This discussion clarifies the e-way bill requirements for GST-registered jewellery businesses operating under the composite scheme. Specifically, it addresses whether an e-way bill is compulsory for sales of silver articles exceeding Rs. 50,000 to unregistered persons. The consensus is that 'Jewellery, goldsmiths’ and silversmiths’ wares and other articles' are generally exempted from e-way bill issuance, even for composite dealers.
24 February 2021
A gst registered jewellery business composite scheme dealer sales of silver articles value rs:1 lacs non local URD persons. Question: Dealer Rs:50,000/- above e-waybill compulsory for composite dealer.