SOP: Multi-Modal or Transshipment within a Single E-Way Bill¶

Objective¶

To define the standard procedure for dispatching goods using more than one vehicle or transporter within a single journey using a single E-Way Bill, as per GST norms.

Applicability¶

Logistics Team
Dispatch Coordinators
Accounts Department

Background¶

Sometimes, goods are dispatched from the warehouse via our own vehicle up to a certain point and then handed over to a third-party transporter for the remaining journey. This SOP ensures that such transshipment is handled using a single tax invoice and single e-way bill, without cancellations.

Step-by-Step Procedure¶

Step 1: Generate Tax Invoice¶

Create a single invoice for the full value of the goods.
Do not cancel or split the invoice.

Step 2: Generate E-Way Bill with First Vehicle (e.g., Company Vehicle)¶

Log in to E-Way Bill Portal.
Create an e-way bill using the invoice number.
Enter your vehicle's number (Vehicle A) under transportation details.

Step 3: Begin Journey¶

Dispatch the goods from the warehouse using Vehicle A.

Step 4: At Transshipment Point¶

When goods reach the intermediate point and are transferred to Transporter B:

Option A: You Continue as Consignor¶

Use “Update Vehicle Number” option in the E-Way Bill portal.
Enter the new vehicle number of Transporter B.
No change in GSTIN is needed.

Option B: Transporter Assumes Responsibility¶

If transporter is to take full responsibility:
- Assign e-way bill to the transporter by entering their Transporter ID (TRANSIN/GSTIN) at the time of generation.
- The transporter logs into the portal and updates vehicle number.

Step 5: Complete Delivery¶

Ensure the transporter completes delivery using the updated e-way bill.

Notes¶

The e-way bill must be valid for the entire journey duration.
Vehicle number can be updated multiple times before expiry.
Avoid cancellation or re-issuance of invoices unless legally required.

Reference¶

GST E-Way Bill Rules under CGST Act, Rule 138A to 138D