With the E-way bill regime coming into force from 1st April 2018, there are a few points on which most of the industry as well as transporters are a bit confused. In order to remove any doubts, the ministry of finance has released a clarification on two situation taking suitable examples to remove any doubts. The first one of these doubts was that in the situation of one transporter taking the consignment from the consignor hands over the consignment to another transporter how the e-way bill be modified. In this the clarification released by the ministry clarifies the situation as follows:
Situation: -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 i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?
Clarification: -It is clarified that in such a scenario, only one e-way bill would be required. PART A of FORMGST EWB-01 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 FORMGST EWB-01and will move the goods from City X to City Y.
On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORMGST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.