Scenario of E-Way bill agst Sale of Motor Bike from Show Room

[DINESH TIWARI]

Please guide me;

If we are selling Bikes from our showroom and Invoice Value is over than 50000.00 ; shall we need to raise Eway Bill or not.

[DR.MARIAPPAN GOVINDARAJAN]

If it is transported e-way bill is required.

[YAGAY andSUN]

FAQs No. 10 06-12-2017

Whether e-way bill is required, if the goods are being purchased and moved by 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 generate the e-way bill.

[Padmanathan KV]

the customer is driving away in the new motor cycle he has purchased. the motor cycle dealer takes a temporary reg for the vehicle and the customer has to take a permanent reg within 1 month, as the delivery is complete in the show room and as the customer drives away in his new bike. no E-Way bill is required. Delivery is complete in the show room and the customer is using his vehicle.

[KASTURI SETHI]

Sh Kllengode Venkitaraman,

Sir, Your plea is full of substance as there is no transportation. FAQ loses its force with so many changes taking place.

[YAGAY andSUN]

Latest FAQs as issued by CBEC (CBIC) in the month of April.

How does taxpayer enter Part-A details and generate e-way bill, when he is transporting goods himself?
Sometimes, taxpayer wants to move the goods himself. E-way bill Portal expects the user to enter transporter ID or vehicle number. So if he wants to move the goods himself, he can enter his GSTIN in the transporter Id field and generate Part-A Slip. This indicates to the system that he is a transporter and he can enter details in Part-B later when transportation details are available.

AI Summary

E-way bill requirement for transported goods: invoice threshold triggers e-way obligation unless delivery is completed at showroom. Whether an e-way bill is required depends on whether the sold motorbike is transported and the invoice-value threshold: if transported, an e-way bill is required; if the buyer moves the goods himself an e-way bill is still required but can be generated by the supplier or by the buyer enrolling as a citizen; alternatively, where delivery is completed in the showroom and the buyer drives away, some treat no e-way bill as necessary. Taxpayers moving goods personally may use their GSTIN as transporter-id to generate a Part-A slip.