I wanted to highlight the fact of E-Way bill which will be mandatory from 1st April 2018 and had a query regarding the same.
As there are two forms in the process of E-Way Bill, the Form-A and Form-B, to complete the process, we need to fill both the forms. But in Form-B, the input that it asks for is the vehicle number, driver number, LR number and also other details whic are there. Now, if the process of transportation is from transport A to transport B and then to the customer, how are we suppose to know the Vehicle Number, Driver Number and the LR number of transport B (the one to which we are not sending our goods directly)?
For example, if we are booking a good to be delivered to Delhi from Dahanu. The process takes place in such a way:
1. Goods are submitted to a transporter at Dahanu
2. The transporter at Dahanu sends the goods to a transporter at Bhiwindi
3. From Bhiwindi, the transporter books the good and then it sends to the customer's address.
Now in this process, how are we supposed to know the vehicle number, driver number and other details from Bhiwindi's office? And if we submit the Form-B based on Dahanu's office, then the person at Bhiwindi office doesn't accept it. Then how are we supposed to go ahead with the process and fill up Form-B?
Also sometimes due to traffic or holiday at the transporters end, the goods given on a specific day are not booked on the same day, then how will that process work with E-Way bill? For example, if we are giving the goods on Tuesday, but due to some reasons, it is not booked on Tuesday but instead it is booked on Thursday, then how will the E-Way bill be valid for those goods?
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Situation: -Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?
Clarification : -It is clarified that in such a scenario, only one e-way bill would be required. PART A of FORMGST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORMGST EWB-01and will move the goods from City X to City Y.
On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORMGST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.
Situation : - Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations?
Clarification: -It is clarified that the validity period of e-way bill starts only after the details in PART B of FORMGST EWB-01 are updated by the transporter for the first time.
In the given situation, Consignor can fill the details in PART A of FORMGST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORMGST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORMGST EWB-01 on Monday and the validity period of the e-way bill will start from Monday.
Hope Ur doubt clarified.
CAclubindia
