E way Bill Required For Railway Transport For Transportation of Goods
If the value of goods exceeds Rs. 50,000, a valid E-way bill must be carried when transporting goods from one place to another. It will be generated from the GST portal before transporting goods by rail, road, or airways. It includes the details of the goods being transported and the names of the consignor, consignee, transporter, etc.
The consignor or consignee should generate e way bill, or a transporter (even one who is not registered) can generate it through the GST portal if neither has one. However, an unregistered transporter must first sign up on the E-way bill portal to generate the E-way bill. The transporter is not accountable for generating an e-way bill for rail, air, or ship transportation.
The following are the documents required to generate an e-way bill:
Tax Invoice
Delivery Challan
Transporter ID
Transport document number
E-Way Bill for Goods Transported by Railways
When Transporting Goods By Rail, The Following Information Must Be Included In The E way bill:
Transport Document Number (or RR Number)
Date of the Transport Document Number
Approximate distance to be covered in kilometres
You get a receipt (known as Railways Receipt or RR) from the railways as an acknowledgement that the goods will be transported through rail. It has an 11 digit number called an FNR in the top left corner, which transporters can use to track the transit status of the goods.
Goods being transported by rail are generally brought to the railway station via road transport. For this transportation of goods to the intermediary location (i.e. the railway station), an e-way bill would already have been generated. Part B would mention the details of the vehicle transporting the goods to the railway station. All that remains to be done now is for Part B to be updated with the RR number. The supplier, agent, or any other person concerned is responsible for getting the RR number and updating it on the e-way bill.
Part B of the E-way bill can be updated before or after the journey starts. However, the update should have been made before the final delivery; otherwise, the e way bill is considered invalid and cannot be used to take delivery of the goods to the final destination. E-Way Bills are not required by the Indian Railways, although they still need to carry valid invoices, delivery challans, etc.
Conclusion
The E-Way Bill requirements for transporting goods by railways under GST have made the process more efficient and streamlined. The E-Way Bill ensures that goods are transported with proper documentation and helps curb tax evasion. However, businesses must comply with the E-Way Bill regulations and provide accurate information to avoid penalties and delays.
By understanding and following the E-Way Bill requirements, businesses can ensure the smooth transportation of goods and maintain compliance with GST regulations. Use BUSY Auto E Way Bill software to automatically generate single and multiple e-way bills without going to the GST Portal. You only need to do a quick one-time setup, and you can generate e-way bills with just one click.
Frequently Asked Questions
Is an e-way bill required for railway transport?
An e-way bill is required for railway transport of goods valued over ₹50,000. It ensures compliance with GST regulations and smooth movement of goods by rail.
How do you generate an e-way bill for railway transport?
To generate an e-way bill for railway transport, log in to the GST portal, navigate to the e-way bill section, and fill in the necessary details, such as the consignment’s origin, destination, and transporter ID for the railways.
What are the critical details needed to create an e-way bill for railways?
Key details needed to create an e-way bill for railways include the consignor and consignee’s GSTIN, the description and value of goods, the transporter’s ID, and the RR (Railway Receipt) number.
Are there any special considerations for creating an e-way bill by train?
When creating an e-way bill by train, ensure you have the correct transporter ID and RR number. Also, note that the e-way bill must be updated with the railway’s RR number once the consignment is handed over.
How is the validity of an e-way bill for railways determined?
The validity of an e-way bill for railways is based on the distance to be covered. It generally provides one day for every 200 kilometres or part thereof for rail transport.
What is the role of the RR number in the e-way bill for train transport?
The RR number in the e-way bill for train transport acts as a tracking reference. Once the goods are handed over to the railways, they must be updated to ensure accurate tracking and compliance.
Can the e-way bill for railways be extended if the journey is delayed?
Yes, the e-way bill for railways can be extended if the journey is delayed due to unforeseen circumstances. The extension request must be made before the original validity period expires.
What happens if an e-way bill is not generated for railway transport?
If an e-way bill is not generated for railway transport, it can lead to penalties, goods detention, and non-compliance with GST regulations, which could disrupt business operations.
How do you update an e-way bill with the RR number for railway transport?
To update an e-way bill with the RR number for railway transport, access the e-way bill on the GST portal, enter the RR number in the relevant field, and save the changes to ensure the bill is complete.
Is there a difference between generating e-way bills for road and railway transport?
While the basic process of generating e-way bills for road and railway transport is similar, the key difference lies in updating the transporter details. The RR number must be included for railway transport once the consignment is handed over to the railways.