E way bill

Who will generate E way bill? Consignor or consignee?

Replies (3)
  1. IF CONSIGNOR IS REGISTERED , SO THE CONSIGOR WILL 
  2. IF CONSIGNOR IS NOT REGISTERED , SO THE CONSIGNEE 
  3. 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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