CA – Final – Indirect Tax Laws – GST

E-Way Bill
Relevant for May & Nov 2019 Exams

Compiled by: CA Vinesh R. Savla

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 CA – Final – Indirect Tax Laws – GST

E-WAY BILL [SECTION 68 READ WITH RELEVANT CGST RULES, 2017]

Under GST regime, for quick and easy movement of goods across India without any
hindrance, all the check posts across the country are abolished. However, in order to monitor
the movement of goods for controlling any tax evasion, e-way bill system has been
introduced - for inter-State movement of goods with effect from 01.04.2018 and for intra-
State movement of goods in a phased manner. Under this system, a taxpayer - prior to
movement of goods via a conveyance - would inform each transaction’s details to the tax
department, obtain an acknowledgement number for having thus informed, and then use
this acknowledgement number as a valid document accompanying the conveyance carrying
goods. The idea is that the taxpayer be made to upload the details of each transaction to a
common portal through the Internet, and once uploaded, the common portal would
automatically generate a document which can be tracked and verified easily by any
stakeholder.

Statutory requirement: Section 68 of the CGST Act stipulates that the Government may
require the person in charge of a conveyance carrying any consignment of goods of value
exceeding such amount as may be specified to carry with him such documents and such
devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the
document to be carried for the consignment of goods in certain prescribed cases.

What is e-way bill? A waybill is a receipt or a document issued by a carrier giving details and
instructions relating to the shipment of a consignment of goods and the details include name
of consignor, consignee, the point of origin of the consignment, its destination, and route.
Electronic Way Bill (E-Way Bill) is a compliance mechanism wherein by way of a digital
interface the person causing the movement of goods uploads the relevant information prior
to the commencement of movement of goods and generates e-way bill on the GST portal. In
other words, E-way bill is an electronic document generated on the GST portal evidencing
movement of goods.

What are the benefits of e-way bill?

Following benefits are expected from e-way bill mechanism:
(i) Physical interface to pave way for digital interface resulting in elimination of state
boundary check-posts
(ii) It will facilitate faster movement of goods
(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing
the average distances travelled, reducing the travel time as well as costs.
E-way Bill is generated electronically in Form GST EWB 01 on the common portal
(www.ewaybillgst.gov.in). The facility of generation, cancellation, updation and assignment
of e-way bill shall be made available through SMS to the supplier, recipient and the
transporter, as the case may be. E-way Bill can be generated through various modes like
Web (Online), Android App, SMS, using Bulk Upload Tool and API (Application Program
Interface) based site to site integration etc.
The pre-requisite for generation of e-way bill is that the person who generates eway bill
should be a registered person on GST portal and he should register on the e-way bill portal.
If the transporter is not registered person under GST it is mandatory for him to get enrolled
on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill.

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 CA – Final – Indirect Tax Laws – GST

E-way Bill provisions [as contained in rules 138, 138A, 138B, 138C and 138D – Chapter XVI
of the CGST Rules, 2017] are elaborated as under:

(1) When is e-way bill required to be generated? [Rule 138(1)]

Whenever there is a movement of goods of consignment value exceeding Rs. 50,000:
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
the registered person who causes such movement of goods shall furnish the information
relating to the said goods as specified in Part A of Form GST EWB-01 before commencement
of such movement.

It is important to note that “information is to be furnished prior to the commencement of

movement of goods” and “is to be issued whether the movement is in relation to a supply
or for reasons other than supply”.

In many cases, goods transit through another State while moving from one area in a State to
another area in the same State. It is important to note that E-way bill generation is not
dependent on whether a supply is inter-State or not, but on whether the movement of goods
is inter-State or not. Therefore, if the goods transit through a second State while moving
from one place in a State to another place in the same State, an e-way bill is required to be
generated [Circular No. 47/21/2018 GST dated 08.06.2018].

Who causes movement of goods?

If supplier is registered and undertakes to transport the goods, movement of goods is caused
by the supplier. If recipient arranges transport, movement is caused by him. If goods are
supplied by an unregistered supplier to a registered known recipient, movement shall be
caused by such recipient.

Meaning of consignment value of goods

Consignment value of goods shall be the value:
 determined in accordance with the provisions of section 15,
 declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in
respect of the said consignment and
 also includes the Central tax, State or Union territory tax, integrated tax and cess
charged, if any, in the document and
 shall exclude the value of exempt supply of goods where the invoice is issued in respect of
both exempt and taxable supply of goods.

As discussed earlier in this chapter, in case of movement of goods for reasons other than
supply, the movement is occasioned by means of a delivery challan which has to necessarily
contain the value of goods. The value given in the delivery challan should be adopted in the
e-way bill.

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 CA – Final – Indirect Tax Laws – GST

Special situations where e-way bill needs to be issued even if the value of the consignment
is less than Rs. 50,000:

(i) Inter-State transfer of goods by principal to job-worker

Where goods are sent by a principal located in one State or Union territory to a job worker
located in any other State or Union territory, the e-way bill shall be generated either by the
principal or the job worker, if registered, irrespective of the value of the consignment [Third
proviso to rule 138(1)].

(ii) Inter-State transfer of handicraft goods by a person exempted from obtaining

registration
Where handicraft goods* are transported from one State or Union territory to another State
or Union territory by a person who has been exempted from the requirement of obtaining
registration [under clauses (i) and (ii) of section 24], the e-way bill shall be generated by the
said person irrespective of the value of the consignment [Fourth proviso to rule 138].

*Handicraft goods are the goods specified in Notification No. 32/2017-C.T. dated
15.09.2017 which exempts the casual taxable persons making inter-State taxable supplies of
such handicraft goods from obtaining registration [Refer Chapter – Registration].

E-way Bill in case of ‘Bill To Ship To’ Model

In a “Bill To Ship To” model of supply, there are three persons involved in a transaction,
namely:
‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’.
‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’.
‘C’ is the recipient of goods.

In this complete scenario. two supplies are involved and accordingly two tax invoices are
required to be issued:
Invoice -1: which would be issued by ‘B’ to ‘A’.
Invoice -2: which would be issued by ‘A’ to ‘C’.
It is clarified that as per the CGST Rules, 2017, either A or B can generate the e-Way Bill but it
may be noted that only one e-Way Bill is required to be generated [Press Release dated
23.04.2018]

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 CA – Final – Indirect Tax Laws – GST

(2) Information to be furnished in e-way bill:

An e-way bill Form GST EWB-01 contains two parts:
(I) Part A [comprising of details of GSTIN of supplier & recipient, place of delivery (indicating
PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry)
number and date, value of goods, HSN code, and reasons for transportation, etc.]: to be
furnished by the registered person** who is causing movement of goods of consignment
value exceeding Rs. 50,000/- and

(II) Part B (transport details) [Transporter document number (Goods Receipt Number or
Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle
number, in case of transport by road]: to be furnished by the person who is transporting the
goods.
**However, information in Part-A may be furnished:
 by the transporter, on an authorization received from such registered person [First
proviso to rule 138(1)] or
 by the e-commerce operator or courier agency, where the goods to be transported are
supplied through an such e-commerce operator or a courier agency, on an authorization
received from the consignor [Second proviso to rule 138(1)].

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 CA – Final – Indirect Tax Laws – GST

(3) Who is mandatorily required to generate e-way bill?

- Where the goods are transported by a registered person – whether as consignor or

recipient as the consignee (whether in his own conveyance or a hired one or a public
conveyance, by road), the said person shall have to generate the e-way bill (by furnishing
information in part B on the common portal) [Rule 138(2)].

- Where the e-way bill is not generated by the registered person and the goods are
handed over to the transporter, for transportation of goods by road, the registered person
shall furnish the information relating to the transporter in Part B on the common portal and
the eway bill shall be generated by the transporter on the said portal on the basis of the
information furnished by the registered person in Part A [Rule 138(3)].

- Where the goods are transported by railways or by air or vessel, the e-way bill shall be
generated by the registered person, being the supplier or the recipient, who shall, either
before or after the commencement of movement, furnish, information in part B [viz
transport document number (Goods Receipt Number or Railway Receipt Number or Airway
Bill Number or Bill of Lading Number)] on the common portal [Rule 138(2A)].

Other important points:

- Where the goods are transported by railways: there is no requirement to carry e-way bill
along with the goods, but railways has to carry invoice or delivery challan or bill of supply as
the case may be along with goods. Further, e-way bill generated for the movement is
required to be produced at the time of delivery of the goods. Railways shall not deliver goods
unless the e-way bill required under rules is produced at the time of delivery [Proviso to rule
138(2A)].

- The registered person or, the transporter may, at his option, generate and carry the e-way
bill even if the value of the consignment is less than Rs. 50,000 [First proviso to rule 138(3)].

- Where the movement is caused by an unregistered person either in his own conveyance or
a hired one or through a transporter, he or the transporter may, at their option, generate the
e-way bill [Second proviso to rule 138(3)].

- Where the goods are supplied by an unregistered supplier to a recipient who is registered,
the movement shall be said to be caused by such recipient if the recipient is known at the
time of commencement of the movement of goods [Explanation 1 to rule 138(3)].

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 CA – Final – Indirect Tax Laws – GST

(4) When is it not mandatory to furnish the details of conveyance in Part-B?

Explanation 2 to rule 138(3) stipulates that e-way bill is valid for movement of goods by road
only when the information in Part-B is furnished. However, details of conveyance may not be
furnished in Part-B of the e-way bill where the goods are transported for a distance of upto
50 km within the
State/Union territory:
 from the place of business of the consignor to the place of business of the transporter for
further transportation [Third proviso to rule 138(3)] or
 from the place of business of the transporter finally to the place of business of the
consignee [Proviso to rule 138(5)].

(5) Unique e-way bill number (EBN)

Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN)
shall be made available to the supplier, the recipient and the transporter on the common
portal [Rule 138(4)].

(6) Transfer of goods from one conveyance to another

Where the goods are transferred from one conveyance to another, the consignor or the
recipient, who has provided information in Part A, or the transporter shall, before such
transfer and further movement of goods, update the details of conveyance in Part B of the e-
way bill on the common portal [Rule 138(5)].

The consignor/recipient, who has furnished the information in Part A, or the transporter,
may assign the e-way bill number to another registered/enrolled transporter for updating
the information in Part B for further movement of the consignment [Rule 138(5A)]. However,
once the details of the conveyance have been updated by the transporter in Part B, the
consignor or recipient, as the case may be, who has furnished the information in Part A shall
not be allowed to assign the e-way bill number to another transporter [Proviso to rule
138(5A)].

A consignor is required to move goods from City X to City Z. He appoints Transporter A for
movement of his goods. Transporter A moves the goods from City X to City Y. For completing
the movement of goods i.e., from City Y to City Z, Transporter A now hands over the goods to
Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by
Transporter B.

In such a scenario, only one e-way bill would be required. Part A can be filled by the
consignor and then the e-way bill will be assigned by the consignor to Transporter A.
Transporter A will fill the vehicle details, etc. in Part B and will move the goods from City X to
City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B.
Thereafter, Transporter B will be able to update the details of Part B. Transporter B will fill
the details of his vehicle and move the goods from City Y to City Z [Press Release No.
144/2018 dated 31.03.2018].

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 CA – Final – Indirect Tax Laws – GST

(7) Consolidated E-way bill

After e-way bill has been generated, where multiple consignments are intended to be
transported in one conveyance, the transporter may indicate the serial number of e-way bills
generated in respect of each such consignment electronically on the common portal and a
consolidated e-way bill in Form GST EWB-02 may be generated by him on the said common
portal prior to the movement of goods [Rule 138(6)].

Consolidated e-way bill is a document containing the multiple e-way bills for multiple
consignments being carried in one conveyance (goods vehicle). That is, the transporter
carrying multiple consignments of various consignors and consignees in a single vehicle can
generate and carry a single document - consolidated e-way bill instead of carrying separate
document for each consignment in a conveyance.
Consolidated EWB is like a trip sheet and it contains details of different e-way bills in respect
of various consignments being transported in one vehicle and these e-way bills will have
different validity periods. Hence, Consolidated EWB does not have any independent validity
period. Further, individual consignment specified in the Consolidated EWB should reach the
destination as per the validity period of the individual EWB.
Further, where the consignor/consignee has not generated the e-way bill in Form GST EWB-
01 and the aggregate of the consignment value of goods carried in the conveyance is more
than Rs. 50,000, the transporter, except in case of transportation of goods by railways, air
and vessel, shall, in respect of inter-State supply, generate the e-way bill in Form GST EWB-
01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may
also generate a consolidated e-way bill in Form GST EWB-02 on the common portal prior to
the movement of goods [Rule 138(7)].

Provisions of rule 138(7) have not yet been made effective.

However, where the goods to be transported are supplied through an ecommerce operator
or a courier agency, the information in Part A of Form GST EWB-01 may be furnished by such
e-commerce operator or courier agency [Proviso to rule 138(7)].

(8) Information submitted for e-way bill can be used for filing GST Returns
The information furnished in Part A of the e-way bill shall be made available to the
registered supplier on the common portal who may utilize the same for furnishing the details
in Form GSTR-1 [Rule 138(8)].
However, when the information has been furnished by an unregistered supplier/unregistered
recipient, he shall be informed electronically, if the mobile number or the e-mail is available
[Proviso to rule 138(8)].

(9) Cancellation of e-way bill: Where an e-way bill has been generated, but goods are either
not transported or are not transported as per the details furnished in the e-way bill, the e-
way bill may be cancelled electronically on the common portal within 24 hours of generation
of the e-way bill [Rule 138(9)].
However, an e-way bill cannot be cancelled if it has been verified in transit in accordance
with the provisions of rule 138B [First proviso to rule 138(9)]. Further, unique EWB number
generated is valid for a period of 15 days for updation of Part B [Second proviso to rule
138(9)].

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 CA – Final – Indirect Tax Laws – GST

(10) Validity period of e-way bill/consolidated e-way bill [Rule 138(10)]

*Relevant date means the date on which the e-way bill has been generated and the period
of validity shall be counted from the time at which the e-way bill has been generated and
each day shall be counted as the period expiring at midnight of the day immediately
following the date of generation of e-way bill.

This can be explained by following examples –

(i) Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end
on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March
and so on.
(ii) Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end
on 12:00 midnight of 15 -16 March. Second day will end on 12:00 midnight of 16 -17 March
and so on.
The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is
made first time in case of road transportation or first transport document number entry in
case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity
is not re-calculated for subsequent entries in Part-B.

A consignor hands over his goods for transportation on Friday to transporter. However, the
assigned transporter starts the movement of goods on Monday. The validity period of e-way
bill starts only after the details in Part B are updated by the transporter for the first time.

In the given situation, Consignor can fill the details in Part A on Friday and handover his
goods to the transporter. When the transporter is ready to move the goods, he can fill Part B
i.e. the assigned transporter can fill the details in Part B on Monday and the validity period of
the e-way bill will start from Monday [Press Release No. 144/2018 dated 31.03.2018].

**Over dimensional cargo means a cargo carried as a single indivisible unit and which
exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989,
made under the Motor Vehicles Act, 1988.

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 CA – Final – Indirect Tax Laws – GST

Extension of validity period

Extension by Commissioner for certain categories of goods:
Commissioner may, on the recommendations of the Council, by notification, extend the
validity period of an e-way bill for certain categories of goods as may be specified therein.

Extension by transporter in exceptional circumstances: Where, under circumstances of an

exceptional nature, including trans-shipment, the goods cannot be transported within the
validity period of the e-way bill, the transporter may extend the validity period after
updating the details in Part B, if required. Transporter can extend the validity of the e-way
bill, if the consignment is not being reached the destination within the validity period due to
exceptional circumstance like natural calamity, law and order issues, trans-shipment delay,
accident of conveyance, etc. He needs to explain this reason in details while extending the
validity period. This option is available for extension of e-way bill before 8 hours and after 8
hours of expiry of the validity [Rule 138(12)].

(11) Acceptance of e-way bill

The details of the e-way bill generated shall be made available to the -
(a) supplier, if registered, where the information in Part A has been furnished by the
recipient/transporter; or
(b) recipient, if registered, where the information in Part A has been furnished by the
supplier/transporter,
on the common portal, and the supplier/recipient, as the case may be, shall communicate his
acceptance or rejection of the consignment covered by the e-way bill [Rule 138(11)].

In case, the person to whom the information in Part-A is made available, does not
communicate his acceptance or rejection within the specified time, it shall be deemed that
he has accepted the said details. The time-limit specified for this purpose is:
(i) 72 hours of the details being made available to him on the common portal
or
(ii) the time of delivery of goods,
whichever is earlier.

(12) E-way bill generated in one State is valid in another State

The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax
Rules of any State or Union territory shall be valid in every State and Union territory [Rule
138(13)].

Tips to remember
1. E-way bill is not valid for movement of goods without vehicle number on it.
2. Once E-way bill is generated, it cannot be edited for any mistake. However, it can be
cancelled within 24 hours of generation.
3. E- Way Bill may be updated with vehicle number any number of times.
4. The latest vehicle number should be available on e-way bill and should match with the
vehicle carrying it in case checked by the department.

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 CA – Final – Indirect Tax Laws – GST

(13) Situations where E-way Bill is not required to be generated

Notwithstanding anything explained above, no e-way bill is required to be generated in the
following cases:
(a) where the goods being transported are the ones given below:

(b) where the goods are being transported by a non-motorised conveyance

(c) where the goods are being transported from the customs port, airport,cair cargo complex
and land customs station to an inland container depot or a container freight station for
clearance by Customs

(d) in respect of movement of goods within such areas as are notified under of rule
138(14)(d) of the State or Union territory GST Rules in that particular State or Union territory

(e) where the goods [other than de-oiled cake], being transported, are exempt from tax vide
Notification No. 2/2017 CT(R) dated 28.06.2017

(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or
aviation turbine fuel

(g) where the supply of goods being transported is treated as no supply under Schedule III of
the Act

(h) where the goods are being transported -

- under customs bond from an inland container depot or a container freight station to a
customs port, airport, air cargo complex and land customs station, or from one customs
station or customs port to another customs station or customs port, or
- under customs supervision or under customs seal

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 CA – Final – Indirect Tax Laws – GST

(i) where the goods being transported are transit cargo from or to Nepal or Bhutan

(j) where the goods being transported are exempt from tax under Notification No. 7/2017 CT
(R) 28.06.2017 [Supply of goods by the CSD to the Unit Run Canteens or to the authorized
customers and supply of goods by the Unit Run Canteens to the authorized customers] and
Notification No. 26/2017 CT (R) 21.09.2017 [Supply of heavy water and nuclear fuels by
Department of Atomic Energy to Nuclear Power Corporation of India Ltd. (NPCIL)]

(k) any movement of goods caused by defence formation under Ministry of defence as a
consignor or consignee

(l) where the consignor of goods is the Central Government, Government of any State or a
local authority for transport of goods by rail

(m) where empty cargo containers are being transported

(n) where the goods are being transported upto a distance of 20 km from the place of the
business of the consignor to a weighbridge for weighment or from the weighbridge back to
the place of the business of the said consignor subject to the condition that the movement of
goods is accompanied by a delivery challan issued in accordance with rule 55.

(o) where empty cylinders for packing of liquefied petroleum gas are being moved for
reasons other than supply

(14) Documents and devices to be carried by a person-in-charge of a conveyance

The person-in-charge of a conveyance shall carry -
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or
mapped to a RFID** embedded on to the conveyance
[except in case of movement of goods by rail or by air or vessel] in such manner as may be
notified by the Commissioner [Rule 138A(1)].
**RFIDs are Radio Frequency Identification Device used for identification.

Invoice Reference Number in lieu of tax invoice

A registered person may obtain an Invoice Reference Number from the common portal by
uploading, on the said portal, a tax invoice issued by him in the prescribed form and produce
the same for verification by the proper officer in lieu of the tax invoice and such number shall
be valid for a period of 30 days from the date of uploading [Rule 138A(2)].
In such a case, the registered person will not have to upload the information in Part A of E-
way bill for generation of e-way bill and the same shall be auto-populated by the common
portal on the basis of the information furnished in the prescribed form [Rule 138A(3)].

Documents in lieu of e-way bill: Where circumstances so warrant, the Commissioner may,
by notification, require the person-in-charge of the conveyance to carry the following
documents instead of the e-way bill:
(a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are
transported for reasons other than by way of supply [Rule 138A(5)].

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(15) Verification of documents and conveyances [Rule 138B]

The Commissioner or an officer empowered by him in this behalf may authorize the proper
officer to intercept any conveyance to verify the e-way bill in physical or electronic form for
all inter-State and intra-State movement of goods.
The Commissioner shall get RFID readers installed at places where the verification of
movement of goods is required to be carried out and verification of movement of vehicles
shall be done through such device readers where the e-way bill has been mapped with the
said device.
The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf.
However, on receipt of specific information on evasion of tax, physical verification of a
specific conveyance can also be carried out by any other officer after obtaining necessary
approval of the Commissioner or an officer authorised by him in this behalf.

(16) Inspection and verification of goods [Rule 138C]

A summary report of every inspection of goods in transit shall be recorded online by the
proper officer in Part A of a prescribed form within 24 hours of inspection and the final
report in Part B of said form shall be recorded within 3 days of such inspection.
However, where the circumstances so warrant, the Commissioner, or any other officer
authorised by him, may, on sufficient cause being shown, extend the time for recording of
the final report in Part B of said form, for a further period not exceeding 3 days. The period
of 24 hours or, as the case may be, three days shall be counted from the midnight of the date
on which the vehicle was intercepted.
Where the physical verification of goods being transported on any conveyance has been
done during transit at one place within the State/Union territory or in any other State/Union
territory, no further physical verification of the said conveyance shall be carried out again in
the State/Union territory, unless a specific information relating to evasion of tax is made
available subsequently.

(17) Facility for uploading information regarding detention of vehicle [Rule 138D]
Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the
transporter may upload the said information in specified form on the common portal.

(18) It may be noted that the expressions ‘transported by railways’, ‘transportation of goods
by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ used in the
provisions discussed above does not include cases where leasing of parcel space by Railways
takes place.

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