State whether generation of e-way bill is required or not in respect of warranty supplies made by Surgical Equipments Limited. Also, the period up…

The goods to be moved to another State for replacement under warranty is not a 'supply'. However, as per rule 138 (1) of the CGST Rules, 2017, E-way Bill is required to be generated, whenever there is a movement of goods of consignment value exceeding - 50,000, in relation to a supply, or for reasons other than supply, or due to inward supply from an unregistered person. Thus, in the given case, since the consignment value of warranty supplies made by Surgical Equipments Limited exceeds - 50,000, e-way bill is required to be mandatorily generated. Every registered person required to keep and maintain books of account or other records shall retain them until the expiry of 72 months from the due date of furnishing of annual return for the year pertaining to such accounts and records. However, a registered person, who is a party to an appeal shall retain the books of account and other records pertaining to the subject matter of such appeal for a period of one year after final disposal of such appeal, or for the period specified above, whichever is later. In this case, the due date of Annual Return of FY 2018-19 is 31st December 2019 / 31st December 2020 (extended date). So, period upto which books of account or other records are required to be maintained by Surgical Equipments Limited is 31st December, 2025 / 31st December 2026 (extended date) or 1 year after final disposal of appeal (as the appeal is pending with the Appellate Authority), whichever is later.