GSTN Advisory on Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System

The Goods and Services Tax Network (GSTN) has issued an advisory on the entry of receipt numbers pertaining to leased wagons in the E-Way bill system. This advisory is issued to provide specific instructions for entering Receipt Numbers related to Leased Wagons in the E-Way Bill (EWB) system.

Advisories have already been issued on the proper format for entering Parcel Way Bill (PWB) and Railway Receipt (RR) numbers for items delivered via the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements for Leased Wagons.

Prefixing Receipt Numbers in the EWB System

a) Taxpayers using Leased Wagons must prefix Receipt Numbers with the identifier “L” when entering them into the EWB system.

b) Similarly, taxpayers transporting products via PMS and FOIS have already been urged to enter PWB/RR numbers with Prefix P for PMS and F for FOIS systems (see PMS and FOIS advisories). Users will be required to enter PWB/RR numbers with the correct prefixes to guarantee proper validation in the EWB system. These changes would go into effect on January 1, 2025.

Updating Part-B of the EWB for Rail Transport

While generating an EWB for goods transported by rail, taxpayers should:

a) Select the transport mode as “Rail” in Part B of the EWB using the “Multi-Transport Mode” option on the EWB portal.

b) Enter the Receipt Number with the prefix “L” to indicate that the transport is via Leased Wagons.

Format for Number Entry in the EWB System

Taxpayers must use the following format when entering Receipt Numbers related to Leased Wagons:

L

Example:

For a Leased Wagon Receipt number: L123456789

Validation Process in the EWB System

Once the Receipt Number is entered:

a) The system will validate the entry against the Leased Wagons database.

b) If there are any irregularities, such as mismatched or missing numbers, taxpayers will receive a warning and must amend the entry right away.

Assistance and Support

For further assistance or clarification regarding the entry of Receipt Numbers for Leased Wagons, taxpayers may:

a) Raise a ticket to the EWB support team via the support portal.

b) Provide the entry’s details, including the prefix, for speedy resolution.

Your adherence to these guidelines will guarantee that E-Way Bills are processed efficiently and the goods are transported smoothly across the rail network.