E-WAY BILLS SIGNED BY CONSIGNEE

[SAFETAB LIFESCIENCE]

Dear Experts,

One of our suppliers is asking to send all their e-way bills (hard copies) duly signed and sealed by us (consinee). They had also mentioned that they have to submit the same to GST department on or before 01.04.2019. Is it mandatory ? ?Any new rules have come now to this effect ?? Hope all are in marching in March pressure. Please post your replies at the earliest.

[KASTURI SETHI]

Yes. Supplier may be right. You can ask for a copy of letter issued by the department. Section 70 of CGST Act, 2017 empowers proper officer to call for any document from any person whom he considers necessary in investigation. So you cannot refuse to your supplier. If you refuse, the department will call for the said copies of invoices direct from you.Non-compliance will invite penalty.

[DR.MARIAPPAN GOVINDARAJAN]

Everything is on line. Then what is the necessity for asking for hardcopy. It will not serve the purpose of introducing E-way bill.

AI Summary

Document production power may obligate consignee to provide signed e-way bill copies for tax investigation compliance. The issue is whether consignees must furnish signed hard copies of e-way bills when requested; Section 70 of the CGST Act is cited as empowering a proper officer to call for any document from any person during investigation, so refusal to provide requested copies can lead the department to obtain invoices directly and may invite penalty.