E-way Bill in case of Motor Vehicles, Goods and Services Tax - GST

[ROHIT GOEL]

Whether E-way bill is required in case of purchase of motor vehicle by ultimate consumer (unregistered person)? If yes, then what will be the vehicle number and Transporter ID in Part B of GST EWB 01 and who will fill part B of prescribed form.

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

If the said vehicle is transported in another vehicle then the said vehicle number and the transporter ID sare to be placed in part B of the EWB 01.

[Ganeshan Kalyani]

In my view e way bill is not required as generally customer takes delivery of the vehicle from the show room itself. Effectively the seller is not moving the vehicle from his place of business to customer place. Hence e way bill is not required . However, i welcome views of my collegue expert. Thanks.

[YAGAY and SUN]

Refer FAQ

Whether e-way bill is required if the goods are being purchased and moved by the consumer to his destination himself.

Yes. As per the rules, e-way bill is required along with the goods, if it is more than ₹ 50000/- Under this circumstance, the consumer can get the e way bill generated from the tax payer or supplier, based on the bill or invoice issued by him. Or the consumer can enroll and log in as the citizen and generated the e-way bill.