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Comments

() Posted On: 12 May, 2020

When the tax invoice is raised and goods are also sent. Only the Part-A is filled of E-way bill and now goods have been returned back. Whether E way bill is to be prepared?

Credit note is to be prepared on return of material as per Section 34 of CGST Act. E way bill is to be prepared on the basis of credit note. With respect to the generation of E way bill we would like to reproduce the relevant portion of proviso to Sub rule 3 of Rule 138 of CGST Rules which is as follows “Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.” Sir here part B of E way is not required if goods are sent from factory to transporter’s premises. But the exception is not given when goods are returned by transporter to factory. E-way bill is required if goods received from transporter’s premises to factory premises irrespective of the distance.
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