CBEC has issued a circular No  95/6/2007-ST Dated : June 11, 2007 to provide the solution to the difficulties faced by the Goods Transporter Operators in complying with the provision of Rule 4B of Service Tax Rules, 1994.

Accordingly to Rule 4B, GTA has to mention truck registration  number on the consignment notes in which goods are to be transported.

It may not always be possible for goods transport agency to mention truck No. on consignment note in respect of small consignments, i.e., consignments that are less than a truck load.   In such cases, the transporters have to wait till they accumulate a truck load of small consignments for a particular destination. Further, at times some consignments are shifted to other trucks in accordance with the business exigency.

In this circular, board has clarified that in case of small consignments, it would not be feasible to mention truck No. on consignment note as the truck No. may not be known at the time of booking of cargo. Therefore, in respect of small consignments, where truck number is not known, an endorsement, i.e., "truck number not known" may be made on customers copy of consignment note, against the entry for truck No. As and when the truck No is known, the goods transport agency shall make an entry of trucks No. in their copy of consignment note to satisfy the requirements of said rule 4B and also for any future reference.

Similarly, in case of transshipment of goods, the goods transport agency would make entry of such transshipment, in their copy of consignment note.   For example, if goods moves from Delhi to Agra, and is transshipped there for further movement to Mumbai, the goods transport agency would mention in his copy of consignment note, against vehicle No. as "

(i) Delhi to Agra: Vehicle No.- XXX

(ii) Agra to Mumbai : Vehicle No.-   XXXX ". This would satisfy the requirement of the said rule 4B.

Truck number requirement: endorsement allowed when unknown, update consignment records when truck identified and record transshipment vehicle numbers. For small consignments where vehicle number is not known at booking, customer copy may be endorsed 'truck number not known,' and the goods transport agency must enter the truck number in its own copy when known. For transshipment, the agency must record each movement leg with the corresponding vehicle number in its copy of the consignment note to satisfy Rule 4B.