Who Should Generate E-way Bill?

Under GST, for movement of goods having consignment value more than Rs 50,000, it is mandatory to generate E-way Bill.  With multiple parties involved in the movement of goods – Supplier, Recipient and Transporter – now the question arises, who should generate the E-way bill?
 
Also, the E-way bill ‘Form EWB-01’ contains two parts. Part-A contains the details of the consignment and Part-B contains the vehicle number in which the goods are transported. To know more about the format of E-way bill, please read our blog ‘E-way Bill Format’. Again, the question arises, who should furnish the details in Part-A and Part-B of Form EWB-01?
In this blog, we will discuss about the entity who should be generating the E-way bill and also, who should bear the responsibility of furnishing the details in Part-A and Part-B of Form EWB-01.

Who should generate E-way Bill?
The responsibility to generate the E-way bill differs according to business circumstances. For example, you may transport the goods on your own vehicle or you may hand over the goods to the transporter and so on. Let us discuss the responsibility to generate E-way bill under different business scenarios:

Scenario

Who Should Generate E-way Bill

Furnishing of Details on EWB-01 – Part-A or Part-B

Goods are transported by supplier (consignor) in his own vehicle

Supplier

Both Part-A and Part-2 needs to filed by Supplier

Goods are transported by supplier (consignor) in a hired vehicle or railways or by Air or Vessel

Supplier

Both Part-A and Part-B needs to filed by Supplier

Goods are transported by the recipient  (consignee) in his own vehicle

Recipient

Both Part-A and Part-B needs to filed by Recipient

Goods are transported by recipient (consignee) in a hired vehicle or railways or by Air or Vessel

Recipient

Both Part-A and Part-B needs to filed by Recipient

Supplier (Registered) hands over the goods to a transporter

Transporter

The Supplier will furnish the details in PART-A and Transporter will furnish PART-B

Goods are transported by unregistered supplier in his own vehicle or hired vehicle to the recipient who is registered

Recipient

The Recipient will furnish the details in PART-A and Transporter will furnish PART-B. However, at his option, an unregistered supplier can also generate E-way bill.

Supplier (unregistered) hands over the goods to a transporter. This is to be supplied to a Registered dealer

Transporter

The Recipient will furnish the details in PART-A and Transporter will furnish PART-B. However, at his option, an unregistered supplier can also furnish the details in PART-A of EWB-01.

For some reason, if the supplier or recipient do not generate or furnish the details in E-way bill and if the value of consignment is more than Rs 50,000, the ultimate responsibility to generate the E-way bill lies with the transporter. On the basis of Invoice, Delivery challan or Bill of Supply, the transporter needs to generate the E-way bill Form EWB-01.

Upcoming Blog
While it is mandatory to generate E-way bill if the consignment value is more than Rs 50,000, there are certain exceptional scenarios in which E-way bill is not required. To know what those exceptions are, watch out for our next blog.