How to Generate e way Bill for Unregistered Buyer
E-Way Bill in case of Sale by Unregistered Person
In case the movement of goods is done by a person who is not registered under GST, either in his own conveyance or through a hired conveyance or through a transporter, the e-way bill in such a case shall be generated by the unregistered person himself or by the Transporter.
In other words, even if a person who is transporting the goods is unregistered, he would be required to get the e-way bill generated either himself or through the transporter who is transporting the goods.
The e-way bill shall be generated in Form GST EWB-01 on gst.gov.in. An e-way bill can be generated by the unregistered himself as well on the GST Portal even if he is not registered.
Responsibilities of the Transporter
- In case the consignor (seller) or the consignee (buyer) has not generated the e-way bill and the value of the consignment is more than Rs. 50,000, the transporter shall generate Form GST EWB 01 on the basis of invoice or bill of supply or delivery challan.
- Any transporter transferring goods from one conveyance to another in the course of transit shall before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on gst.gov.in.
- In case where multiple consignments are intended to be transported in one conveyance, the transporter shall indicate the serial number of each individually generated e-way bill in respect of each such consignment electronically on the common platform and a consolidated e-way bill in Form GST EWB 02 maybe generated by him on the GST Website prior to the movement of goods.
e-Way Bill in case of Transport of Goods by Rail or Air or Vessel
In situations where the goods are transported by railways or by air or by vessel, the e-way bill shall be generated by the registered person (either the supplier or the recipient). This e-way bill shall be generated either before or after the commencement of movement of goods and the information should be furnished in Part B of Form GST EWB 01.
In case of transport of goods by Railways, the railways shall not deliver the goods unless the eway bill required under these rules is produced at the time of delivery.
Intimation of Generation of E-Way Bill
- Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the GST Website who may utilise the same for furnishing the details in Form GSTR 1.
- The recipient shall communicate his acceptance or rejection of the consignment covered by the e-way bill within 72 hours.
- In case the recipient does not communicate his acceptance or rejection within 72 hours of the details being made available on the GST Website, it shall be deemed that he has accepted the said details.
Created & Posted By Sapna Choudhary
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