GST Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System!

In recent times, businesses involved in the transportation of goods using leased wagons have faced new challenges in ensuring smooth compliance with the Goods and Services Tax (GST) regulations. Leased wagons are railway wagons that are procured and leased out to other businesses or the railways by a Wagon Leasing Company (WLC).

GSTN issued an advisory on 23^rd December 2024 to enable the taxpayers to understand the exact procedure for entry of Receipt Numbers in the E-Way Bill (EWB) System for Leased Wagons. These instructions are effective from 01^st January 2025.

Let’s understand the details!

GSTN Advisory dated 23^rd December 2024

Advisory for Entry of Receipt Numbers About Leased Wagons in the E-Way Bill System

Dec 23rd, 2024

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 the smooth transportation of goods via the rail network

Issued by: GST Network (GSTN)

Date: ## December 2024

Thanking You,
Team GSTN

Key Highlights

1. Prefix for Receipt Numbers:
   • Receipt Numbers for goods transported via Leased Wagons must be entered with the prefix "L" in the E-Way Bill (EWB) system.
2. Other Transport Modes:
   • For Parcel Way Bills (PWB) and Railway Receipt (RR) numbers, users should enter with prefixes "P" for Parcel Management System (PMS) and "F" for Freight Operations Information System (FOIS) (effective from January 1, 2025).
3. EWB Generation for Rail Transport:
   • When generating an EWB for goods transported by rail, select "Rail" as the transport mode in Part B and enter the "L" prefixed Receipt Number.
4. Entry Format:
   • The correct format for entering Receipt Numbers for Leased Wagons is L <Receipt Number> (e.g., L123456789).
5. Validation Process:
   • The system will validate Receipt Numbers entered with the prefix "L" against the designated Leased Wagons database. Any discrepancies will trigger alerts for corrections.
6. Support for Taxpayers:
   • Taxpayers can seek assistance by raising tickets through the EWB support portal for prompt resolution of issues related to Receipt Number entries.
7. Effective Date:
   • The new guidelines are effective from January 1, 2025.

Conclusion

In conclusion, adhering to the updated guidelines for entering Receipt Numbers with the appropriate "L" prefix for Leased Wagons in the E-Way Bill (EWB) system is essential for ensuring the smooth and efficient processing of E-Way Bills. These changes, effective from January 1, 2025, will help streamline the validation process, reduce discrepancies, and ensure compliance with GST regulations for rail transport. Taxpayers are encouraged to follow the prescribed formats and seek support via the EWB portal for any issues.

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