Introduction of e-Way bill has come as a one-stop solution for inter-state transport of goods. The scope of e-Way bill applies to all modes of transport – road, air, water and rail. In this article, we will discuss e-Way bill requirement for transportation of goods by waterways.
Guidelines for transportation of goods by waterways/shipyard
When goods valued at more than ₹50,000 is being transported via waterways then e-Way bill is mandatory across India. For this purpose, bill of lading is required.
What is a bill of lading?
A bill of lading is a document that authorizes transportation of goods from one place to another. The document contains all the information in respect of transport, including – supplier of the goods, recipient of goods, place of shipment, etc.
Here are a few points that needs to be noted:
- Bill of lading will be issued by the transporting company to the supplier of goods. This will certify that the goods sent for transportation via ship has been loaded onto the ship and is ready to reach the recipient of goods.
- Bill of lading has two parts – Part A and Part B. Part A needs to be generated by either the supplier of goods or the recipient of goods. On the other hand, Part B needs to be generated by the transporting company.
- It is mandatory for the e-Way bill to be generated before the transportation has commenced. E-Way bill can be generated even after the vessels have left the port for delivery.
- In case there is a change of vessel during transport, then the provision of transhipment of goods under e-Way bill applies. The e-Way bill then needs to be updated by adding details of the new vessel.
- Validity of e-Way bill for transport by waterways can be extended, if the vessel doesn’t reach its destination on time. The reason can range from turbulence in vessel to poor weather condition.
How to update eway bill when goods moving from different modes of transportation?
Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again.
- First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number.
- Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system.
- Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number.
- Next the taxpayer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number.
- Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.
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