watch_later 01/04/18

E-way bill is compulsory if materials are purchased for personal consumption.

For example, if someone buys house furniture, TV, Fridge or vehicle worth more than Rs. 50,000.

Whether he should carry E-way bill?

E-way bill is compulsory for all transactions or only for B2B and not for B2C transactions?

1 Response | Latest response: 01/04/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 01/04/18

Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs. 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself.

Customer if purchase goods for his personal use, need to carry E-way bill along with goods. He can register himself on E-way bill portal or ask seller to generate E-way bill for him. It is seller who has to generate E-way bill.

This looks a bit complex and unpractical thing to do but logic behind this step seems good.

In India a bigger portion deals in cash and never ask bills to avoid tax payments. Patrolling officers will make sure that every consumer gets a bill for each purchase.


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