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:
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.
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.