Type of Document: Advisory
Advisory Date: 18th December 2024
Relevant Act(s)/Rule(s): Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Rules, 2017
Relevant Section(s)/Rule(s): Section 15, Rule 138
The GST Network (GSTN) has announced the integration of the E-Way Bill (EWB) system with the Freight Operations Information System (FOIS) of Indian Railways. This integration ensures seamless tracking and validation of goods transported via rail.
Key Points:
1. Applicability: Taxpayers using Indian Railways FOIS must accurately enter Railway Receipt Numbers (RR No./eT-RRs) into the EWB system.
2. Format for Entry: RR numbers must be entered as F<FromStationCode><RR No> (e.g., FSJWT123456789).
3. Part-B Update: For rail transport, update Part-B of the EWB using the “Multi-Transport Mode” and select “Rail.”
4. Validation: The EWB system validates RR numbers against FOIS data. Incorrect entries trigger alerts.
Accurate entry and adherence to these guidelines will prevent delays, ensure compliance, and facilitate smooth operations.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.