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E way bill

Namrata Malhotra (Internship completed) (61 Points)

08 April 2018

Query 1: In case of sending consignment to courier agency, whether e way bill is required to be generated?

Query 2: What if per consignment value is <50000 but I send consignments as follows being inviice to different receivers in a single truck-
Consign 1: Value- 30000
Consign 2: Value- 20000
Consign 3: Value- 10000

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Divakar (Student CA Final ) (11857 Points)
Replied 08 April 2018

1. Yes Eway bill is required.... 2.if invoices to different customers then transporter has to generate Eway bill in case of consignment worth more than Rs. 50000...in both cases E way bill is required

Namrata Malhotra (Internship completed) (61 Points)
Replied 08 April 2018

In case 2, consolidated e way bill or bulk e-way bill which one is reqd? or whether e way bill is reqd for each consignment separately bcoz value of each is less than 50k?

Divakar (Student CA Final ) (11857 Points)
Replied 08 April 2018

: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment.

If both the consignor and the consignee have not created an e-way bill, then the transporter can do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/bill of supply/delivery challan given to them.

Divakar (Student CA Final ) (11857 Points)
Replied 08 April 2018

If generated by supplier then use bulk Eway bill..... Transporter generated consolidated Eway bill

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 09 April 2018

As notification 12/2018 below clause 7 as below

7) Where the consignor or the consignee has not generated the e-way bill in FORM
GST EWB-01 and the aggregate of the consignment value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter,

THE ABOVE CLUASE HAS NOT BEING NOTIFY YET, AS PER NOTIFICATION 15/2018 CT (RATE)

U CAN SEND THE CONSIGNMENT VALUE EXCEED TO 50000/- IN ONE CONVEYANCE BUT THE VALUE OF EACH INVOCIE SHOULD BE BELOW 50000/-

NOTE : PLZ READ THE NOTIFICATION 15/2018 CT WHICH CLARIFY THAT CLAUSE 7 OF NOTIFCIATION 12/2018 CT IS NOT YET NOTIFIED

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