Who is Responsible/ Required to Generate E-Way Bill under GST for Movement of Goods
For movement of goods under GST, an E-way Bill is required to be electronically generated on the GST portal by a registered taxpayer, i.e. a registered supplier/ consignor or a recipient/ consignee or a transporter of such goods. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier/ consignor, the recipient/ consignee and the transporter on the common portal.
As per CGST Rule 138, a registered Supplier/ Consignor or Recipient/ Consignee is required to electronically furnish the invoice related information of the goods under consignment in Part A of FORM GST EWB-01, on the GST portal. Such person may generate the e-way bill in FORM GST EWB-01 after furnishing information relating to conveyance/ transport vehicle in Part B of FORM GST EWB-01.
However, where the goods are handed over to a transporter for transportation by road and the details of transporter are not available with such person, then he can simply fill up invoice related details in Part A of Form GST EWB-01 and the Transporter will fill out the details of conveyance/ transport vehicle in Part B of the Form GST EWB-01 and will generate the E-way Bill in Form GST EWB-01 on the GST Portal.
Where the movement of goods 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 as specified above.