Transport ID

The EWB system generates the transporter ID after furnishing the required information. If the transporter moves goods via one way of transport to another, a new e-way bill should be generated which states the mode of transport. Prior to the transfer from one mode of transport to another mode, the transporter must submit a new Form GST INS-1. While generating an e-way bill, the taxpayer has a provision to enter the Transporter ID in the transportation details section. If the supplier enters the 15 digits transporter ID given by the transporter, then Portal shall assign the e-way bill to the relevant transporter. Thereafter, the transporter can log in and update further transportation details in Part B of the E-Way bill.

Assignment of a Transporter

The e-way bill portal operates as a connected system, and the transporter would get notified about the assignment of EWB through the portal if a generation of an unnotified e-way bill performed against a Transport ID. To access e-way bills generated on a transport ID, a transporter can use one of the following methods:

• After login at EWB portal, the transporter views the reports section and select ‘EWB assigned to me for transports and see the list. The supplier or the transporter could also view those details on the dashboard, after logging on to the EWB portal.
• The transporter could access ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN of taxpayer, who has assigned the EWB to him.

Transporting the Goods by the Supplier or the Transporter

If the supplier or the recipient transports the goods as registered in the invoice, the supplier must enter the GSTIN as a transporter. However, the supplier does not have to register separately as a transporter. The supplier should select as ‘transporter’ because, if the person selects as ‘Supplier or Recipient’, for generating the bill, the person can only enter the details in Part A and not in Part B. Hence, the person must select ‘transporter’ as the Portal generates the e-way bill after providing details in both Part A and Part B. The validity of the EWB also starts only after providing the details in Part A and Part B and generating it.

Multiple Invoices under Transport ID

If multiple GST invoices are created by a supplier, and the same is to be delivered to the recipient through the transporter, multiple EWBs can be generated. However, the relevant individual must generate EWB  for every invoice generated, not considering the idea that same or different consignors or consignees involved in the supply. Hence, the supplier or the transporter avoid clubbing multiple invoices to generate one EWB. However, after generating all these EWBs, the supplier can consolidate all the EWBs if the transporter transports all those goods in a single-vehicle.

Creating Multiple Sub-users under Transport ID

Every registered supplier or transporter can create multiple sub-users and allot roles for them. For large transporters, the person can provide other offices or business places as sub-users. For a single registered place of business, the registered user can add up to three sub-users.

Unique Common Enrollment Number if Registered in more than one State or Union Territory

All registered transporters registered with more than one State or UT can obtain ‘Unique Common Enrollment Number’ (UCEN) to generate EWB. To apply for Unique Common Enrollment Number the applicant must apply through Form GST ENR-02.  The applicant must have a GSTIN before applying for UCEN, hence, as per rule 58(1A) of the CGST Rules, the applicant must link the GSTIN with the UCEN on the EWB Portal.

Vehicle Break-Down

If a transporter’s vehicle breaks down while transferring the goods with an e-way bill, then the transporter can get the vehicle repaired and continue the journey with the same EWB. If the transporter must change the vehicle, then the supplier or the transporter must enter the details of the in the e-way bill portal, using the ‘Update vehicle number’ option in Part B to continue the journey on the new vehicle, within the original validity period of EWB. The user can update Part-B (Vehicle details) as many times as he/she wants for the movement of goods to the destination within the specified time in the portal. If goods are transferred via railways or air or vessel, Part B of the EWB could be updated either prior or post the start of transportation. However, the goods that are transported via railways would not be delivered by the Railways Department, unless an e-way bill is issued to them at the time of goods delivery.

Refusal of Goods or Services

There is a probability for the recipient to reject the delivery of goods due to various reasons. At such a juncture, the transporter can generate another e-way bill with the support of the recipient by indicating the supply as ‘Sales Return’ with relevant documents and return the goods to the recipient as per the agreement made.