Process of E-way bill without vehicle number
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 states 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 law is discussed in this article elaborately
2. 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.
3. Who Goes to Fill Part-A of E-Way Bill?
The E-Way bill rules lays 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
4. Purpose VS. Prt-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 :
||For giving the goods the title for lawful movement of goods for movement of goods in GST by filling up the following information :
5. Who is Required to Fill Part-B of E-Way Bill?
The E-way bill rules in this regard clarifies 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 hired a conveyance.|
|By Transporter and only transporter in all cases||
6. 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* kilometers within the State or Union territory between consignor-consignee place.
*Changed with effect from 7th of March 2018.
7. 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 movement of goods. In such case, 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 generation of the e-Way Bill OR
- The goods are shifted to another vehicle/conveyance during transit due to break down or transshipment.
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 tile ‘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:
|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)|