Eway bill Requirements for Transportation of goods by Railways & Airways

Eway Bill for Transporting Goods by Railways

Electronic Way Bill is a document which is mandatory at the time of transferring goods from one place to another in case the goods value exceeds to Rs. 50000. It is that document that can be generated by the GST Portal before transporting the goods either by Road, Railways or Airways. It contains the details of the goods which are being transported along with the names of the consignor, Consignee, transporter etc. Although, Eway bill can be generated either by the consignor or by the consignee. If it is not generated by them then the transporter can do it from the GST portal. But the transporter is not responsible to generate an Eway bill when it is transported by Railways or Airways or Vessel. In this article, we will let you know what are the requirements while generating Eway bill for railways & airways.

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Documents required

Following are the documents which are important at the time of generating the electronic waybill:

• Tax Invoice
• Delivery Challan
• Transporter ID
• Transport document number

Eway bill for railways & airways transportation of goods

Goods transported by Railways

When the goods are being transported by rail than the details of the transport document number (RR number) along with the date of the document shall be provided. It is necessary to mention the approximate distance covered in Km. The receipt issued by the railways called Railways receipt (RR) is an acknowledgment for the goods will going to be transported through Railways. Besides, it is possible for the transporter to track the status of the transit using the FNR which is the 11 digits printed on top-left of RR.

For transferring the goods through railways one has to travel first through roads to reach the railway station. For this only the Part B requires to be updated with RR number for the rail transport. Ultimately, the Eway bill for railways is completed and can be generated only after obtaining the RR number. Therefore the concerned person or agent is responsible for getting this information at the end.

Part B of the Eway bill may either be updated before the commencement of movement or after. However, the railways will not be going to deliver the goods unless the Electronic waybill is produced at the time of delivery. Although Indian railways have been exempted from generation and carrying of an Eway bill, it is required to carry invoice or delivery challan etc.

Eway bill for railways & airways both has different requirements and procedure from others.

Goods transported by Airways

Here are some important points that should be kept in mind while transferring goods through Airways:

• Completion of Part A of form GST EWB-01 is necessary by the consignor or the recipient.
• Apart from the invoice, delivery challan, airway bill number which is the transport document number has to be updated.
• It is not negotiable because Airways bill is not a document of title to the goods.
• The air waybill is an evidence for transporting the goods in a form of receipt issued by an airline.
• E-way bill must be updated with transport document details as soon as the submission and collection of transport document from air authority.
• If the goods are moved for customers clearance from an airport, air cargo complex or land customs station to Inland Container Depot or container Freight station then the eway bill will not be generated.
• The e-way bill has to be generated when the goods are transported from the customs to the recipient’s registered place.
• The validity starts of the Eway bill starts when the first entry is made in Part B when the transport document number entry is first entered.
• For multiple modes of transportation, the goods reach the concerned location then the corresponding transport number has to be updated by the supplier or the transporter.

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