Who is Responsible to Generate E-Way Bill under GST

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.

Leave a Reply

FREE NEWSLETTER

Please Signup for 

CA Club's Daily Updates via Email

(After submitting your email below, please check your inbox. Open the email from Feedburner and click on the confirmation link... That's All)