In India (and around the world), the process of supplying of goods revolves around 2 people, the consignor (Supplier) and the consignee (Buyer). However, in the absence of proper transportation and/or resources with the consignor, a need for a third party arises i.e. the Transporter. The transporter plays an intermediary yet the crucial role in an EWB cycle, delivering the given shipment safely to the customer.
Under GST regime, in order to deliver the goods in a hassle-free manner, a transporter (Registered and Unregistered) is required to fulfil the 5 key responsibilities, as given below:
The Transporter is required to ensure the conveyance carrying the goods is also carrying the necessary documentation concerning the shipment.
These documents include:
- Tax invoice/bill of supply/delivery challan or bill of entry depending on the transaction [Provided by the supplier].
- Copy of the e-way bill or the e-way bill number generated from the Eway Bill portal
A 15 digit GSTIN number is required for the generation of the Eway Bill. Thus, if the transporter does not have a valid GSTIN (is Unregistered under GST), it is essential for him to enrol himself on the Eway bill portal and get 15 digit Unique Transporter Id. In order to register oneself as a transporter, a person can visit the Eway Bill portal.
- Eway Bill Management:
Although in most of the cases, the consignor/supplier undertakes the duty of generating the E-way bill for his shipment. However, in cases where the supplier has not generated an Eway bill, the responsibility of generating the same falls on the transporter. Conversely, if the supplier did generate the Eway but has updated the particulars of Part A only, the task of updating the particulars of Part B falls on the transporter, as Part B comprises of details relating to transportation.Also, in cases where transportation is carrying multiple consignments in a single-vehicle, it is mandatory for the transporter to generate a Consolidated Eway Bill (CEWB) to validate the passage of the bulk shipment. Furthermore, if in case, where the vehicle dispatched on a shipment ceases to function, and the need of a substitute arises, the transporter is required to regenerate a new CEWB adhering to the details of the new conveyance assigned to the shipment.
Verifying the loaded goods with the bill of supply, along with the details provided in the Eway bill such as the Transporter ID, Vehicle Details (especially in case of change of vehicle/mode of transport), etc. are some of the aspects, wherein the transporter is required to ensure correctness of details entered before the shipment is dispatched.
- Eway Bill Validity:
The transporter is also responsible to ensure the given shipment reaches its destination before the validity of the Eway Bill expires or extend the same so as save oneself from compliance hazards.
P.S: The Eway Bill Validity can only be extended within the time span of 8 hours – before and after of Eway Bill expiry.
Eway Bill and Transportation with IRIS Topaz
Transportation is a complicated process in itself, wherein the transporter is often slammed with the management of the conveyances, resources, clients and the goods to ensure the efficiency of his service is not affected. The complexities and responsibilities of Eway Bill compliances can only make the task bothersome for a transporter. However, to churn the hassle into hygge, IRIS Topaz has come with the following features that have been crafted keeping the needs of a transporter in mind:
- “Assign to Me” utility:
The feature allows the transporter to fetch all the pre-generated Eway bill assigned to his GSTIN/ID. The feature provides the transporter with the following utilities:
- Fetch EWB data for all the bills generated in 7 days span
- Filter the Eway Bills based individual state/state code/ all-state code(The NIC portal allows segregation on a zonal basis)
- Update Part B [Transporter Details] along with other actions such as transporter ID updation, generate CEWB
- Generate Eway Bill
Generate, track and extend your Eway Bill validity on the go.
- Consolidate Eway Bill
Hasten up the consignment; Simply select the EWBs – Consolidate – Dispatch.
IRIS is an established GST Suvidha Provider (GSP) and was one of the first GSPs to complete the integration with NIC’s E-way Bill System. Our E-way Bill solution, branded as IRIS Topaz, is an end-to-end solution for entire E-way Bill operations. IRIS Topaz can be accessed through the web, desktop utility, and APIs. For further Schedule a free demo Today.