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<h1>Prefixing Receipt Numbers: require 'L' prefix for leased wagon entries in e way bills, ensuring system validation and alerts.</h1> 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.