Subject: Guidelines for Accurate Entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons

Dear Taxpayers,

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 regarding the correct format for entering Parcel Way Bill (PWB) numbers and Railway Receipt (RR) numbers for goods transported under the Parcel Management System (PMS) and the Freight Operations Information System (FOIS). This advisory focuses on the requirements specific to Leased Wagons.

1.Prefixing Receipt Numbers in the EWB System

a)  Taxpayers transporting goods via Leased Wagons must prefix Receipt Numbers with the identifier "L" when entering them into the EWB system.

b)  Similarly, the taxpayers transporting goods via PMS and FOIS have already been advised to enter PWB/RR numbers with Prefix P for PMS and F for FOIS systems (refer to the advisories issued for PMS and FOIS). Users will be mandated to input PWB/RR numbers with the appropriate prefixes to ensure proper validation in the EWB system. These changes would come into effect from Jan 1st, 2025.

2.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.

3.Format for Number Entry in the EWB System

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

L <Receipt Number>

Example:

For a Leased Wagon Receipt number: L123456789

4.Validation Process in the EWB System

Once the Receipt Number is entered:

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

b)  In case of discrepancies such as mismatched or missing numbers, taxpayers will receive an alert and must correct the entry promptly.

5. Assistance and Support

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

•   Raise a ticket with the EWB support team through the support portal.

•   Provide the details of the entry, including the prefix used, for quick resolution.

Your adherence to these guidelines will ensure the efficient processing of E-Way Bills and smooth transportation of goods via the rail network

Issued by: GST Network (GSTN)

Date: ## December 2024

Thanking You,
Team GSTN

Prefixing Receipt Numbers: require 'L' prefix for leased wagon entries in e way bills, ensuring system validation and alerts. Taxpayers transporting goods in leased railway wagons must prefix Receipt Numbers with 'L' in the E Way Bill system, select the transport mode as 'Rail' in Part B using Multi Transport Mode, and enter the receipt in the format L123456789; the system will validate entries against the leased wagon database, issue alerts for discrepancies requiring correction, and support is available via the EWB portal. The prefixed entry mandate for PMS/FOIS (P/F) and leased wagon receipts will be enforced from Jan 1, 2025.