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E-way bill for own use

lingam (Manager-Accounts) (120 Points)

23 February 2024

Respected Sirs,

If a transporter purchases a commercial vehicle and carries it in his own vehicle or hired vehicle. Can e waybill is generated as per the invoice issued by the seller or transporter has to generate an e-way bill for own use without mentioning GST.

Please clarify sir.

Thanks and regards
Lingam

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3 Replies

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 24 February 2024

Yes, Both can prepare e way bill.

If transporter prepare that e way bill then he can use both GSTIN like seller's GSTIN and purchaser's GSTIN...

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Money Money (383 Points)
Replied 24 February 2024

According to the e-way bill rules, a transporter who purchases a commercial vehicle and carries it in his own vehicle or hired vehicle has to generate an e-way bill for own use without mentioning GST. This is because the movement of goods is not in relation to supply or for reasons other than supply. The e-way bill format for such cases is Form GST EWB-01, which contains the details of the sender, receiver and the transporter (if the seller is not the transporter).