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EWAY-BILL Generation

Abhishek Selvam O (374 Points)

18 April 2020

Who has to generate eway bill for value exceeding Rs.50000 Supplier or Transporter or both.

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4 Replies

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigation) (1337 Points)
Replied 18 April 2020

Primary responsibility of generating Eway bill is of the Supplier!

However, in case the supplier fails to generate then the buyer or the transporter will have to generate the eway bill.

Further clarification contact - CA SACHIN M JAIN | 8097515447 | casachinmjain @ gmail.com

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 18 April 2020

The priority of E-way bill generation as per following :

First priority to Supplier

or

second priority to Buyer

or

Third priority to Transporter...

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Rajkumar Patel (602 Points)
Replied 18 April 2020

E-way bill is generated by person who cause to be movement of goods. In general case, supplier is person cause to movement of good if registered and if Unregistered, recipient is cause to be movement of persons and if both are Unregistered, transporters are liable to generate E-way bill

Shivam RC (Student) (23683 Points)
Replied 18 April 2020

E-way Bill can be generated either by the Supplier or by the Recipient or by the Transporter. Now it depends upon the fact that who is registered. If the Supplier is Registered, then the supplier should generate E-Way Bill. Or if supplier is unregistered, then either the Registered Recipient or the Registered Transporter shall generate E-way Bill.

Usually it is the SUPPLIER/CONSIGNOR "who causes movement of goods" and generates Part A of FORM GST EWB-01.

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