E-way Bill Requirements – Transportation of Goods by Waterways


Date: 02 Feb 2023

E-way Bill Requirements – Transportation of Goods by Waterways


When transporting products by any of the four modes of transportation (road, rail, ship, or air), an e-way bill must be created through the e-way bill gateway or using GST accounting software.


Some critical aspects of cargo transportation through waterways are highlighted below:

  • A bill of lading is a legal document that must be used whenever commodities are transported from one location to another.

  • A bill of lading, or lading, is a document a carrier provides to a shipper that serves as proof of the parties' agreement to transport goods. It declares that the items have been put into the transport vessel.

  • When shipping goods by ship, either the shipper or the receiver must create an e-way bill and update the information in part B to include the bill of lading's serial number and the date of shipment.

  • The e-way bill may be created for items transported on waterways at any time, not just before they begin being transported.

  • Customs clearance at an inland container depot or container freight terminal does not need an e-way bill.

  • When the initial transport document number is entered, the e-way bill is considered genuine.

  • If transportation is provided by the ship, an entry will be made, and the validity of the entry will not be recalculated for future entries in Part B.

  • The transporter may update the vehicle information and delivery challan copies by extending the e-way bill's validity term if the vessel or vehicle is changed (trans-shipment).