A Consigner is to move goods from the Kochi (Kerala) to Noida (UP). He appoints transporter X for the movement of the goods. Transporter X moves the goods from Kochi to Bhopal (Madhya Pradesh). For completing the remaini

CS Professional · Advanced Tax Laws and Practice · PYQS · December 2021
A Consigner is to move goods from the Kochi (Kerala) to Noida (UP). He appoints transporter X for the movement of the goods. Transporter X moves the goods from Kochi to Bhopal (Madhya Pradesh). For completing the remaining journey from Bhopal to Noida transporter X hands over the goods to transporter Y. Thereafter goods are moved to the destination by transporter Y. Discuss the procedure to be followed with reference to E-way bill under GST Law on above transaction.

Answer & Explanation:

In this case only one e-way bill is required. Part A can be filled by the consigner and then the e way bill will be assigned by the consigner to transporter X. Transporter X will fill the vehicle details etc., in part B and will move the goods from Kochi to Bhopal. On reaching Bhopal, transporter X will assign the said e-way bill to the transporter Y. Thereafter transporter Y will be able to update the details of Part B. Transporter Y will fill the details of his vehicle and move the goods from Bhopal to Chandigarh.

Topics: GST

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