NEWS

Who should generate E-way Bill?

By VARINDIA - 2018-03-02

There are 4 primary stakeholders who are involved in the e-way bill process – suppliers, recipients, transporters and tax officers. While suppliers, recipients and transporters are involved in the business end – seeing that the consignment of goods moves from source to destination without any difficulty, the tax officers are involved in the administration end – seeing that the consignment of goods is accounted for via e-way bill by both parties.

It is imperative for all these stakeholders to obtain registration to the e-way bill portal, which the government has opened up a few days back on trial basis. While registered businesses can obtain registration on the e-way bill portal with their GSTIN, even unregistered transporters can obtain registration on the e-way bill portal with their business details and obtain a Transporter ID or Trans ID, which they can provide to their clients to be mentioned on the e-way bills generated.

Under GST, for movement of goods having consignment value more than Rs 50,000, it is mandatory to generate E-way Bill. With multiple parties involved in the movement of goods – Supplier, Recipient and Transporter – now the question arises, who should generate the E-way bill?

Also, the E-way bill ‘Form EWB-01’ contains two parts. Part-A contains the details of the consignment and Part-B contains the vehicle number in which the goods are transported. Again, the question arises, who should furnish the details in Part-A and Part-B of Form EWB-01?

In this blog, we will discuss about the entity who should be generating the E-way bill and also, who should bear the responsibility of furnishing the details in Part-A and Part-B of Form EWB-01.

Who should generate E-way Bill?

The responsibility to generate the E-way bill differs according to business circumstances. For example, you may transport the goods on your own vehicle or you may hand over the goods to the transporter and so on. Let us discuss the responsibility to generate E-way bill under different business scenarios:

Scenario	Who Should Generate E-way Bill	Furnishing of Details on EWB-01 – Part-A or Part-B
Goods are transported by supplier (consignor) in his own vehicle	Supplier	Both Part-A and Part-2 needs to filed by Supplier
Goods are transported by supplier (consignor) in a hired vehicle or railways or by Air or Vessel	Supplier	Both Part-A and Part-B needs to filed by Supplier
Goods are transported by the recipient (consignee) in his own vehicle	Recipient	Both Part-A and Part-B needs to filed by Recipient
Goods are transported by recipient (consignee) in a hired vehicle or railways or by Air or Vessel	Recipient	Both Part-A and Part-B needs to filed by Recipient
Supplier (Registered) hands over the goods to a transporter	Transporter	The Supplier will furnish the details in PART-A and Transporter will furnish PART-B
Goods are transported by unregistered supplier in his own vehicle or hired vehicle to the recipient who is registered	Recipient	The Recipient will furnish the details in PART-A and Transporter will furnish PART-B. However, at his option, an unregistered supplier can also generate E-way bill.
Supplier (unregistered) hands over the goods to a transporter. This is to be supplied to a Registered dealer	Transporter	The Recipient will furnish the details in PART-A and Transporter will furnish PART-B. However, at his option, an unregistered supplier can also furnish the details in PART-A of EWB-01.

For some reason, if the supplier or recipient do not generate or furnish the details in E-way bill and if the value of consignment is more than Rs 50,000, the ultimate responsibility to generate the E-way bill lies with the transporter. On the basis of Invoice, Delivery challan or Bill of Supply, the transporter needs to generate the E-way bill Form EWB-01.

Tejas Goenka
Executive director, Tally Solutions Pvt. Ltd.