TaxTMI 
TaxTMI 
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
01 Feb 2018 
3 Replies 
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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. (AI Summary)
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. (AI Summary)