E-waybill preparation and various legal aspects involved, Goods and Services Tax - GST

[Yatin Bhopi]

Our goods are moved in tankers and trucks and invoice is generated only after goods are loaded in the vehicle which is arranged by us in case of door delivered supply and by customer in case of ex-works supply. Since all details required for generating e-waybill is available with us it is always convenient and fastest method to generate e-waybill at our place whether ex-works supply or door delivered supply.

Further, our many customers are not agreeing to take responsibility to generate E-waybill even though they are arranging transport, saying that they are generating e-waybills for their customers and all their suppliers are generating e-waybills. (same case is happening in our purchases where almost 80% of our suppliers are preparing e-waybills on ex-works supply terms.

To generate e-waybill by customer or his transporter we are required to send invoice copy or invoice details to them and then they we will prepare e-waybill and communicate to us for further movement of goods. It will take lot of time to communicate and will causing delay in dispatches. Since our products are of hazardous in nature EHS issue is always there.

Please express your views on below quires

1. Where we are not causing the movement of goods i.e. in ex-works terms of supply can we generate e-waybill even though it is not our responsibility.
2. In the above situation if we generate e-waybill what type of liability we might face since we are preparing e-waybill
3. In case of ex. works supply by us if by chance vehicle leaves our factory without e-waybill then who will be penalized / prosecuted under GST Act.
4. In case or Ex. works purchases by us whether we have to prepare E-waybill
5. In case for any reason in case of ex- works supply by us, where we have generated e-waybill and goods have been retained by GST authority, will they held us responsible?

Posts / Replies

[Ganeshan Kalyani]

1. Yes , you can generate e-way bill. Infact either supplier, Customer or transport can generate e-way bill.

2. Supplier is liable to pay tax. In case e-way bill is absent the vehicle will be detained and can be released by paying tax or giving bank guarntee . Further, if you are selling goods on exfactory then buyer is liable to pay tax.

3. Primariy the supplier but by proving that the goods are owned by the buyer on exfactoy case the liability will be on the buyer.

4. Yes you can generate and supplier can also generate.

5. Primarily yes.

[Yatin Bhopi]

Sir, thanks a lot for quick clarification.