- Mukul Jain
- | Goods and Services Tax - Articles
- 16 Apr 2018
- 10,530 Views
- 4 comments
Page Contents
- 1. When E-way Bill is required?
- Q.2 Who will generate E-way Bill?
- Cases when person other than supplier is required to generate E-way Bill
- Q.1 Supplier is unregistered and Receiver is Registered ?
- Q.2 When Both Supplier and Receiver are Unregistered ?
- Q.3 When both supplier and receiver are unregistered and movement is done using own vehicle ?
1. When E-way Bill is required?
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.
Q.2 Who will generate E-way Bill?
Ans: The person causing movement of Goods (i.e. Supplier) is required to generate E-way Bill.
Cases when person other than supplier is required to generate E-way Bill
Q.1 Supplier is unregistered and Receiver is Registered ?
Ans: Registered Recipient is required to Generate E-way Bill.
Q.2 When Both Supplier and Receiver are Unregistered ?
Ans: Registered Transporter is required to generate E-way Bill.
Q.3 When both supplier and receiver are unregistered and movement is done using own vehicle ?
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.
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Kindly tell me if someone business is wind up in delhi (Not having gst number ) and want to transfer machinery to Punjab dealer who is also unregistered.
Is that possible.
Is it possible to arrange your own transport take materials on Ex works basis from Mumbai and supply in your invoice and E way bill…
Not sure if it is permitted under GST.
Dear Sir,
Thank you for solving my doubts as mentioned personally via mail which was very helpful.
“In this particular situation – the “goods” are purchased from Mumbai (MH) and directly sent to the customer who lives in Kochi (KL) (in other words, goods transported by Vendor itself).
So since the goods being sold is worth more than Rs. 50,000, E-way bill is required and I will have to give details of invoice to my Vendor who will give the same to the transporter/customer and both vendor and customer will get to know our cost of goods purchased and sold.
So to avoid this leakage of profit margin, how do i issue the E-way bill?
Even if I make the E-way bill myself, I still have to give the same to the vendor who will then give it to the transporter. Kindly advise.”
Reply – “Hi, i had understood your issue but there is no solution to this. This things are mandatory, one and only thing you can do ask the transporter not to submit invoice of your supplier to the end customer and submit only invoice issued by you.
The above can be done only if transporter agree to this.”
Your welcome Mr. Girish.