
All the transporters have to generate the e-way bill in above mentioned conditions. Transporters not registered under GST will not have GSTIN number, hence they can the transporter ID to generate the e-way bill.
How to use transporter ID?
Supplier/ consignor has to mention the transporter ID on the e-way bill which will enable the transporter to update the vehicle number later while moving the goods actually.
Unregistered transporters have to mention transporter ID on the e-way bill instead of GSTIN number.
Process to obtain transporter ID
Step 1: Visit e-way bill portal (http://ewaybill1.nic.in/ewbpl1/) and click on “Enrollment for Transporters” link,
Step 2: Application for enrollment will open in a new tab, where all information has to be filled. Information marked with * is compulsory.
Information to be filled in the application
Step 3: Enter Details of business
- State – Select State from the dropdown list,
- Legal Name – Enter name as mentioned in PAN card*
- Trade Name (Business Name)*
Step 4: After entering PAN, click on validate button. System will check the PAN details and will communicate if the PAN number and name as per PAN doesn’t match.
Step 5: Enter Constitution of Business details
- Type of enrolment (warehouse, depot, godown, cold storage, transport services) – One or more types can be selected
- Constitution of Business (Foreign Company, Others, Partnership, Proprietorship, Public Limited Company, Private Limited Company, Unlimited Company) – Select from drop down list.
Step 6: Enter Address & Contact Details
- Business Address
- Contact Information ( Email Address & Mobile Number)
- Nature of Premises (Own/ Leased/ Rented/ Consent/ Shared/ Others)
Step 7: Enter Aadhaar Details
- Aadhaar Number of the proprietor or the main person of the company or firm
- Name of Aadhar Card holder & his mobile number
Step 8: Click on “Verify Detail & Send OTP”. OTP will be sent on the mobile number registered with Aadhar number. Enter the OTP to acknowledge the application.
Step 9: Upload Address Proof & ID Proof.
Step 10: Enter Login Details
Enter the desired user name and password. This user name and password will be used to login on the website in future. The username should be of at least 8 characters with a combination of alphabets (A-Z/a-z), numerals (0-9) and special characters (@, #, $, %, &, *, ^) and can’t exceed more than 15 characters. The password should be of at least 8 characters.
Step 11: After this, verify the application by ticking the box, and click on submit button.
System will check all the details and generate 15 digit Transporter ID. Transporter should keep it at a safe place for future purpose.
What to do in case there is a change in the transport vehicle?
In the case when there is a change of conveyance carrying the consignment while in-transit then it is mandatory for the transporter to furnish the details of the new conveyance or vehicle in the e-way bill (Form GST EWB-01) which is already generated in the e-way bill portal, prior to the change of conveyance.
The exception to this case, is that if there is a change in conveyance where the place of supply is within 50 Km or less from the location of supplier within the same state and union territory then there is no need to furnish the details in the e-way bill form (GST EWB-01).
What to do when multiple consignments are transported through a single conveyance?
In such a case, the transporter has to generate a consolidated e-way bill before the movement of the consignment. The transporter can generate consolidated e-way bill either by
• An e-way bill solution. or,
• The e-way bill portal.
In addition to this, he shall specify the consignment serial number against each e-way bill generated.
What shall be done in the case there is a change in the mode of transportation or transhipment?
In case there is a change in the mode of transportation while in transit then e-way bill portal grant an option to change the mode of transport or reassign to another transporter option.
If in case this option is changed by the transporter to re-assign the consignment to another transporter for transportation, then this option cannot be used by the taxpayer any longer.
Although the taxpayer can change the vehicle number in the Part-A of EWB-01 indefinite times.
What to do in case the EWB is generated but goods are not transported?
If the e-way bill is generated by a taxpayer but the goods and services are not transported due to any reason in such cases the taxpayer can cancel the e-way bill. But there are two conditions for doing so
• The cancellation shall take place within 24 hours and
• The change in the mode of transportation shall not be verified.
In case the taxpayer fails to comply with the above two conditions he will not be able to cancel the e-way bill.
How to determine whether the consignment is rejected or accepted?
The person who is receiving the goods and service is in the power to reject or accept the consignment.
But in the case there is no notification within 72 hours of receiving the e-way bill via EWB portal then the goods or service or both whichever the case may be shall be considered accepted by the recipient.
What is the procedure regarding the stoppage of consignment?
Any consignment can be stopped by the commissioner or the person so authorized by the concerned authorities to verify the documents and consignment irrespective of the mode of transport.
In case mapped RFID is embedded on the transportation vehicle the RFID readers can be installed to check the authenticity of the e-way bill and consignment so moved.
The consignment and the e-way bill can also be verified and checked by the concerned authorized person physically in case of suspicion of tax evasion.
In case if the vehicle is detained for more than 30 minutes then the transporter shall report such detainment in the EWB-04 on the e-way bill portal.
What is the process of verification and inspection of the e-way bill?
The concerned authorized personnel will record the summarized report of verification and inspection of e-way bill and consignment in the Part-A of EWB-03 within 24 hours and the full and final report will be recorded within 3 days from the date of inspection in the Part-B of EWB-03.
The consignment can only be checked once in their whole journey but in case there is suspicion of tax evasion verification can be done multiple times.