Master E-way bill rules for rail transport in India, including generation steps, Railway Receipts, and recent GST compliance updates.
An Electronic Way Bill, or E-way bill, is a crucial document for moving goods valued over Rs. 50,000 between locations. This document is generated through the GST portal prior to transportation, whether by road, rail, or air. It includes essential details about the goods, along with information on the consignor, consignee, and transporter. Either the consignor or the consignee can generate an E-way bill. If neither party does so, a transporter, even if unregistered, can create the bill after registering on the E-way bill portal. However, transporters are not obligated to generate an E-way bill for shipments via railway, air, or vessel.
Recent Updates
- August 29, 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 to May 2021, applicable from May 1, 2021, to August 18, 2021.
- August 4, 2021: The suspension of e-way bill generation for non-compliance with GSTR-3B filing restarted on August 15, 2021.
- June 1, 2021: The e-way bill portal confirmed that suspended GSTINs cannot generate e-way bills. Nevertheless, a suspended GSTIN can still be a recipient or transporter for an existing e-way bill. The ‘Ship’ transport mode was updated to ‘Ship/Road cum Ship,’ allowing users to enter a vehicle number for initial road movement and a bill of lading for subsequent ship transport, which aids in optimizing ODC (Over Dimensional Cargo) benefits and vehicle detail updates.
- May 18, 2021: Notification 15/2021-Central Tax from the CBIC clarified that GSTIN blocking for e-way bill generation applies only to the defaulting supplier’s GSTIN, not to the defaulting recipient’s or transporter’s GSTIN.
To generate an E-way bill, certain documents are essential:
- Tax Invoice
- Delivery Challan
- Transporter ID
- Transport document number
Goods Transported via Railways
When consignments are moved by rail, it is mandatory to provide the transport document number (referred to as the Railway Receipt or RR number) along with its date. The approximate distance in kilometers must also be specified. Indian Railways provides a Railway Receipt (RR) as proof of acknowledgment for goods transported. Transporters can monitor the transit status using the 11-digit FNR code located on the top-left of the RR.
Typically, goods designated for rail transport are first moved to the railway station via road. An E-way bill would have already been generated for this initial road leg. Therefore, for the rail portion, only Part B of the E-way bill needs to be updated with the RR number. The E-way bill for rail transport is considered complete and can only be generated once the RR number is acquired, making the relevant person, agent, or supplier responsible for obtaining this detail.
For goods transported by rail, Part B of the E-way bill can be updated either before or after the journey commences. However, Indian Railways will not hand over the goods at the destination without the production of the required e-way bill upon delivery. While Indian Railways is exempt from generating and carrying an e-way bill, they are still mandated to carry documents such as the invoice or delivery challan.
