13 July 2022
we have sold complete material worth 15 lacs to another firm which is in the same building. but we forgot to generate the eway bill. because the material is not moved anywhere. just raise the invoice to the newly stated firm. is it right or offensive? if offense what will the solution to rectify the mistake. Please urgent ....
No e-way bill is required to be generated in following cases [rule 138(14) of CGST Rules]. (a) The goods being transported are specified in Division Two. (b) The goods are being transported by a non-motorised con- veyance. (c) The goods are being transported from the port, airport, air cargo, complex and land customs station to an inland con- tainer depot or a container freight station for clearance by Customs; and (d) In respect of movement of goods within such areas as are notified under rule 138(14)(d) of the GST Rules of the con- cerned State. Thus, each State has been delegated powers to grant exemptions from provisions relating to e-way bill.
Here no motorised vehicle is used for transport and no transport involved.
CAclubindia
