E-waybill quires

[Yatin Bhopi]

Dear expert,

Please guide me on below quires related to E-waybill.

1. We are manufacturer and import raw material (chemicals) in bulk from abroad. To pay the custom duties bill of entry will prepared for say 500MT. The movement of goods from Port to factory will be done through 20MT tankers (approx. 25 tanker trips required).

In such case are we need to generate E-waybill for making movement of goods from port to factory(since Rule 138 say registered person who causes the movement for reason other than supply or inward supply from an unregistered person), if yes then for each e-waybill are we need mentioned same bill of entry no as a document number?

2. Since Transporter is also liable to generate e-waybill, are their registration mandatory?

3. In some cases of interstate supplies say Pune to Delhi, we arrange transporter till customers transporter place say Pune to Mumbai, then customers transporter further move the goods from Mumbai to Delhi. In such case how e-waybill will be generated?

AI Summary

E-waybill obligations: single issuer rule, conveyance updates on transfer, and optional transporter registration.
Imported bulk consignments moved in multiple trips require e-waybills for movement from port to factory, with the bill of entry usable as supporting document. Only one party (supplier, transporter or recipient) needs to generate the e-waybill; other parties must update transport details. When goods transfer between conveyances or transporters, the party who provided initial consignment information or the transporter must update the e-waybill before further movement; trans-shipments can make the transporter liable to generate or update the e-waybill. Transporter registration for e-waybill use is optional and may be undertaken even by persons not registered under GST.