92. Uploading of e-waybill and movement of goods

(1) Any consignor, consignee or claimant of goods, situated within the state, dispatches goods outside the state or receives the goods from outside the state or as case may be, receives the goods from outside the state shall upload the e-waybill in electronic form on the website www.mahabcp.in before, entry of goods into the state or as the case may be, exit out of the state.

Provided that when the individual dispatches the goods outside the state or receives the goods from outside the state, from other than the business purposes, in such case it is not necessary to upload e-waybill:

Provided further that, where an individual purchases the goods from outside the state, the consignor of goods, who is not an individual shall upload such e-waybill.

(2) A registered dealer under the act, as a consignor, cosignee or claimant shall use TIN and other than registered dealer, a consignor, cosignee shall use PAN, TAN, or AADHAR CARD UID, as the case may be, while uploading the e-waybill.

(3) The consignee or claimant shall upload the e-way bill in Form No. 901.

(4) The consignor shall upload the e-waybill in Form 902.

(5) Every transporter, who enters into the state or depart from the state for transporting the goods alongwith e-waybill prescribed under sub-rule (1), shall upload e-waybill in Form 903 stating the details of such e-waybills which are uploaded by consignor or as the case may be, consignee.

(6) The person, who uploads e-waybill under sub-rule (1), shall be responsible for its proper use, e-waybill is non-transferable under any circumstances.

(7) Where any consignment is to be transported through rail, steamer or air, the consignor shall endorse, the serial no. of the receipt of the railway, steamer or air, or as the case may be, or other document required for the purpose of obtaining delivery of the consignment, on copy of e-waybill.