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Who are required to generate E-way bill ?

1) Where Goods are transported by registered person through own conveyance or hired one or public conveyance

Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GSTEWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

Where the e-way bill is not generated by the registered person as a consignor or the recipient of supply as the consignee and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way 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 of FORM GST EWB-01:

In short E- way bill shall be generated by
a) Supplier (consignor) or,
b) Recipient (consignee) or,
c) Transporter (if not generated by Registered person or Recipient)

2) Where Goods are transported by registered person through railways or by air or vessel

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, on the common portal, the information in Part B of FORM GST EWB-01

where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery.


3) Goods are transported by unregistered person through own conveyance or hired one or Transporter

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 in FORM GST EWB-01 on the common portal in the manner specified in this rule

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

In short E- way bill shall be generated by

a) Supplier or,

b) Transporter or,

c) Recipient( if registered) and known at the time of commencement of the movement of goods






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