e way bill
Kalyana Sundaram (61 Points)
05 September 2017
Should one carry e way bill along with the tax invoice, even if the goods are transported in own vehicle?
Kalyana Sundaram (61 Points)
05 September 2017
Dip Narayan
(Deputy Manager)
(767 Points)
Replied 05 September 2017
As per section 138A-(1)(B) the person in charge of a Conveyance shall carry
either the copy of e_waybill or the e_waybill number either physically or mapped to a radio frequency idenfication device embedded on to the conveyance in such manner as may be notified by the commissioner
Deepak Gupta
(CA Student)
(15922 Points)
Replied 05 September 2017
Rule 138(2) of the CGST Rules, 2017, "Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01."
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