- Carriage by Road Act 2007: common carrier registration
- A business that collects, stores, forwards or distributes goods for others by road, including booking agents, brokers and couriers, is a common carrier under the Act and needs a registration certificate from the state authority.
- Goods forwarding note and LR
- Section 8 of the Act requires the consignor to execute a goods forwarding note, including a declaration of the value of the goods and of any dangerous or hazardous goods. The carrier issues a lorry receipt (LR, bilty or consignment note) for the goods it accepts.
- Carrier’s liability for loss or damage
- The Act makes a common carrier liable for loss or damage to goods in its charge, subject to the terms and limits set by the Act and its rules. The exact limits and notice periods are a question for your lawyer.
- E-way bill Part A and Part B
- Part A carries invoice and consignee details, usually filled by the consignor. Part B carries the vehicle number and can be updated by the generator or the transporter assigned. Unregistered transporters enrol on the portal for a 15-digit transporter ID.
- E-way bill validity
- Validity starts when Part B is first filled. For regular cargo it is one day for every 200 km or part of it, and one day per 20 km for over-dimensional cargo. Reported changes from 2025 limit generation to documents up to 180 days old and cap total validity with extensions at 360 days.
- GST on goods transport agency services
- After the GST rate changes effective 22 September 2025, a goods transport agency is reported to have two options: a lower rate with input tax credit restricted, or 18% with input tax credit. Who pays, you or the recipient under reverse charge, depends on the option and the customer. Local delivery through e-commerce operators was taken out of the GTA entry.
- Driving licence, RC and vehicle documents
- Drivers must hold a valid licence of the right class, and vehicles need a valid RC, insurance, fitness certificate, permit and PUC. MoRTH has advised states to accept the licence and RC kept in DigiLocker or mParivahan, and its procedure says validity of insurance, fitness and tax shown in the official record need not be shown on paper.
- FASTag on commercial vehicles
- Tolls on national highways are collected through FASTag. NHAI has changed activation and verification rules more than once, including dropping Know Your Vehicle checks for new tags from February 2026 (the scope is reported differently by different sources). The annual pass launched in 2025 is for non-commercial vehicles only.
- Payment terms from MSME shippers and to you
- Many transporters are micro or small enterprises. Under the MSMED Act, a buyer of services from a registered micro or small enterprise is expected to pay within the agreed period, not more than 45 days, and the Income-tax Act ties the buyer’s deduction to it.