e-Way bill has become mandatory for suppliers and transporters in India. Failure to generate an e-Way bill before sending goods in transit can result in imposition of penalty, seizure of goods or both. With a view to safeguard a suppliers and transporters interest, we would be discussing here the compliance for e-Way bill.
Rule- 1) e-Way bill is mandatory
There is no doubt that an e-Way bill is mandatory for inter-state/intra-state transport of goods value at more than ₹50,000. If the goods belong to handicraft items, then irrespective of their value, e-Way bill will be required. The only exception to e-Way bill is the list of goods that have been exempted under the law.
Rule – 2 Transporter ID
Transporters who are carrying goods from one state to another are required to have a transporter ID. This ID helps the authority to verify the identity of transporter who is involved in the transit of goods. In case a transporter doesn’t have a transporter ID, then he needs to register with the EWB website.
Rule – 3 Updating vehicle number under change of conveyance
In case a vehicle is changed during the transit, the transporter needs to update the new vehicle details in the e-Way bill. For this purpose, the transporter can either opt to do it via EWB portal or vis SMS.
Under cases where transhipment is involved, the e-Way bill needs to be updated with the mode of transport and then the respective vehicle number needs to be updated.
Rule – 4 Cases of multiple consignment
When there are multiple consignments in transit via one vehicle then the transporter needs to keep all the e-Way bills. The transporter can also opt for consolidated e-Way bills (EWB-02). Failure to provide e-Way bills can result in imposition of penalty, seizure of goods, or both.
Rule – 5 Cancellation of e-Way bill
An e-Way bill can only be cancelled if the transit has not begun. If the goods have been verified in middle of the journey, then e-Way bill cannot be cancelled. Moreover, the journey should commence within 24 hours from the time of generation of e-Way bill.
Rule – 6 Documents to be carried by the transporter
The person-in-charge should have the following documents with him at the time the goods are being transported:
- Copy of Challan/ invoice/ tax invoice of the goods being transported
- E-Way bill
- In case of multiple goods, the person-in-charge can either show individual e-Way bills or consolidated e-Way bills.
Have questions? Feel free to shoot them in the comments section.