Transport-ID

Transport ID – GST E-Way Bill

Transport ID – GST E-Way Bill

E-Way Bill acts as a unique document or bill generated electronically by the supplier or transporter for a specific consignment/shipping of goods from one place to another. The bill shall apply for both inter-state or intra-state. As per GST, the GST e-way shall apply for all transport of goods, where the value of goods transported exceeds Rs.50,000. In this article, we shall look at the information related to transport ID, transporters’ login, and how to update the information in the PART B section of E-Way Bill.

Transport ID

TRANSIN or Transporter ID is a 15 digit unique number generated by the EWB system for transporters who have not registered themselves under GST. A Transport ID acts similar to GSTIN, and once a transporter enrolls on the e-way bill portal, the GST portal provides a transport ID for the said goods.

Transport ID operates similarly to GSTIN format and based on state code, PAN, and Check-sum digit. This TRANSIN or Transporter ID may be given by the transporter to his/her clients. Clients can then use this transport ID while generating e-waybills for the assignment of goods using the transporter.

Need for Transport ID

Those transporters having GST registration would have a GSTIN and would be able to use the GSTIN for accessing the e-way bill portal. However, small transporters not having GSTIN or GST registration can enroll on the e-way bill portal and obtain a Transport ID for the purposes of complying with the e-way bill regulations and transporting the goods with the e-way bill.

Registering with E-Way Portal Before using EWB Portal

The consignor or consignee or the transporter must register with the E-Way Bill Portal even if the concerned supplier has GSTIN. While registering with the EWB, the user must provide the PAN details correctly, when enrolling in the EWB Portal. Along with other details, the user must also provide any one of the director, partner, manager or employee’ Aadhaar number. After registering, the user can also provide the details of the place of business.

If the registered user requires adding multiple places of business, the user can add by choosing ‘Update Additional Place; a sub-option provided under the ‘Update’ option. The user can find the ‘Update’ option in the main menu of the E-way Bill Portal > Add or Amend the additional place of business.

Generation of Transport ID

To obtain a Transport ID, the transporter must give submit information and document for enrolment on the e-way bill portal. The EWB system generates the transporter ID after furnishing the required information. If the transporter moves goods via one way of transport to another, a new e-way bill should be generated which states the mode of transport. Prior to the transfer from one mode of transport to another mode, the transporter must submit a new Form GST INS-1.

While generating an e-way bill, the taxpayer has a provision to enter the Transporter ID in the transportation details section. If the supplier enters the 15 digits transporter ID given by the transporter, then Portal shall assign the e-way bill to the relevant transporter. Thereafter, the transporter can log in and update further transportation details in Part B of the E-Way bill.

Assignment of a Transporter

The e-way bill portal operates as a connected system, and the transporter would get notified about the assignment of EWB through the portal if a generation of an unnotified e-way bill performed against a Transport ID. To access e-way bills generated on a transport ID, a transporter can use one of the following methods:

  • After login at EWB portal, the transporter views the reports section and select ‘EWB assigned to me for transports and see the list. The supplier or the transporter could also view those details on the dashboard, after logging on to the EWB portal.
  • The transporter could access ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN of taxpayer, who has assigned the EWB to him.

Transporting the Goods by the Supplier or the Transporter

If the supplier or the recipient transports the goods as registered in the invoice, the supplier must enter the GSTIN as a transporter. However, the supplier does not have to register separately as a transporter. The supplier should select as ‘transporter’ because, if the person selects as ‘Supplier or Recipient’, for generating the bill, the person can only enter the details in Part A and not in Part B. Hence, the person must select ‘transporter’ as the Portal generates the e-way bill after providing details in both Part A and Part B. The validity of the EWB also starts only after providing the details in Part A and Part B and generating it.

Multiple Invoices under Transport ID

If multiple GST invoices are created by a supplier, and the same is to be delivered to the recipient through the transporter, multiple EWBs can be generated. However, the relevant individual must generate EWB  for every invoice generated, not considering the idea that same or different consignors or consignees involved in the supply. Hence, the supplier or the transporter avoid clubbing multiple invoices to generate one EWB. However, after generating all these EWBs, the supplier can consolidate all the EWBs if the transporter transports all those goods in a single-vehicle.

Creating Multiple Sub-users under Transport ID

Every registered supplier or transporter can create multiple sub-users and allot roles for them. For large transporters, the person can provide other offices or business places as sub-users. For a single registered place of business, the registered user can add up to three sub-users.

Unique Common Enrollment Number if Registered in more than one State or Union Territory

All registered transporters registered with more than one State or UT can obtain ‘Unique Common Enrollment Number’ (UCEN) to generate EWB. To apply for Unique Common Enrollment Number the applicant must apply through Form GST ENR-02.  The applicant must have a GSTIN before applying for UCEN, hence, as per rule 58(1A) of the CGST Rules, the applicant must link the GSTIN with the UCEN on the EWB Portal.

Vehicle Break-Down

If a transporter’s vehicle breaks down while transferring the goods with an e-way bill, then the transporter can get the vehicle repaired and continue the journey with the same EWB. If the transporter must change the vehicle, then the supplier or the transporter must enter the details of the in the e-way bill portal, using the ‘Update vehicle number’ option in Part B to continue the journey on the new vehicle, within the original validity period of EWB. The user can update Part-B (Vehicle details) as many times as he/she wants for the movement of goods to the destination within the specified time in the portal.

If goods are transferred via railways or air or vessel, Part B of the EWB could be updated either prior or post the start of transportation. However, the goods that are transported via railways would not be delivered by the Railways Department, unless an e-way bill is issued to them at the time of goods delivery.

Refusal of Goods or Services

There is a probability for the recipient to reject the delivery of goods due to various reasons. At such a juncture, the transporter can generate another e-way bill with the support of the recipient by indicating the supply as ‘Sales Return’ with relevant documents and return the goods to the recipient as per the agreement made.

Choosing Document Type and Sub-Type

When the registered user selects the Transaction and Sub-type in the ‘Transaction Details’ section, the Portal will display only the required document types in ‘Document Type’. For instance, if the registered user selects the Transaction Sub-type as ‘Supply’ for Outward supplies, the Portal shall display only the Tax Invoice and Bil of Supply in the Document Type drop-down list. Likewise, if the registered user selects the Transaction Sud-Type as ‘Job Work Returns’ for Inward Supplies, the Portal will display only the ‘Delivery Challn’ in the drop-down list.

The following table details the options provided in the Portal for selecting the following services:

Outward Transactions, if the generator of the EWB is a consignor

S. No.

Transaction Sub-TypeDocument TypeGSTIN (Bill towards)
1SupplyTax InvoiceOther GSTIN or URP
Bill of SupplyOther GSTIN or URP
2ExportTax InvoiceURP
Bill of SupplyURP
3Job Work ReturnsDelivery ChallanOther GSTIN or URP

 

4

 

SKD or CKD

Tax InvoiceOther GSTIN or URP
Bill of SupplyOther GSTIN or URP
Delivery ChallanOther GSTIN or URP
5Recipient Not KnownDelivery ChallanSelf
OthersSelf
6For Own UseDelivery ChallanSelf
7Exhibition or FairsDelivery ChallanSelf
8Line SalesDelivery ChallanSelf
9OthersDelivery ChallanSelf or Other
OthersSelf or Other

Inward Supply, if the generator of the EWB is a Consignee

S. No.Transaction Sub-TypeDocument TypeGSTIN (Bill towards)
1SupplyTax InvoiceOther GSTIN or URP
Bill of EntryOther GSTIN or URP
2ImportTax InvoiceURP
Bill of EntryURP
3Job Work ReturnsDelivery ChallanOther GSTIN or URP

 

 

4

 

 

SKD or CKD

Tax InvoiceOther GSTIN or URP
Bill of EntryURP
Delivery ChallanOther GSTIN or URP
Bill of SupplyOther GSTIN or URP
5For Own UseDelivery ChallanSelf
6Exhibition or FairsDelivery ChallanSelf
7OthersDelivery ChallanSelf or Other
OthersSelf or Other

Click here to start a Private Limited Company, Public Limited Company or One Person Company

Other Related Guides

How to Generate GST E-Way Bill How to Generate GST E-Way Bill GST Way bill or E-Way bill must be generated for any transport of goods within India wherein the value of the consignm...
How to Get GST Registration Online? How to Get GST Registration Online? The process of GST registration online provides a simpler taxation process for taxpayers. The GST shall reduce th...
GST E-Way Bill GST E-Way Bill - Procedure for Generation & Cancellation GST e-way bill acts as a document issued by a carrier which provides details regarding s...
GST Inspection of Goods in Transit GST Inspection and Confiscation of Goods in Transit GST E-way bill regulations are being rolled out and streamlined across India. Currently, the GST ...
EWay Bill Cancellation EWay Bill Cancellation Persons registered with GST E-Way Bill portal can cancel the generated E-Way bill for various reasons. As per the GST Act, any...

Post by IndiaFilings

IndiaFilings.com is committed to helping entrepreneurs and small business owners start, manage and grow their business with peace of mind at an affordable price. Our aim is to educate the entrepreneur on the legal and regulatory requirements and be a partner throughout the entire business life cycle, offering support to the company at every stage to make sure they are compliant and continually growing.