GST Practitioner & Accounts
15022 Points
Joined March 2014
The responsibility is cast on the registered person who causes the movement of goods . Hence ,primary liability to raise E-way bill is on consignor. However, if consignor fails to generate the E-way bill , it may be generated by transporter also. In case of supply of goods by an unregistered person to registered person , the liabbility to generate E-way bill is on the recipient .