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SSG   04 June 2020

E-way bill from vehicle no.

Can one see the e-way bill generated for any vehicle, provided we have the vehicle no. only?

 



 3 Replies

KRISSHNAN KP

KRISSHNAN KP   04 June 2020

It is wrong
CA Akshay Hiregange

CA Akshay Hiregange (Partner - Audit & Assistance)     05 June 2020

Part B includes the vehicle number, and where Part B is not filled, the EWB can be said to be invalid. So indirectly it has been made mandatory. Some concessions like transport within 50 kms need not file Part B is given. 

Extract of provisions:

Rule 138 - Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).

2 Like
CA Akshay Hiregange

CA Akshay Hiregange (Partner - Audit & Assistance)     08 June 2020

It can be said to be invalid Vishesh. Although, we can litigate based on S126.


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