E-way bills system upholds different issues faced by taxpayers while delivering goods. Especially, there are several complexities involved in the movement of goods from one place to another. So, in this blog, we will look into the concept of transshipment of goods under the e-way bill. 

What is Transshipment of Goods under E-Way Bill System? 

Transshipment means a change in the mode of transport or change of vehicle in the course of goods transportation. This could happen in different circumstances:

1. Change in Conveyance – Railways to Airways 
2. Moving of goods from a large vehicle to a smaller vehicle  
3. Vehicle breakdown 

Suppose XYZ a Jaipur-based transporter is transporting goods in Delhi via a Truck and the vehicle breaks down. Now the transporter needs to changes the vehicle to transport the goods.  

So, in the above example, the movement of goods from supplier to the recipient has not been terminated yet the mode of transport has been changed. This is referred to as Transshipment.  

Requirements for Transshipment of Goods under E-Way Bill System 

As we already know that an e-way bill is compulsory for the movement of goods from one place to another and there can be scenarios when a taxpayer needs to transship the consignment. So, in case of transshipment, the taxpayer just needs to update the mode of transport, vehicle number in the Part-B of the e-way bill either through the e-way bill portal or via SMS. The taxpayer also needs to mention the reason for the same in the Part-B of e-way bill. However, there are two scenarios when the taxpayer does not need to update or change the e-way bill in case of transshipment: 

1. When the goods are transferred and moved using a non-motorized vehicle such as a bullock cart. And, 
2. When the location of the supplier and buyer is less than 50 KM. 

Process of Transshipment of Goods under E-Way Bill System 

Here is detailed steps using which you can easily carry out transshipment under the e-way bill: 

Step1: Login to the E-Way Bill Portal.

Step 2: Enter the e-way bill number and Change to the Multi-Vehicle option  

Step3: Then confirm the multiple vehicles’ movement of the consignment. 

Step 4: Enter the following details: 

• From place 
• To place 
• Quantity of the consignment 
• Reason to go for multi-vehicle option 

Step 5: You need to update the Vehicle option in Part B whenever you want to transship the consignment. Enter the new vehicle details such as vehicle number, the reason for updating vehicle details. 

Note: You can also transship the consignment by simply updating the Part-B of the e-way bill. 

Data Required for Transshipment of Goods under E-Way Bill System 

1. E-way bill number 
2. Old Vehicle or conveyance number 
3. New Vehicle or conveyance number 
4. Old Tran Number 
5. New Tran Number 
6. Place of the Consignor 
7. State of the Consignor 
8. Reason code for updating vehicle details 
9. A valid reason to update vehicle details 

Important Points to Note 

1. The taxpayer needs to only update Part B of the e-way bill at the time of transshipment. 
2. In case if the transporters ID is added in the e-way bill portal, then Part-B can also be updated by the transporter. 
3. The taxpayer or transporter must update Part B of an e-way bill before changing the vehicle or mode of transportation. 
4. The taxpayer can change the vehicle details ‘n’ number of times as a proper log is maintained by the e-way bill portal.  
5. The taxpayer or transporter cannot update the vehicle details of an expired e-way bill. 

How Can GSTrobo® E-Way Bill Software help you? 

Suppose you have 10 different consignments to move from Delhi to Karnataka. Within Karnataka, you need to deliver 5 consignments in Bangalore, 3 in Mysore, 2 in Udupi. So, all 10 consignments will be transported in a single loaded truck from Delhi to Karnataka with either individual e-way bills or a consolidated e-way bill. Now, after reaching the godown of Karnataka, the consignments will be unloaded and re-assigned to new Vehicles. Now, you need to Update Part-B for each e-way bill. However, due to the delay of its previous deliveries/break down of the newly assigned vehicle, 2 consignments of Udupi were delayed by some days and meanwhile, the e-way bill for one of the consignments expires. Hence, you need to keep a track of all such consignments and extend the validity of the e-way bill before the expiry. 

So, keeping such a problem of transshipment in mind, we introduced the e-way bill auto-extend feature in our e-way bill software that will automatically extend the validity of an e-way bill before its expiry.