Now E way Bill (EWB) is almost injected in India’s revolutionary tax structure, Till today GST is still under fog, the way is difficult to find, a new system is welcoming all of the taxpayers by opening arm.

EWB stands for electronic way bill, which means if we move our goods from one place to another then we need EWB, generally goods are moved through transport, so Goods Transport Agency (GTA) will affect most from such new introduction.

Now question arises how GTA will deal with E Way Bill ?????

Let us understand step by step, generally EWB generation is the liability of supplier, who causes movement of goods by filling part A and part B details, if suppliers fails to generate EWB then it is liability will be levy upon recipient of goods, this indicates/ concludes generally liability to generate EWB by GTA is secondary.

Now what if both supplier and recipient fail to generate EWB, then its transporter responsibility to generate this for hassle free movement of goods.

Sometimes EWB generated by supplier or recipient on regular basis on one or more

transporter, in that case How does transporter come to know that particular e-way bill is assigned to him?

The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:

  • The transporter can go to reports section and select ‘EWB assigned to me for trans’ and see the list.
  • The transporter can go to ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN of taxpayer, who has assigned to him.
  • The taxpayer can contact and inform the transporter that the particular EWB is assigned to him.

Now come to advance discussion, there can be few circumstances where generally transporter needs to generate EWB, let us try to understand few of them:

1. Suppose vehicle is break down during transit, then the transporter can cause to repair the vehicle and continue the journey. If he is going to change the vehicle, then he has to enter the new vehicle details for that EWB on the web-site using ‘Update vehicle number’ option and continue the journey with new vehicle.

2. If the goods having e-way bill has to pass through transshipment and through different vehicles, how it has to be handled?  Some of the consignments are transported by the transporter through transshipment before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment.

Moreover, Some of the transporters move the consignments from one place to another place as per the movement of vehicles. Sometimes the consignments move to 8­10 branches of the transporter before they reach its destination. The consignments reach the particular branch of transporter from different places in different vehicles and again these consignments will be sorted out to transport to different places in different vehicles.

Now, the concerned branch user instead of updating the vehicle for each one of the EWBs, he can generate ‘Consolidated EWB’ for multiple EWBs which are going in one vehicle towards next branch/destination. This will simplify the managing of the EWBs and data entry.

3. What has to be done by the transporter if consignee is refuses to take goods or rejects the goods for quality reason? There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier as per his agreement with him.

4. How the transporter is identified or assigned the e-way bill by the taxpayer for transportation? While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update the further transportation details to it.

These are few situations where transporter needs attention Thank you fro reading

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Author Bio

Qualification: CA in Job / Business
Company: Own Practice
Location: Delhi, New Delhi, IN
Member Since: 16 Sep 2017 | Total Posts: 26
I am member of ICAI since Novemer, 2011. Having experience in Taxation and public speaking. i also posted few videos on you tube for GST. View Full Profile

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June 2021