Ewaybill on Second Hand Loader

[Kush Lodha]

Sir,

We are engaged in contractory business and we use loaders for loading purpose at our site. Now we are selling one of our second hand front end loader to a party and raised a GST Invoice against the same. I want to know about the requirement of ewaybill generation as the customer is taking it to a nearby location on self drive basis and not on any other motorised conveyance.

If i have to generate the ewaybill also suggest how to generate it and what vehicle number & transporter etc details to be given in case of self driven Loaders.??

Thanks.

[KASTURI SETHI]

Hand front end loader is also motor vehicle. Enter this vehicle no. in E-way bill. See FAQ dated 29.918 (Question No.1 & 2)

Q. No.1 What should I do if I don’t have ‘Transporter Id’ but want to enter and generate ‘Part-A slip’?

Ans. This is not possible as per rule 138(3). If the taxpayer is not having the details of ‘Transporter Id’ but he still wants to enter and generate the ‘Part-A Slip’, then he has to compulsorily enter the ‘Transporter Id’ to generate the ‘Part-A Slip’ to enable the transporter to enter Part-B.

Q.No.2 What should I do if I want to generate ‘PART-A Slip’ and want to transport the goods myself later?

Answer: If the user wants to generate the ‘Part-A slip’ and wants to transport the goods himself later, then he has to enter his GSTIN as the ‘Transporter Id’ and generate ‘Part-A slip’. Once he gets the conveyance details he can update the Part-B by using ‘Update Part-B/Vehicle’ sub-option provided under E-Way Bill menu and start the movement of goods.

[Ganeshan Kalyani]

I am also of the view that E-Way Bill is required in this case.

[Kush Lodha]

Thanks a lot KS Sir and GK Sir..

So far i have gathered is that a) Ewaybill is required, b) I have to mention the front end loader registration no in the vehicle no in Part-B of EWB, & c) As far as Transporter ID is concerned, i can give my GSTN or else the buyer GSTN (if he is registered). Reason for giving buyer's gstn number is since he is the one who is causing the movement of goods. Hope i have gathered all points correctly as tomorrow i have to prepare invoice and waybill both.

Thanks and Regards.

[KASTURI SETHI]

Sh.Kush Lodha Ji,

Yes. You have rightly got completely.

[Kush Lodha]

Thanks a lot Sir.

AI Summary

E way bill requirement: self drive movement of a sold loader requires ewaybill with vehicle registration and a GSTIN as transporter id. Sale of a second hand front end loader moved by self drive requires an E way bill because the loader is a motor vehicle; the loader's registration number must be entered in the vehicle number field in Part B. Part A cannot be generated without a Transporter Id, so the taxpayer may enter a GSTIN (seller's or buyer's) as Transporter Id when creating Part A and later update Part B/Vehicle details via the E way bill portal once conveyance information is available.