Who will generate E way bill? Consignor or consignee?
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E way bill
Replies (3)
- IF CONSIGNOR IS REGISTERED , SO THE CONSIGOR WILL
- IF CONSIGNOR IS NOT REGISTERED , SO THE CONSIGNEE
- AND IF BOTH ARE NOT REGISTERED THEN TRANSPORTOR
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 .
| The registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods | Before movement of goods | Fill Part B | Form GST EWB-01 |
| Registered person is consignor or consignee and goods are handed over to transporter of goods | Before movement of goods | Fill Part B | The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 |
| Transporter of goods | Before movement of goods | Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01 |
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