Question16:

1.M/S .ABC HAS ITS FACTORY AT BHADUR GARH, HARYANA AND GODOWN AT FARIDABAD, WHETHER E WAY BILL REQUIRE :

A. WHEN HE TRANSFER HIS GOODS FROM FACTORY TO GODOWN OR VICE VERSA AND CONVEYANCE(TRUCK) PASSES THROUGH DELHI

B. WHEN HE MADE INTRASTATE SALE FROM BHADURGARH TO FARIDABAD AND CONVEYANCE(TRUCK) PASSES THROUGH DELHI

2.M/S ABC TAKE A TRUCK ON RENT(VERBAL AGREEMENT) FROM A LOCAL PERSON AND USE FOR TRANSPORTING HIS GOODS,WHETHER IN SUCH CASE HE HIMSELF CAN ACT AS TRANSPORTER AND WHAT OTHER DOCUMENT S HE REQUIRED  WITH THE CONSIGMENT DURING TRANSPORTATION OF CONSIGNMENT?

Answer:

1. E-way bill is mandatory for transporter for carrying goods of Consignment value exceeding Rs 50000 from one state to another state. If in transit consignment passes through another state then it is deemed as inter- state  movement even though the destination is with in the state.Thus, E-way bill is required in this case.

To avoid problem in transit transporter shall carry E-way bill with Challan or invoice for movement of goods from BHADUR GARH to faridabad because consignment  passes through delhi. 

2. Since the transport is operated  under your supervision & control irrespective of the fact whether the vehicle is owned by you or not the procedure applicable for transporting goods on own vehicle will apply mutatis mutandis.  The vehicle will be treated as your vehicle for the purpose of E-way bill.  (Reply dt. 06/4/2018)