Advisory for Accurate Entry of Receipt Numbers of Leased Wagons in the E-Way Bill System: Effective January 1, 2025

Issued by: GST Network (GSTN)
Date: December 23, 2024

To streamline the transportation of goods via the rail network and ensure seamless processing of E-Way Bills (EWBs), this advisory provides specific guidelines for entering Receipt Numbers related to Leased Wagons in the EWB system.

These guidelines are in addition to previously issued advisories on entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and Freight Operations Information System (FOIS).

Key Guidelines for Entry of Receipt Numbers

1. Prefixing Receipt Numbers in the EWB System

• Taxpayers transporting goods via Leased Wagons must prefix Receipt Numbers with the identifier “L” while entering them into the EWB system.
• For PMS and FOIS, taxpayers have already been instructed to use the following prefixes:
  • “P” for PWB numbers under the PMS.
  • “F” for RR numbers under the FOIS.
• Effective Date: These changes will be mandatory starting January 1, 2025.

2. Updating Part-B of the EWB for Rail Transport

When generating an EWB for goods transported by rail, taxpayers must:

• Select Transport Mode: Choose “Rail” in Part-B of the EWB using the “Multi-Transport Mode” option on the EWB portal.
• Enter Receipt Numbers: Use the prefix “L” to specify that the transport is via Leased Wagons.

3. Format for Number Entry in the EWB System

The format for entering Receipt Numbers for Leased Wagons is as follows:

L <Receipt Number>

Example:

• For a Leased Wagon Receipt Number: L123456789

4. Validation Process in the EWB System

Once the Receipt Number is entered:

• The system will validate the entry against the designated database for Leased Wagons.
• In case of any discrepancies, such as mismatched or missing numbers, the system will generate an alert prompting taxpayers to correct the entry immediately.

5. Assistance and Support

For assistance or clarification regarding Receipt Number entries for Leased Wagons, taxpayers can:

• Raise a Ticket: Contact the EWB support team via the support portal.
• Provide Details: Include the prefix and Receipt Number details for quick resolution.

Impact of the Guidelines

1. Improved Accuracy: Ensures proper validation of Receipt Numbers, reducing errors and delays in transportation.
2. Seamless Integration: Aligns data entries with the EWB system for efficient rail transport logistics.
3. Enhanced Compliance: Strengthens adherence to GST and EWB regulations for rail-based goods movement.

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