crajesh (accountant) 14 November 2019
I have raised eway bill to one of my customer is in Uttar pradesh. consignment is going through Sharma Transporter.
The transporter office is so for from my office to there. In this situation we are sending consignment through my delivery boys by auto or some other good carry vehicle.
In this situation part b Updation is compulsory or ? in way bill
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Deepak Gupta (CA Student) 14 November 2019
Third proviso to Rule 138(3) of CGST Rules,
“Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.”
The relaxation is given only in cases, where the goods are to be transported from the place of business of consignor to the business of transporter up to 50kms for further movement of such goods.
Therefore, in all other cases, where goods are being transported in motorized vehicle EWB needs to be generated.