Q. 77 Is it required to generate e-way bill in case unregistered buyer cause the movement of goods and if yes, reference of particular legal provision?
and also intent of second proviso to sub rule (3) of rule 138 of CGST Rules.
Ans Under GST regime, as per sub-rule (2) of rule 138 of CGST rules, if goods are transported by the registered person whether in his own conveyance or hired one or public conveyance, by road, the registered person shall have to generate the e-way bill.
However, if the sub-rule (2) is not followed then sub-rule (3) comes to place.
Coming to second proviso to sub rule (3) of rule 138 of CGST Rules, if the movement is caused by unregistered person either in is own conveyance or a hired one then either unregistered person or the transporter may generate the e-way bill in the manner prescribed.

Yes, e-way bill is required to be generated in case the movement of goods caused by unregistered person.

Q. 76 Is it required to generate e-way bill in case unregistered buyer cause the movement of goods and if yes, reference of particular legal provision?
and also intent of second proviso to sub rule (3) of rule 138 of CGST Rules.
Ans Under GST regime, as per sub-rule (2) of rule 138 of CGST rules, if goods are transported by the registered person whether in his own conveyance or hired one or public conveyance, by road, the registered person shall have to generate the e-way bill.
However, if the sub-rule (2) is not followed then sub-rule (3) comes to place.
Coming to second proviso to sub rule (3) of rule 138 of CGST Rules, if the movement is caused by unregistered person either in is own conveyance or a hired one then either unregistered person or the transporter may generate the e-way bill in the manner prescribed.

Yes, e-way bill is required to be generated in case the movement of goods caused by unregistered person.

Q. 75 HSN wise sale in GSTR1 is net of Credit note or total outward supply ??
Ans In respect of GSTR-1, HSN wise summary of outward supplies is required under Table 12, net outward supplies have to be shown. This is done to match the outward supplies and credit notes shown in the above tables of GSTR-1.