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Ewaybill for motor car

CA Anand BG (Chartered Accountant) (84 Points)

07 June 2018

Q1> The Company is seller of Motor car and the car is delivered to the customer at the Showroom. Does the Company need to generate waybill? Customers may be registered or unrigistered person under GST.

Q2> The car needs to be send to "motor vehicle registration Depaartment" for registration before delivery to the customer. Does the Company need to generate waybill? Distance is withinn 50Km.

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9 Replies

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 07 June 2018

No,... on both the condition no need to Generate E-way bill

Vinod Babu (24191 Points)
Replied 07 June 2018

Not required.

A.B.RAJ (FINANCE PRACTIONER ) (250 Points)
Replied 07 June 2018

not required to generate e way bill

CA Anand BG (Chartered Accountant) (84 Points)
Replied 07 June 2018

Why No. Is car not goods under GST law? Is selling a car is not supply under GST law?

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 07 June 2018

Yes ofcourse , but E-way is required when Goods are Moves Or Tranport Via Motorized Vehicle

Vinod Babu (24191 Points)
Replied 08 June 2018

Agree with Pankaj sir view.

The customer is driving away in the new vehicle he has purchased. The vehicle dealer takes a temporary reg for the vehicle and the customer has to take a permanent reg within 1 month, as the delivery is complete in the show room and as the customer drives away in his new vehicle no E-Way bill is required. Delivery is complete in the show room and the customer is using his vehicle.

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CA Anand BG (Chartered Accountant) (84 Points)
Replied 08 June 2018

Thanks Vinod ji for giving a clear picture.

Regarding movement of "car"

1) from stockyard to Showroom for test drive

2) From Showroom to Workshop for washing/polishing etc before delivery to customer

3) From Stockyard to Motor vehicle deaprtment for Regsitration

What is the possible reason for non applicability of ewaybill as stated by you? Pls guide.

Vinod Babu (24191 Points)
Replied 10 June 2018

In the above cases, it not supply so no E-way bill is necessary.

shyam singh (2 Points)
Replied 09 September 2022

in case of moment of motor vehicle from one show room to another show registered under one GSTN (a dealer has two showrooms in one city wanted to move motor vehicle from one show room to another show room) is e way bill need tobe generated.