Ans: E-way Bill is required to be generated before commencement of movement of Goods, when the following 2 conditions are satisfied-
– Supply is an inter state (one state to another state) supply, and
– Value of Goods in an individual consignment exceed Rs. 50000.
However, in the state of Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh E-way Bill is required even for Intra State (within State) movement of goods from 15-April-2018.
Further, in the following 2 cases E-way bill is mandatory for every movement i.e even for movement of consignment value less than Rs.50,000
– Inter State transaction between Principal and Job Worker
– Inter State transaction of handicraft goods.
Ans: The person causing movement of Goods (i.e. Supplier) is required to generate E-way Bill.
Ans: Registered Recipient is required to Generate E-way Bill.
Ans: Registered Transporter is required to generate E-way Bill.
Ans: In this case supplier is required to get Enroll himself on the portal as a Citizen and Generate E-way Bill using his Unique ID.