A farmer carries the goods from his farm to Mandi for the purpose of sale therein.
Whether there is requirement to generate e-way bill?
Many of the agricultural produces have been exempted from the levy of GST. Wherver itesms to be transported is exempted from GST, there is no need to generate e-way bill. However, if the goods being transported by farmer are in the nature of taxable goods, e-way bill has to be generated. If the farmer is registered, he needs to generate e-way bill under “outward” movement with sub user type “user not known” (if it is not known). If the farmer is unregistered, the registered recipient has to generate e-way bill if it is known at the time of commencement of movement. However, if registered recipient is not known at the time of commencement of movement of goods, there may not be requirement to generate e-way bill. But the farmer may still generate e-way bill under “citizen” option on the e-way bill portal.