Whether E-way bill is required in case of purchase of motor vehicle by ultimate consumer (unregistered person)? If yes, then what will be the vehicle number and Transporter ID in Part B of GST EWB 01 and who will fill part B of prescribed form.
E-way Bill in case of Motor Vehicles
ROHIT GOEL
Debate on E-Way Bill necessity for unregistered buyers: Required if value exceeds 50,000; details needed for transport. A discussion on whether an e-way bill is necessary when a motor vehicle is purchased by an unregistered consumer. One participant suggests that if the vehicle is transported by another vehicle, the vehicle number and transporter ID must be included in Part B of the EWB 01 form. Another argues that an e-way bill is not required if the customer takes delivery directly from the showroom, as the vehicle is not moved by the seller. A third response indicates that an e-way bill is required if the vehicle's value exceeds 50,000, and it can be generated by the consumer or supplier. (AI Summary)