Process of e-way bill without vehicle number

Introduction

It is rightful to articulate and as also the E-way bill rules for E-way bill spells out that the Vehicle Number is an optional field while generating E-Way Bill.

But at the same time, E-way bill rules state that an e-way bill without a vehicle number is not valid for movement of goods. Which of this statement is true and which of this is false and also how to understand this part of the law is discussed in this article elaborately

Process of E-Way Bill Without Vehicle Number is Valid

As laid in E-way bill rules, the updation of vehicle number in E-way bill is optional for person’s filing Part – A of E-way bill.

Who Goes to Fill Part-A of E-Way Bill?

The E-Way bill rules lay the following in this perspective:

E-Way Bill - Part A has to be filled up at the time of Generation of the e-Way Bill for the first time by:

the Supplier or
he Recipient where the supplier is unregistered or
the e-commerce operator, if supplied on an e-commerce platform
the transporter, if no e-Way Bill was generated for that Invoice/Challan by supplier/ recipient as the case may be

Purpose VS. Part-A and Part-B of E-Way Bill Generation

Part-A of E-Way Bill

Part-B of E-Way Bill

Purpose

Only for recording the details about supply such as :

· GSTIN of the supplier

· Place of dispatch

· GSTIN of recipient

· Place of delivery

· Document number

· Document Date

· Value of goods

· HSN Code

· Reason for Transportation (Outward supply, Job work, Inward supply, sales return, Export, import, exhibition, for own use etc.,

For giving the goods the title for lawful movement of goods for movement of goods in GST by filling up the following information :

· Mode of Transport (Road, Rail, Air, Ship)

· Vehicle Type (Regular or Over dimensional Cargo)

· Vehicle Number in case of Road Transportation

· Transport Document Number and date

Who is Required to Fill Part-B of E-Way Bill?

The E-way bill rules in this regard clarify that Part B of E-Way bill with vehicle or conveyance details has to be filled up following person:

To be filled by

Situations

By supplier

Where he is transporting goods on either in his own or hire a conveyance.

By Transporter and only transporter in all cases

· Where the supplier has availed the service of Transporter

· and that the supplier has not prepared Part-A of E-way bill

· and he has authenticated such transporter to prepare the E-Way bill with such details forwarded by him to the transporter.

Exemption Category: Where Process of E-Way Bill Without Vehicle Number is Valid?

Part B details are not required where the goods are transported for a distance of less than fifty* kilometres within the State or Union territory between consignor-consignee place.

*Changed with effect from 7th of March 2018.

Process of Updating Vehicle Number in E-Way Bill

As we now know that while generating e-Way Bill, vehicle number entry is optional. But, at the same time, e-Way Bill without a vehicle number is not valid for the movement of goods. In such case, the e-way bill portal provides an option of updating vehicle number on the document.

This option can be used in the following cases:

Vehicle Number was not entered on a generation of the e-way bill OR
The goods are shifted to another vehicle/conveyance during transit due to break down or transhipment.

Note: This option can be used many times for an e-way bill. But no other data of the E-Way bill can be edited at this stage.

Step 1	Access e-way bills portal and Select ‘Update Vehicle No’ sub-option under ‘e-Waybill’ option appearing on the left-hand side of the dashboard.
Step 2	Under the title ‘Show e-Way Bill By:’, Select either ‘e-Way Bill No.’ or ‘Generated Date’. Enter the e-Way Bill No. or Date and Click on ‘Go’.
Step 3	List of filtered e-Way Bills will appear according to your choice. Select the relevant e-Way Bill for which you want to update the vehicle number.
Step 4	Enter the following details on your next screen: · Vehicle number · From Place · select the reason for the change from the drop-down – Transshipment, Vehicle Break down or Not updated earlier · remarks if any
Step 5	Click on ‘Submit’ button. (Note: Enter transporter document number if the mode of transportation is rail, air, or ship instead of Vehicle number)