3 Replies
Navin Agarwal
(354 Points)
Replied 25 July 2017
Kaushik Deepak (KD)
(Officer Accountant)
(1136 Points)
Replied 25 July 2017
E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. Registered person or the transporter may choose to generate and carry e-way bill even if value of goods is less than Rs 50,000.
Unregistered persons or his transporter may also choose to generate e-way bill. Which means eway bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to do all the compliances as if he’s the supplier.
Kaushik Deepak (KD)
(Officer Accountant)
(1136 Points)
Replied 25 July 2017
| Who | When | Part | Form |
| Every Registered person under GST | Before movement of goods | Fill Part A | Form GST INS-1 |
| Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods | Before movement of goods | Fill Part B | Form GST INS-1 |
| Registered person is consignor or consignee and goods are handed over to transporter of goods | Before movement of goods | Fill Part A & Part B | Form GST INS-1 |
| Transporter of goods | Before movement of goods | Fill form GST INS-1 if consignor does not. | |
| Unregistered person under GST and recipient is registered. | Compliance to be done by Recipient as if he is the Supplier. |
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