E-Way Bill Generation-Transporter does not have GSTIN

[PRAVIN TALEGAONKAR]

Dear All,

We are sending material to Vapi and want to generate E-way bill, but is not register under GST or he have not obtained any TRANSIN.

Please let us know we can generate E-way bill without transporters GSTIN or TRANSIN.

Regards

Pravin Talegaonkar

[Sadanand Bulbule]

Dear Sir

In terms of Rule 138 of the CGST Rules, E- way bill has to be generated by the registered  person who causes the movement of consignment of goods worth Rs. 50,000/- and above as required in Part A. And the transporter has to provide the details of conveyance in Part B. As such transporter need not have GST registration as far as this issue is concerned.

[Shilpi Jain]

The transporters are required to generate a transporter ID on EWB portal.

How is it possible that this transporter has not?

Is he a new transporter?

[Shilpi Jain]

You should check directly with the transporter and if he not registered in EWB portal to get the tranporter ID you should ask him to get it done and then move your goods.

Else it would be violation if you transport goods without proper documentation and you may be liable for penalty of up to 200% of the tax amount involved.

AI Summary

E-way bill generation requires the consignor to fill Part A while transporter must hold a transporter ID before movement. E-way bill generation is undertaken by the registered person causing movement of consignments above the threshold who completes Part A; the transporter provides conveyance details in Part B and need not be GST-registered but must obtain and use a transporter ID on the E-Way Bill portal. If the transporter lacks a transporter ID, consignor should ensure the transporter registers for an ID before movement; failure to have required E-Way Bill documentation or transporter identification may lead to penalties under the GST regime.