E-Way Bill Requirements – Transportation Of Goods By Airways
Moving forward, GSTIN will need to be linked to all e-way bills that are generated for transporting goods worth more than ₹50,000 by road, air, ship, rail etc. The new format of the e-way bill can be generated by filling Form GST EWB-01 through the GST Portal. This is applicable to both interstate and intrastate transportation.
In this article, we will discuss how to make e-way bills for transport by air.
How to Make E-Way Bill For Goods Transported by Air
The following are important points to note when transporting goods by air:
- Part A of the E-Way Bill must be filled out by either the supplier or the recipient
- The invoice, delivery challan and the airway bill number need to be updated
- An airway bill number is not a document proving any title to the goods, it is only a document that proves that the goods were transported by the airline that issued the transport document
- If the supplier fails to generate an e-way bill, then the transporter is responsible for doing so.
- Details of the transport document must be entered in the e-way bill as soon as the airline issues the transport document.
- An e-way bill is not required when goods are simply being transported for customs clearance from an airport or other depot to Inland Container Depot or Container Freight Station
- However, a valid e-way bill is required when transporting goods from Customs to the final destination i.e the address of the recipient.
- The validity period of an e-way bill starts from the time Part B is updated i.e. when details of the transporting vehicle are entered for the first time.
- Where there are multiple modes of transport, either the supplier or the transporter needs to update the corresponding transport number when the goods arrive at each concerned location.
Documents to Generate an E-Way Bill for Transport by Air
The following documents are required to generate an E-way bill for transporting goods by air:
- Invoice
- Delivery Challan
- Airway Bill Number
- Details of Supplier of Goods
- Details of Recipient of Goods
- Details of Transporter of Goods
The airway bill number is the same as the transport document number provided by the airline on the transport document issued by them.
Conclusion
The E-Way Bill requirements for the transportation of goods by airways have been put in place to ensure the efficient and transparent movement of goods across the country. The E-Way Bill serves as a document that contains all the essential details related to the consignment, such as the origin, destination, and value of the goods being transported. The laws governing e-way bill compliances for air transport have been put in place to ensure that tax evasion is kept to a minimum, and that the goods are tracked properly throughout their journey from origin to destination.
Using a software to generate e-way bills is highly recommended since you can save a lot of precious time and tedious effort that goes into e-way bill generation on the EWB portal. Using BUSY, you can generate single as well as bulk e-way bills quickly and easily.
