Non-generation of E Way Bill & GST Input Credit
This query is : Resolved
15 November 2020
Facts:
1) Vendor supplies goods worth more than Rs.1 Lakh (within Maharashtra) invoice value
2) Vendor does not generate E Way Bill (EWB)
3) Vendor issues proper Tax Invoice to buyer
Query:
a) If vendor fails to generate EWB, is buyer liable to generate EWB for goods he has bought?
b) If answer to query "a" above is yes and buyer does not generate EWB, can a buyer avail GST input credit though vendor defaulted in generating EWB?
OR
c) If buyer is not liable to generate EWB because vendor fails to do so, can buyer avail GST input credit though vendor defaulted in generating EWB?
1) Vendor supplies goods worth more than Rs.1 Lakh (within Maharashtra) invoice value
2) Vendor does not generate E Way Bill (EWB)
3) Vendor issues proper Tax Invoice to buyer
Query:
a) If vendor fails to generate EWB, is buyer liable to generate EWB for goods he has bought?
b) If answer to query "a" above is yes and buyer does not generate EWB, can a buyer avail GST input credit though vendor defaulted in generating EWB?
OR
c) If buyer is not liable to generate EWB because vendor fails to do so, can buyer avail GST input credit though vendor defaulted in generating EWB?
16 November 2020
E-waybill can be generated by the consignor, consignee or transporter. Non-generation of e-waybill is liable for penalty.
However, if you have L/R of the transporter and such other proof of transportation of goods then the ITC will be available to you if you have received the goods and have a valid invoice with you.
However, if you have L/R of the transporter and such other proof of transportation of goods then the ITC will be available to you if you have received the goods and have a valid invoice with you.
16 November 2020
Thank you for reply!
You have mentioned that non-generation of EWB is liable for penalty. In the case narrated by me, who will be liable for penalty? If vendor is registered person and in spite of that if he does not generate EWB, who will be liable for penalty?
You have mentioned that non-generation of EWB is liable for penalty. In the case narrated by me, who will be liable for penalty? If vendor is registered person and in spite of that if he does not generate EWB, who will be liable for penalty?
16 November 2020
Logically it should be on the person responsible for transportation of goods.
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