Page 14 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

Answer:-
Legal Provision:-

Ü As per Rule 138E of CGST Rules, 2017, a taxpayer (consignor or consignee) shall be disabled from
generating the e-way bill, if the GSTIN is not eligible for e-way bill generation.
Ü Under this rule, GSTIN is blocked only for the defaulting supplier for e-way bill generation and not for
the defaulting Recipient or Transporter.

Ü A person paying tax under regular scheme who has not furnished the returns for a consecutive period of
two tax periods is considered as a defaulting person.
Ü The suspended GSTIN cannot generate e-way bill as a supplier. However, it can get e-way bill generated as
recipient or as transporter.

Ü In other words, e-way bill generation facility is blocked only for any outward movement of goods of
registered person & not for his inward supplies.
Discussion & Conclusion:-
Ü In the given case, there will be no restriction in generating e-way Bill by Mr. Nandi as Mr. Nandi who is
making outward movement of goods is a regular return filer.

Ü But, E-way bill generation is blocked for movement of goods by Mr. Shambhu to Mr. Narayan as it is an
outward movement of goods of Mr. Shambhu who has not filed GSTR-3B for past 2 months.

CCP 13.04.22.00
Write a short note on Invoice Reference Number (IRN) in lieu of tax invoice.
Answer:-
Ü The e-invoice issued under rule 48(4) of CGST Rules have an embedded Invoice Reference Number (IRN) in

the Quick Reference (QR) code.
Ü It can be produced electronically for verification by proper officer in lieu of physical copy of such tax
invoice.
Ü The registered person will not have to upload information in Part A of e-way bill to generate it as the same

shall be auto-populated by common portal based on information furnished.
Ü IRN eases the process of documentation to a great level and reduces the burden.

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