E-way Bill Requirements – Transportation of Goods by Waterways


    Carrying an e-way bill is mandatory for transporters when the goods being moved are worth more than ₹50,000. This rule applies regardless of the chosen mode of transport, whether by road, rail, air or ship. However, each mode of transportation requires specific details to be entered while generating the e-way bill.

    In this article, we will go over the important e-way bill rules that apply when transportation is done through waterways.

    E-Way Bill Rules for Transport by Waterways

    Some critical aspects of transportation through waterways are highlighted below:


    In conclusion, the e-way bill is a critical document for transporting goods valued at more than INR 50,000 in India under the GST regime. It must be generated electronically through the e-way bill portal or GST accounting software and carried with the goods during transportation. Creating an e-way bill helps ensure that the goods are accounted for, and the appropriate tax is being paid while also reducing tax evasion and providing transparency in the transportation of goods.

     When shipping goods through waterways, the bill of lading is a legal document that must be used. 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. Understanding the critical aspects of e-way bills and bills of lading is crucial for the efficient and compliant transportation of goods.

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