Now that you know what is an e-way bill, let’s have a look at who can produce an e-way bill when goods are moved from one place to another.
- Person Registered Under GST
- When a person registered under GST is responsible for the movement of goods as seller or buyer in his or rented vehicle or through government transportation, then that registered person under GST can electronically generate the e-Way Bill using the Form GST EWB 01 on the common portal by entering the information in Part B.
- When a person registered under GST is responsible for the movement of goods and transfer the goods to the transporter who would transport the goods by road. However, if the e-way bill has not been generated by that time, then transporter should generate the e-way bill. The GST registered person will first fill the necessary information associated with the transporter in Part B of Form GST EWB. After that, an e-way bill will be produced by the transporter using the details of the registered person in Part A of Form GST EQB 01.
- Unregistered Person
- When a person who is not registered under GST is responsible for the movement of goods through his or her own vehicle or through the hired vehicle or through government transportation facilities, then the e-Way Bill can be generated by the unregistered person or by the transporter by completely filling the Form GST EWB-01.
- When an unregistered person sells the goods to a registered person and the registered person has known the unregistered person from the beginning of the movement of the goods, then it is considered that it is registered person who is moving the goods. In that scenario, the registered person or the transporter must perform all the formalities associated with the generation of the e-Way Bill.
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