With the new rules regarding transport of goods in place and the need for e-way bills, it is necessary that transporters be aware of the provisions regarding the same.To understand what an e way bill is, who should generate it and its validity, read our article on e way bill GST.
What is Transporter ID and how to enrol for it?Transporter ID is a 15-digit unique identification number allotted to an unregistered Transporter enabling generation of e-Way Bills. A Brief Introduction: All Transporters are required to generate e- Way Bill if: a) Value of consignment/value of goods of a single supplier exceeds Rs 50,000/- OR b) Value of all the goods in a vehicle through which goods are transported cumulatively exceeds Rs 50,000/- Even the unregistered transporters under GST have to note that e-Way Bills are required to be generated by them under the above circumstances. Since an unregistered Transporters will not have a GSTIN, the concept of Transporter ID had been introduced. Where and when to use the Transporter ID? Unregistered Transporters have to mention this ID on every e-Way Bill in place of GSTIN. Transporters provide this number to the suppliers/consignor to mention it on the e-way bills generated by them which in turn enables the transporter to update the vehicle number later for movements of goods. Procedure to be followed by Unregistered Transporters to get the Transporter ID? Every unregistered transporter will be issued a Transporter ID on enrolling themselves on the EWB portal. By doing enrolment on e-Way Bill portal, the following are the outcome: i) The transporter gets a unique Transporter ID ii) A unique Username to operate on the e-Way Bill portal Here is the step-by-step process for enrolment on the e-Way Bill portal by GST unregistered transporters: Step-1: Visit the e-Way Bill portal. Step-2: Click on ‘ Enrolment for transporters ’ under Regsitration tab available on Home page. Step-3: Enter the details in the Application at points 1-9 and Click ‘Save’ Let’s go through the entire ‘Application u/s 35(2)’ in GST ENR-01 for each of the 9 points: Note that the fields marked (*) in red are mandatory 1. Select Your State* 2. a) Enter Name as per PAN* b) Enter Trade name if any c) Enter your PAN* (Note that once you enter PAN and click on Validate, system validates for any error of mismatch, rectify the same and proceed) 3. Type of enrolment*: Note: The System does not allow you to proceed here without entering the details at point 1 and 2. Select the relevant type- warehouse/godown/cold storage/transport service 4. Constitution of business*: Select the relevant business form from the drop down- Foreign company/Partnership firm/ proprietorship/ Private limited company/ public limited company/Unlimited company/ others( If HUF, AOP, BOI and so on) 5. Principal place of business a) Type in the Complete Address entering all the red marked mandatory fields.* b) Contact information: Type the e-mail address, Landline number and Fax number (if any) Note: The e-mail address mentioned here shall be used for authentication. c) Nature of premises mentioned at a)- Select whether the address at a) is Building that is Own /leased /rented/ consent/ shared/ any other case. 6. Aadhar details and verification for authentication of the application* : Tick mark on the left-hand side box to give your consent to the e-Way Bill System/GSTN to fetch Aadhar details of the Authorised personnel of the organisation from UIDAI for authentication here. In the fields that follow, Mention the following with respect to the authorised personnel of the Company/ the Proprietor/ the partner of the firm: The Aadhar Number, Name of the personnel and mobile number as per Aadhar. Once entered, Click on ‘Verify detail & Send OTP’ button. An OTP is sent to the Mobile number registered with Aadhar of the above-mentioned personnel. Enter it and click on ‘Verify OTP’ A message that Your Aadhar was successfully verified appears. 7. Upload: Click on ‘Browse’ and select valid documents from your system (one for address proof and one for ID proof) in PDF and click on ‘Upload’. System pops an error message if not uploaded correctly, then make the change to the file accordingly and upload once more. If correctly uploaded, then the file name appears on the right-hand side of each field. 8. Create Login details* : Set a new unique username/ user ID and password. Check if the username you wish to set is already being used or not by clicking on ‘Check’. 9. Verification* : Tick mark against the declaration confirming the correctness of the Information you give and Click ‘Save’ Outcome: System generates a 15-digit Transporter ID and displays the same. Note this number and inform clients.
What happens if the transporter changes the mode of conveyance during transit?If a transporter is transferring goods from one conveyance to another during the course of the transit, then they must update the details of the new conveyance in the e-way bill already generated on the common portal in the FORM GST EWB-01, before such transfer takes place. The caveat here is that if the goods are being transported to a consignee for a distance of fifty kilometres or less, within the same State or Union territory as the place of business of the transporter, the details of conveyance need not be updated in the e-way bill.
What is the rule to be followed when transferring multiple consignments in a single conveyance?Where a transporter is moving more than one consignment in one conveyance, he must indicate the serial number of e-way bills for each consignment electronically on the common portal. A consolidated e-way bill in Form GST EWB-02 must be generated before the movement of goods.
How to deal with the situation of transshipment of Goods?“Transshipment” means the change in the mode of transport/conveyance or change of vehicles during the transit of goods. Portal provides an option in such case to the transporter/generator of the e-way bill to update the vehicle number on e-way Bill of the vehicle in which he is transporting that consignment. The seller or the transporter mentioned in Part A of the e-Way Bill can only update the vehicle number and this can be done ‘n’ number of times. Eway bill portal has also provided an option to change/ re-assign another transporter to an Eway bill. Once the originally assigned transporter re-assigns another transporter in his place, the seller cannot exercise this option any longer.
What happens when an e-way bill is generated but the goods are not transported?Where an e-way bill is generated but goods are not transported or are not transported as per the e-way bill, the e-way bill may be cancelled within 24 hours. This can be done directly or via a facilitation centre which will be notified by the Commissioner.
Note: An e-way bill cannot be cancelled if it has been verified in transit where the mode of conveyance has changed.
Who can accept or reject an e-way bill?A recipient can accept or reject an e-way bill. An e-way bill will be assumed to be accepted if there’s no communication within 72 hours of the e-way bill being made available to the recipient via the common portal.
What are the documents to be carried by person-in-charge of conveyance?The person-in-charge of a conveyance must carry
- The invoice or bill of supply or delivery challan
- A copy of the e-way bill OR the e-way bill number, either physically or mapped to a RFID (Radio Frequency Identification Device). RFID is embedded on to the conveyance (mode of transport). Details of these will be notified by the commissioner. However, the commissioner may notify person-in-charge to carry the following documents instead of the e-way bill –
- Tax invoice or bill or supply of bill of entry OR
- A delivery challan, where goods are transported other than by way of ‘supply’