Hello Sir/Madam My Question related to E-Way Bill:

1. Whether supplier is responsible to generate E-Way Bill if goods are sold at the business premises of supplier to purchaser with all risk and responsibility and value of goods is more than Rs. 100000/-

2. In case E-way bill not generate and goods are delivered at purchaser premises, whether supplier are liable for any penalty or not.

3. If purchaser are unregistered what happen in above situations.

4. Whether E-way bill are applicable of automobile bodies or not?

5. What happen in case bills are generate earlier and goods move after one month from the date of generating bill.

Reply— 

1. As per Rule 138 of CGST Rules, 2017, every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees shall, before commencement of such movement, generate E-way bill. If your client causes movement of goods worth more than Rs. 50,000/-, e-way bill is mandatory to generate.

Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.

2. Penal provision under section 129 of CGST Act will attract at the time of goods in transit.

3.Supplier or transporter can generate E-way bill where purchaser is unregistered person.

4. Yes, e-way bill is required

5. The validity of the e-way bill starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. E-Way bill date is the date on which the e-way bill is generated. It can be different from that of the Invoice date.