E WAY BILL

[raja raja]

Dear Experts ,

Please guide me how to generate e way bill at situation

1)Material sending on supplier own vehicle

2)Material sending through unregistered transporter

[Rajagopalan Ranganathan]

Sir,

Rule 138 (2) of CGST Rules, 2017 stipulates that " where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01electronically on the common portal after furnishing information in Part B of FORM GST EWB-01:

The question whether the transporter is registered or not is not relevant for compliance of this provision.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Rajagopalan

[Ganeshan Kalyani]

In both the case you need to mention the vehicle number in part B of e way bill.

[YAGAY and SUN]

Obviously, without part B there is no relevance of Part A.

AI Summary

E way bill generation: consignor or consignee must complete Part B including vehicle details regardless of transporter registration.
Rule 138(2) allows a registered consignor or recipient to generate the e way bill in FORM GST EWB 01 by furnishing Part B information; the transporter's registration status is irrelevant. Vehicle number and other Part B particulars must be entered, and Part A alone is not sufficient for a valid e way bill.