E-waybill quires, Goods and Services Tax - GST

[Yatin Bhopi]

Dear expert,

Please guide me on below quires related to E-waybill.

1. We are manufacturer and import raw material (chemicals) in bulk from abroad. To pay the custom duties bill of entry will prepared for say 500MT. The movement of goods from Port to factory will be done through 20MT tankers (approx. 25 tanker trips required).

In such case are we need to generate E-waybill for making movement of goods from port to factory(since Rule 138 say registered person who causes the movement for reason other than supply or inward supply from an unregistered person), if yes then for each e-waybill are we need mentioned same bill of entry no as a document number?

2. Since Transporter is also liable to generate e-waybill, are their registration mandatory?

3. In some cases of interstate supplies say Pune to Delhi, we arrange transporter till customers transporter place say Pune to Mumbai, then customers transporter further move the goods from Mumbai to Delhi. In such case how e-waybill will be generated?

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Your assumption in para 1 is correct.

What do you mean for 'registration' - registration in GST?

Rule 138(5) gives answer to your third query. Rule 138(5) provides that where the goods are transferred from one conveyance to another, the consigner or the recipient who has provided information in Part A of the Form GST EWB - 01, or the transporter shall, before such transfer and further movement of goods,update the details of conveyance in the e-way bill on the common portal in Form GST EWB - 01.

[Ramaswamy S]

1. Only one of the party (supplier or transporter or the recipient) to raise the e-way bill. If supplier has raised, then the transporter shall not raise the eway bill. He only updates that record with respect to vehicle number etc (if not done).

2. If there is a trans-shipment then the transporter is liable to raise the e-way bill.

Regards

S.Ramaswamy

[Ganeshan Kalyani]

2. Transporter registration under eway bill is optional. Further, even though he is unregistered in GST he can register for eway bill.