e way applicability on Cold Storage

[Devendra Dahiya]

Sir

One of my client is engaged in cold storage services in Haryana. Now GST Notice ASMT-10 issued in the name of firm that there is difference between e way bill liability and GSTR-3B liability. As per my client, firm is not engaged in supply of goods hence E way bill is responsibility of only supplier sending goods through delivery challan. firm income is from cold storage rental receipt. please suggest.

AI Summary

E-way bill liability rests with the consignor; cold storage providers should rebut notices by confirming no movement caused.
E-way bill liability attaches to movement of goods and is typically that of the consignor or transporter, not a cold storage service provider whose receipts are for rental/services. Many ASMT-10 notices are system-generated; the firm should verify whether it furnished any e-way bills, examine clients' e-way bill movements to and from the facility, and prepare a reconciliation of consignments against service invoices. If the firm did not cause movement, respond that no e-way bill was issued by the firm and submit reconciliation to prevent or defend further proceedings.