Generating E-Way Bills for Consignments Transported in Multiple Vehicles
The GST e-way bill system facilitates multi-vehicle transportation for large consignments, allowing a single e-way bill to be updated with details for various conveyances at transhipment points. This article outlines how to use the 'Update multi-vehicle' feature, providing step-by-step instructions for scenarios involving single or multiple destinations. It also highlights recent GST Network advisories regarding mandatory 2FA, e-way bill generation timelines, and validity extensions.
The Goods and Services Tax (GST) e-way bill system streamlines the transportation of goods across India. To accommodate large consignments requiring multiple vehicles, the system allows the use of a single e-way bill with updated vehicle details. This 'Update multi-vehicle' feature became available on the e-way bill portal on June 11, 2018. It is specifically intended for use at transhipment points, not at the supplier's origin. This functionality permits entering details for various conveyances after the initial e-way bill has been generated. This article provides a comprehensive guide to updating multi-vehicle information within an e-way bill, including a step-by-step procedure.
Recent System Updates December 17, 2024 The GST Network issued an advisory on December 17, 2024, announcing an expanded mandate for two-factor authentication (2FA) on the National Informatics Centre (NIC) portal for taxpayers. Businesses with an annual aggregate turnover (AATO) exceeding Rs. 20 crores must implement 2FA starting January 1, 2025. Similarly, 2FA will be compulsory for businesses with a turnover between Rs. 5 crore and Rs. 20 crore from February 1, 2025. By April 1, 2025, all taxpayers, regardless of turnover, will be required to use 2FA for generating e-invoices and e-way bills. E-way bills must now be generated within 180 days from the invoice or document date, effective January 1, 2025. Extensions for e-way bill validity will be limited to 360 days from the original generation date, also effective January 1, 2025. Between May 1, 2021, and August 18, 2021, taxpayers were exempt from e-way bill blocking due to non-filing of GSTR-1 or GSTR-3B (for two months or more for monthly filers, or one quarter or more for QRMP taxpayers) for the period of March 2021 to May 2021.
Scenarios for Using the Multi-Vehicle Option
Scenario 1: Transporting Goods to a Single Destination with Multiple Vehicles
Consider an instance where goods are dispatched from Karnataka to Sikkim. Initially, they travel by rail to West Bengal, and from there, they are transported onward by road.
- West Bengal serves as the transhipment point.
- From this point, the goods are moved in several lorries to reach their final destination in Sikkim, assuming Sikkim is not accessible by rail for the entire journey.
- Upon arrival in West Bengal, the existing e-way bill can be updated with the specific vehicle details for each lorry continuing the journey to Sikkim.
- Initially, a standard e-way bill must be generated for the first leg of the journey, which is then updated at West Bengal. This e-way bill can be generated on the common portal.
- It is important to note that if the goods were to be transported in only one lorry in this scenario, the Part-B section of the same e-way bill would need to be updated with the new mode of transport due to the transhipment.
Scenario 2: Transporting Goods to Multiple Destinations with Multiple Vehicles
A common scenario involves a supplier sending goods to a transporter's warehouse. From this central warehouse, the goods are then distributed to various final destinations using multiple vehicles as part of a distribution chain. In such a case, once the initial vehicle arrives at the warehouse, the details for all subsequent vehicles used for onward distribution must be updated in the e-way bill.
- For the first transaction, which is the movement from the factory to the transporter's warehouse, a regular e-way bill is created.
- For the second transaction, involving distribution to different destinations, the e-way bill is updated with multiple vehicle details for transport to places like A, B, and C.
- This example illustrates a total of three vehicles traveling from the warehouse to destination A, two vehicles to destination B, and two vehicles to destination C, all updated under the same e-way bill.
Step-by-Step E-Way Bill Updation Process
Before detailing the steps, let's review the actions required for each scenario:
| Action for Scenario 1 | Action for Scenario 2 |
|---|---|
| Karnataka to West Bengal: Normal e-way bill | Factory to Warehouse: Normal e-way bill |
| West Bengal to Sikkim: Update multiple vehicle details for lorry transport (after goods reach West Bengal) | Warehouse to destinations A, B, and C: Update multiple vehicle details for lorry transport (after goods reach the warehouse) |
| One group creation needed on the portal | Three group creations needed on the portal |
Note: The number of groups to be created equals the number of distinct destinations.
Procedure for Generating a Multi-Vehicle E-Way Bill:
Step 1: Access the Menu, then select the 'Change to multiple e-way bill' option. Input the relevant e-way bill number for which multi-vehicle details need to be updated, and click 'Go'.
Step 2: In this section, establish a group to specify transportation details, including the destination and mode of transport (road, rail, air, or ship). Select 'Yes' when prompted with 'Do you wish to move goods in multiple vehicles?'. This will display the 'Multiple Vehicle Movement Details' box. You are required to enter the following information:
- The 'From' and 'To' locations.
- The total quantity, which must align with the invoice quantity.
- The reason for using multiple vehicles, such as transferring goods to a different or smaller mode of transport.
- Any additional remarks to form a Group for updating the e-way bill's multiple transport details.
For the examples provided: * In Scenario 1, the 'From' section will be West Bengal, and the 'To' section will be Sikkim. * In Scenario 2, the 'From' section will be the warehouse location, and the 'To' sections will be A, B, and C, respectively.
After entering the e-way bill number and clicking 'Go', the previously created groups will appear in a dropdown menu. Select the appropriate groups from these options and proceed to update the vehicle details.
Note: Once these steps are completed and details submitted, the created groups are saved. When goods arrive at the transhipment point, vehicle details must be updated for each of the established groups.
Step 3: Following the group creation in Step 2, Part-B must be updated using the 'Change to multiple vehicle' option. At this stage, the previously created group needs to be linked with the various destination groups. If multiple destinations are involved (as in Scenario 2), you must select each respective group. Then, update Part-B accordingly and repeat the process for any remaining groups.
After selecting the group, the vehicle details must be updated in Part-B for all chosen selections. This includes entering the transporter's document number and the quantity of goods to be transported in that specific vehicle. Once all the required details are entered, the updated e-way bill, now incorporating multi-vehicle information, is generated and can be printed for records. It is crucial to verify that the e-way bill's 'Valid To' section reflects appropriate validity for multiple vehicles.
In Scenario 1, Part B will contain the vehicle details for the lorry traveling between West Bengal and Sikkim. In Scenario 2, Part B will include the vehicle details for three lorries destined for A, two for B, and two for C.