The GST Network (GSTN) has issued an advisory detailing the correct method for entering Receipt Numbers related to leased wagons in the E-Way Bill (EWB) system, effective January 1, 2025. Taxpayers must prefix these Receipt Numbers with “L” when generating an EWB for rail transport. The advisory also reiterates previously issued instructions for Parcel Way Bill (PWB) and Railway Receipt (RR) numbers under the Parcel Management System (PMS) and Freight Operations Information System (FOIS), which must be prefixed with “P” and “F,” respectively. Taxpayers are instructed to select “Rail” as the transport mode in Part-B of the EWB using the multi-transport option and ensure correct data entry to avoid validation errors. The format for leased wagon numbers is “L <Receipt Number>,” and the EWB system will validate these entries against the designated database. Discrepancies or missing information will trigger alerts, requiring prompt correction by the taxpayer. For additional support, taxpayers can raise tickets through the EWB portal.
Goods and Services Tax
Government of India, States and Union Territories
Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
Dec 23rd, 2024
Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons
Dear Taxpayers,
This advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system.
Advisories have already been issued regarding the correct format for entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements specific to Leased Wagons.
1.Prefixing Receipt Numbers in the EWB System
a) Taxpayers transporting goods via Leased Wagons must prefix Receipt Numbers with the identifier “L” when entering them into the EWB system.
b) Similarly, the taxpayers transporting goods via PMS and FOIS have already been advised to enter PWB/RR numbers with Prefix P for PMS and F for FOIS systems (refer to the advisories issued for PM Sand FOIS). Users will be mandated to input PWB/RR numbers with the appropriate prefixes to ensure proper validation in the EWB system. These changes would come into effect from Jan 1st, 2025.
2.Updating Part-B of the EWB for Rail Transport
While generating an EWB for goods transported by rail, taxpayers should:
a) Select the transport mode as “Rail” in Part-B of the EWB using the “Multi-Transport Mode” option on the EWB portal.
b) Enter the Receipt Number with the prefix “L” to indicate that the transport is via Leased Wagons.
3.Format for Number Entry in the EWB System
Taxpayers must use the following format when entering Receipt Numbers related to Leased Wagons:
L <Receipt Number>
Example:
For a Leased Wagon Receipt number: L123456789
4.Validation Process in the EWB System
Once the Receipt Number is entered:
a) The system will validate the entry against the designated database for Leased Wagons.
b) In case of discrepancies such as mismatched or missing numbers, taxpayers will receive an alert and must correct the entry promptly.
5. Assistance and Support
For further assistance or clarification regarding the entry of Receipt Numbers for Leased Wagons, taxpayers may:
- Raise a ticket with the EWB support team through the support portal.
- Provide the details of the entry, including the prefix used, for quick resolution.
Your adherence to these guidelines will ensure the efficient processing of E-Way Bills and smooth transportation of goods via the rail network
Issued by: GST Network (GSTN)
Date: ## December 2024
Thanking You,
Team GSTN
