GSTN Advisory: Accurate Receipt Number Entry for Leased Wagons in EWB System

Introduction

To streamline goods transportation and improve compliance, the Goods and Services Tax Network (GSTN) issued Advisory No. 563 dated December 23, 2024. This advisory provides comprehensive instructions for taxpayers on correctly entering leased wagon receipt numbers in the E-Way Bill (EWB) system. These updates, effective from January 1, 2025, are crucial for error-free processing of EWB and ensuring seamless goods transport via rail.

Key Updates in GSTN Advisory for Leased Wagons

1. Prefixing Receipt Numbers in the EWB System

Taxpayers transporting goods using leased wagons must prefix receipt numbers with "L" in the EWB system. This ensures proper validation and differentiation within the database.

• Example: For Receipt Number 123456789, enter it as L123456789.

Additionally, earlier advisories mandated similar prefixes for other rail transport systems:

• Parcel Management System (PMS): Prefix with “P”.
• Freight Operations Information System (FOIS): Prefix with “F”.

These measures aim to enhance clarity and prevent data mismatches.

2. Updating Part-B of the EWB for Rail Transport

When generating an EWB for goods transported by rail, follow these steps:

1. Select "Rail" as the transport mode in Part-B of the EWB using the Multi-Transport Mode option.
2. Enter the Receipt Number with the prefix "L" for leased wagons.

This ensures accurate tracking and compliance with the guidelines.

3. Format for Number Entry in the EWB System

The format for entering receipt numbers in the EWB system has been standardized

Taxpayers must strictly adhere to this format to avoid errors during validation.

4. Validation Process in the EWB System

Once the receipt number is entered:

• The system will validate it against the designated database for leased wagons.
• In case of discrepancies, such as missing or mismatched numbers, the system will issue an alert. Taxpayers must promptly correct the entry to avoid processing delays.

5. Assistance and Support

If you encounter issues while entering receipt numbers, GSTN offers support through:

• Support Portal: Raise a ticket for assistance.
• Details Required: Provide entry details, including the prefix used, for faster resolution.

These support measures ensure that taxpayers can resolve issues efficiently and continue transporting goods seamlessly.

Why These Guidelines Matter

Accurate entry of receipt numbers for leased wagons is critical for:

• Error-Free Processing: Eliminating manual errors ensures faster approval of EWBs.
• Compliance: Prevents discrepancies that could lead to penalties or delays.
• Efficiency: Facilitates smoother transportation of goods via rail, enhancing operational efficiency.

Conclusion

GSTN’s advisory underscores the importance of standardizing receipt number entries in the EWB system for leased wagons. By adhering to the prescribed format and leveraging the provided support channels, taxpayers can ensure compliance and contribute to a more efficient goods transportation framework.