GST
TRT-2025-
Date:-01-01-70
In:-
Issue Favourable to Tax Payer ?:-
Key Pointers –
- The e-Waybill System consisting of three categories of transporters, i.e. (1) GST registered Transporters, who are registered in the GST Common portal and having a GSTIN number, (2) Enrolled transporters, who are small transporters but not registered under GST and they obtains a TRANSIN that looks similar to a GSTIN number, and (3) Common enrolled transporters, who are normal GST registered transporters having multiple GSTINs across different states and they will have transporter ID of the respective state for the e-waybills.
- It is observed that some of the ERP, GSP, ASP, SAP and other automated systems are not verifying the transporter Id of all the given types. In some other cases verifying only the ‘GST registered Transporters’ using the ‘Get GSTIN details’ API to verify the authenticity of the transporter ID.
- Hence, it is requested to use the API ‘Get TRANSIN Details’ also, in addition to ‘Get GSTIN details’ API. As ERP system cannot distinguish between registered and enrolled transporter IDs, hence the ERP may be modified to first call the ‘Get GSTIN Details’ to verify the transporter Id and in case the status is invalid then call ‘Get TRANSIN details ’API before finally concluding the status of the transporter Id.
- Details of APIs are given in the advisory. Similarly, in e-Waybill Portal, two options to verify the GST taxpayers and transporters are provided under the Search option in the main menu.
Download Case Law
