माल रिजेक्ट हो जाने या Sales Return की स्थिति में E-Way Bill कैसे जारी होगा
Answers
In order to curtail tax evasion loopholes, a new system of E-way bill has been introduced by linking GSTIN. Accordingly, the new E-way bill can be generated from the GST portal by filling the form GST EWB-01. This is mandatory for all kinds of goods transported through road/air/ship/rail etc if the value of the goods is above Rs.50,000.
In this article let see some of the important points related to the goods transported through airways.
If the goods are transported through airways, then the consignor or the recipient has to complete Part A of Form GST EWB-01
For transporting the goods through the airway, apart from the invoice, delivery challan, airway bill number which is the transport document number has to be updated.
Airway bill it is not a document of title to the goods and hence it is non-negotiable.
The air waybill is a receipt issued by an airline which is an evidence for transporting the goods.
If the supplier has not generated the e-way bill then the transporter has to generate for transporting the goods through airways.