Sale of car by proprietor in gst

[Allauddin Patel]

My question is.

Proprietor purchased car and shown in fixed asset and claim depreciation on it, after few years he sold that car to one person. So do we need to issue tax invoice, e-invoice and e-way bill ?

Kindy help me ...wdv is 500000

Sale value is 590000

AI Summary

Sale of a used car: GST on margin if no ITC; e-way bill and e-invoice rules may apply based on transport and turnover.
When a proprietor sells a used car, GST treatment depends on whether input tax credit was claimed: if ITC was not availed, the margin scheme under Rule 32(5) applies and GST is payable on the margin (sale price less written down value); if ITC was claimed, GST is payable on the entire sale consideration. Transport of the vehicle requires an e-way bill, and e-invoice rules apply based on the supplier's turnover and B2B status. Tax invoices should note application of the margin scheme.