E Way Bill

[Suresh Babu]

IN E-WAY BILL PART A OF GST INS-01 AND PART B OF GST INS-01 BOTH WE SHOULD FILLED OR EITHER PARTY A OR B.

[DR.MARIAPPAN GOVINDARAJAN]

Both should be filed by the registered person - Party A. Part A of GST INS-01 is to be filled by Party A before commencement of movement. Part B is to be filled after the goods are transported and this for the purpose of generating e-way bill.

[MUKUND THAKKAR]

GST-E-waybill Rules are at draft stage. They are yet to be finalised. Therefore please wait till the draft rules are finalised.

AI Summary

E-way bill compliance: both Part A and Part B must be completed, Part A before movement and Part B after transport.
Both Part A and Part B of GST INS 01 must be completed by the registered person (Party A): Part A before commencement of movement to record consignment details; Part B after goods have been transported for the purpose of generating the e way bill. The reply also notes that the e waybill rules were at draft stage and subject to finalisation.