Validity of an e-way bill would start from the day transporter filed Part B of the bill, the finance ministry clarified, as the mechanism to track inter-state movement of goods worth over Rs 50,000 for the goods and services tax (GST) was rolled out from midnight.
The clarification assumes importance since transporter may start movement of goods a few days after being handed over the consignment.
Part B of the e-way bill has details like the transporter’s vehicle number, while Part A has other details such as the quantity and value of goods supplied. The validity of e-way bill is one day up to 100 km, with some exceptions.
The ministry gives an example: consider a situation where a consignor hands over his goods for transportation on Friday to a transporter. But the transporter starts on Monday. How should the validity of the e-way bill be calculated in such situation?
The ministry has clarified that the validity period of e-way bill starts only after the details in Part B of the bill are updated by the transporter for the first time.
In the given situation, the consignor can fill the details in Part A of the bill on Friday and hand over his goods to the transporter. When the transporter is ready to move the goods, he can fill Part B of the bill and the validity period will start from that day.
The ministry also clarified that only one e-way bill is required if the movement of goods is split between two transporters.
Giving an example, it said consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods from City Y to City Z, Transporter A now hands over the goods to Transporter B. How will the e-way bill be generated?
The ministry clarified that only one e-way bill would be required. Part A of the bill can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in Part B of the bill and will move the goods from City X to City Y.
On reaching City Y, Transporter A will assign the e-way bill to the Transporter B.
Thereafter, Transporter B will be able to update the details of Part B of the bill by filling the details of his vehicle and move the goods from City Y to City Z.