Eway Bill responsibility

This query is : Resolved

Quick Summary

This discussion clarifies E-way bill requirements for counter sales, specifically when goods like air conditioners and fridges are sold for over £50,000 but collected by the customer at the supplier's premises. The consensus is that if there's no movement of goods from the supplier's location to the recipient's, an E-way bill is not required. Consequently, GST officers should not impose penalties on the supplier for not generating an E-way bill in such 'over-the-counter' sales scenarios.

Kadiwal and Associate

Kadiwal and Associate (Querist)
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20 March 2025 in 2022-23 client has sold some air conditioner & fridge having bill amount is more than 50,000/- but he has not made eway bill. client's argue is he has sold at counter sales. he has not transported the goods.
so who liable to make eway bill. does supplier's liability will arrise to make eway bill.
gst officer imposing penalty on not maintaining eway bill.

Kindly provide your valuable advice.

CA. Ankit Vijaywargiya

CA. Ankit Vijaywargiya (Expert)
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20 March 2025 If there is no movement of goods Eway Bill is not Required.

Kadiwal and Associate

Kadiwal and Associate (Querist)
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20 March 2025 sir, goods moved to receipient's place but receipient has taken deliverty from supplier's shop, now my question is can officer impose penalty to supplier for not generated eway bill.