Page 184 - GSTL_11th June 2020_Vol 37_Part 2

270 GST LAW TIMES [ Vol. 37
TABLE-1
Nature of the Person to generate Form GST e-Waybill_1
transaction
(1) (2)
Inter-State (a) Supplier registered in AP
(b) Recipient registered/unregistered in
AP/liable to be registered
Intra-State (a) Supplier registered in AP.
(b) If supplier is unregistered and recipi-
ent is registered - recipient has to gen-
erate
(c) If Supplier and recipients are unregis-
tered - un registered supplier has to
generate

(5) The person shall enter the details of such goods in the Waybill
in Form GST e-Waybill_1 with vehicle number in triplicate
and issue the original and duplicate thereof duly signed by
him or his manager or agent to the owner or the other person
in charge of the goods vehicle. However, if the vehicle number
is not known and the goods are handed over to the Trans-
porter for Transport, the person can mention the same in the
e-Waybill form. Further, when goods covered by a single in-
voice are carried in more than one goods vehicle, a separate ‘e-
Way bill’ has to be generated for each vehicle.
(6) If the transporter carries goods of single way bill without men-
tioning the vehicle number by the persons mentioned in Table
-1 or carries goods of more than one e-Waybill he shall gener-
ate ‘Transporter Declaration’ Form which is a consolidation of
all the way bills carried by him before commencement of
transport of goods as per the details of forms GST e-Waybill_1
in duplicate.
(7) No Transporter Declaration Form is required if the Trans-
porter carries goods of a single e-Waybill on which vehicle
number is mentioned.
(8) In case of transhipment of goods to some other vehicle be-
cause of breakdown of vehicle Transhipment Declaration
needs to be generated. Transhipment Declaration shall be gen-
erated by the Transporter himself. If the goods are transported
by the person (as per Table 1) in this own vehicle the person
himself has to generate Transhipment Declaration. As per Pa-
ra (7) above exemption was given to the Transporter from
generation of Transporter Declaration. In case of Tranship-
ment in 3 such cases the Transporter has to generate Trans-
porter Declaration first and then generate Transhipment Dec-
laration.
(9) The ‘Form GST e-Waybill_1’ and ‘Transporter Declaration’
Form shall accompany the goods and shall be tendered by the
person-in-charge of the goods vehicle to the officer who
checks the vehicle, where the goods vehicle first checked in
the State and after getting it verified and attested by the of-
GST LAW TIMES  11th June 2020  184