Applicability of E-Way Bill in case of Inter-State Counter Sale

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....pplicability of E-Way Bill in case of Inter-State Counter Sale<br>Query (Issue) Started By: - vaibhav agrawal Dated:- 25-9-2026 Goods and Services Tax - GST Got 0 Replies <br> GST<br>We are a registered dealer under GST. During the course of business, we made an inter-State counter sale of goods to a customer.The goods were sold directly from our business premises against a proper GST tax invoice.....

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.... However, no e-Way Bill was generated at the time of the sale. We seek expert views on the following: * Whether an e-Way Bill is mandatory in the case of an inter-State counter sale, where the customer purchases the goods directly from the seller's premises? * If the customer himself takes possession of the goods from the seller's premises and arranges/undertakes transportation to another State,....

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.... who is legally responsible for generation of the e-Way Bill under Rule 138 of the CGST Rules? * Whether the mere fact that the transaction is an inter-State supply makes an e-Way Bill mandatory, or whether the actual movement of goods and the person causing such movement is relevant? * Where the seller has issued a valid tax invoice and correctly discharged IGST, but an e-Way Bill was not gener....

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....ated, can a penalty be imposed merely for this procedural lapse? * Can the benefit of Section 126 of the CGST Act (general disciplines related to imposition of penalty) be claimed where there is no dispute regarding the underlying supply, tax payment, invoice, quantity or ownership of goods?<br>***<br> Discussion Forum - Knowledge Sharing ....