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J Bilal   24 June 2021

Closed business - stock Transfer

Dear Experts, Two of the partners had been running the business and had stopped working for their own reasons. The two separately registered the new GST. The remaining inventory was split up by 50%. Taxable Value 24,00,000 = A -12,00,000 + B - 12,00,000. Will this come with an E-Waybill?

 2 Replies

Pankaj Rawat

Pankaj Rawat (GST Practitioner)     25 June 2021

In term of Rule 138 , Eway is applicable when there is movements of Goods. so if these goods being transferred via motorise vehicle then Eway is mandatory.
CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     25 June 2021

If such stock is being transported via motor vehicle then e-way bill required

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