E-way Bill in case of Motor Vehicles

[ROHIT GOEL]

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.

[DR.MARIAPPAN GOVINDARAJAN]

If the said vehicle is transported in another vehicle then the said vehicle number and the transporter ID sare to be placed in part B of the EWB 01.

[Ganeshan Kalyani]

In my view e way bill is not required as generally customer takes delivery of the vehicle from the show room itself. Effectively the seller is not moving the vehicle from his place of business to customer place. Hence e way bill is not required . However, i welcome views of my collegue expert. Thanks.

[YAGAY and SUN]

Refer FAQ

Whether e-way bill is required if the goods are being purchased and moved by the consumer to his destination himself.

Yes. As per the rules, e-way bill is required along with the goods, if it is more than ₹ 50000/- Under this circumstance, the consumer can get the e way bill generated from the tax payer or supplier, based on the bill or invoice issued by him. Or the consumer can enroll and log in as the citizen and generated the e-way bill.

AI Summary

E-way bill requirement for motor vehicles applies when transportation is arranged; supplier or consumer must generate the e-way bill.
E-way bill necessity for motor vehicle sales hinges on whether the seller moves the vehicle or a transporter carries it; transporter vehicle number and transporter ID must be entered in Part B of Form GST EWB-01 and the transporter typically fills Part B. If the buyer collects the vehicle from the seller's premises with no supplier movement, an e-way bill may not be required. If the consumer moves the vehicle and the statutory value threshold is met, an e-way bill must be generated by the supplier or by the consumer as a citizen user.