Suncity Private Ltd., a manufacturer registered in the state of Rajasthan, sold synthetic cloth to a retail seller in Maharashtra, at a value of ₹ 49,000 (excluding IGST leviable @ 5%). Now, it wants to send the consignm

As per Rule 138(2) of CGST Rules, 2017, an e-way bill contain two parts namely, part A to be furnished by the registered person who is causing movement of goods of consignment value exceeding ₹ 50,000 and part B (Transport details) is to be furnished by the person who is transporting the goods. Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or public conveyance, by road, the said person shall generate the e-way bill on the common portal after furnishing information in Part B. In the present case, the movement appears to be caused by Suncity Private Limited, e-way bill is liable to be prepared by it.