E-way bill is required to be generated from the E-way bill portal when goods are moved through any of the four modes of transportation i.e. road, rail, ship, and air.
Following are some of the notable points with respect to goods movement through waterways:
Extension in the Validity of e-way bills
Update as on 9th June 2020
Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th day of March 2020) is extended till 30th June 2020.
Update as on 5th May 2020
Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.
Update as on 3rd April 2020
The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020.
Further, the CBIC’s notification of extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.
- Bill of lading is a legal document required to ship the goods from one place to another.
- Bill of lading is issued by a carrier to a shipper which acts as the evidence of the contract of carriage. It is an acknowledgment that the goods are loaded onto the transporting vessel.
- Where goods are transported by vessel, the E-Way bill has to be generated by the supplier or recipient and part B of the e-Way bill has to be updated with the serial number and date of the bill of lading
- For movement of goods by waterways, the e-way bill can be generated even after commencement of movement of goods.
- EWB is not required when goods are moved from port/ land customs station to inland container depot or container freight station for customs clearance
- The validity of the e-way bill starts when the first transport document number
- Entry is made in case of ship transportation and validity is not re-calculated for subsequent entries in Part-B.
- In case the vessel/vehicle is changed i.e. trans-shipment the transporter has the option to extend the e-way bill validity period thereby updating the vehicle details and copies of delivery challans.