GST Basics
Who can generate E-Way Bills?
Registered Person – E-way bill is required for the transportation of items worth more than Rs 50,000 to or from a registered individual. Even if the products are less than Rs 50,000 in value, both the registered person and the transporter can prepare and carry an E-way bill.
Unregistered Persons – Individuals without registration must also generate an e-Way Bill. In cases where an unregistered party provides goods or services to a registered entity, the recipient must ensure that all necessary compliance measures are adhered to as if they were the supplier.
Transporter – Transporters responsible for transferring products via rail, air, road, or other modes of transport must generate an e-Way Bill if the supplier has not already done so.
