Q. Is it any possibility to ship the material for two different states in single-vehicle No., based on Trans-shipment?
Ans. – Under GST Regime, an option has been introduced wherein the consignment of one e-way bill has to be moved in multiple vehicles, after moving to transshipment place.
In simple words, Plant – X (Gujrat) wants to supply the material to Goa depot but full truckload demand not provided by the depot. If supplies the material through a small truck, freight cost shall be increased.
To control this situation, the company decided to club the material of Maharashtra & Goa depots in a single-vehicle. That vehicle will deliver the material till Maharashtra depot (Transhipment Place) and another vehicle will load the material that place (Maharashtra depot) and finally deliver to Goa Depot.
To complete this transaction, Plant shall prepare the two Tax invoices, one for Maharashtra & another for Goa depot but supply in single-truck. The Plant (X) shall also be prepared the two E-way bills for Maharashtra and Goa respectively. The vehicle no. will remain the same for both the consignment. After reaching first on destination (Maharashtra), the first vehicle unloads the material and another vehicle load the material from that truck. After Loading, Part B of E- waybill shall be updated by transporter or consigner for updating of New Transporter details. An existing invoice copy will remain the same, only change in transporter details in E- Waybill – Part B.
Ensure the two points before the transshipment are:-
Update the E-way bill before leaving the transshipment premises.
E- waybill should not be expired till that.
CMA Mohit Tyagi – mtyagi.cwa@gmail.com
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