Effective from January 1, 2025, the Goods and Services Tax Network (GSTN) has issued updated guidelines for the accurate entry of Receipt Numbers pertaining to Leased Wagons in the E-Way Bill (EWB) system. These instructions aim to ensure streamlined data validation and compliance for taxpayers transporting goods via rail networks, particularly through Leased Wagons.
Key Guidelines for Receipt Number Entry
1. Mandatory Prefixing of Receipt Numbers
Taxpayers must prefix Receipt Numbers in the EWB system to distinguish between transport modes effectively:
- Leased Wagons: Use the prefix “L” before the Receipt Number.
- Parcel Management System (PMS): Prefix “P” for Parcel Way Bill (PWB) numbers.
- Freight Operations Information System (FOIS): Prefix “F” for Railway Receipt (RR) numbers.
Example:
For a Leased Wagon Receipt Number, the format should be: L123456789
These prefixes are mandatory for validation in the EWB system and will ensure correct identification of transport modes.
2. Updating Part-B of the EWB for Rail Transport
When generating an EWB for goods transported by rail, taxpayers must:
- Transport Mode Selection: Choose “Rail” as the transport mode in Part-B of the EWB using the Multi-Transport Mode option on the portal.
- Receipt Number Entry: Enter the Receipt Number with the prefix “L” for Leased Wagons.
This step ensures accurate documentation and adherence to regulatory requirements.
3. Standard Format for Receipt Numbers
The following table illustrates the required format for Receipt Numbers in the EWB system based on the transport type:
| Transport Type | Required Prefix | Format Example |
|---|---|---|
| Leased Wagons | L | L123456789 |
| Parcel Management System | P | P123456789 |
| Freight Operations (FOIS) | F | F987654321 |
4. Validation and Error Management
Once Receipt Numbers are entered into the EWB system, the following processes will take place:
- Validation: The system will cross-check the Receipt Number against the designated database for Leased Wagons.
- Alerts for Errors: In cases of mismatches or missing information, taxpayers will receive an alert. Corrections must be made promptly to avoid delays.
5. Support and Assistance
For any issues related to the entry of Receipt Numbers for Leased Wagons, taxpayers may:
- Raise a Support Ticket: Use the EWB support portal to log issues.
- Provide Details: Include the Receipt Number with the prefix in your query for faster resolution.
Impact and Benefits
These updates will ensure:
- Efficient processing of E-Way Bills.
- Seamless transportation of goods via rail networks.
- Enhanced compliance with GSTN regulations.