E-waybill preparation and various legal aspects involved

[Yatin Bhopi]

Our goods are moved in tankers and trucks and invoice is generated only after goods are loaded in the vehicle which is arranged by us in case of door delivered supply and by customer in case of ex-works supply. Since all details required for generating e-waybill is available with us it is always convenient and fastest method to generate e-waybill at our place whether ex-works supply or door delivered supply.

Further, our many customers are not agreeing to take responsibility to generate E-waybill even though they are arranging transport, saying that they are generating e-waybills for their customers and all their suppliers are generating e-waybills. (same case is happening in our purchases where almost 80% of our suppliers are preparing e-waybills on ex-works supply terms.

To generate e-waybill by customer or his transporter we are required to send invoice copy or invoice details to them and then they we will prepare e-waybill and communicate to us for further movement of goods. It will take lot of time to communicate and will causing delay in dispatches. Since our products are of hazardous in nature EHS issue is always there.

Please express your views on below quires

1. Where we are not causing the movement of goods i.e. in ex-works terms of supply can we generate e-waybill even though it is not our responsibility.
2. In the above situation if we generate e-waybill what type of liability we might face since we are preparing e-waybill
3. In case of ex. works supply by us if by chance vehicle leaves our factory without e-waybill then who will be penalized / prosecuted under GST Act.
4. In case or Ex. works purchases by us whether we have to prepare E-waybill
5. In case for any reason in case of ex- works supply by us, where we have generated e-waybill and goods have been retained by GST authority, will they held us responsible?

AI Summary

Clarification on GST e-waybill responsibilities: Suppliers can generate e-waybills; liable for tax if goods move without them. A discussion on e-waybill preparation under Goods and Services Tax (GST) involves the movement of goods in tankers and trucks, where invoices are generated post-loading. The issue arises when customers, responsible for transport, refuse to generate e-waybills, causing delays. Queries include whether suppliers can generate e-waybills for ex-works terms, potential liabilities, and penalties if vehicles leave without e-waybills. Responses clarify that suppliers, customers, or transporters can generate e-waybills. Suppliers are liable for tax, and if goods are detained without an e-waybill, they can be released by paying tax or providing a bank guarantee. Liability primarily falls on the supplier unless proven otherwise.