This discussion clarifies the mandatory e-way bill generation for GST registered dealers. The threshold of Rs 50,000 is checked per consignment or conveyance. If individual sales transactions are below this amount but dispatched separately, an e-way bill is technically not mandatory. However, to avoid potential issues with tax authorities who might view invoice splitting as a tactic to evade e-way bills, it's advisable to generate one, especially for past transactions or when using non-motorised transport.
22 June 2021
A gst registered dealer sales of goods to urd one customer rs:30,000/- .dealer another sales transaction same day same customer rs:40,000/- Question: Dealer rs:50,000/- above value ewaybill generated mandatory.
22 June 2021
Even if these are dispatched separately, it is better to generate ewaybill in this case to avoid unnecessary nuisance from the dept if any
22 June 2021
Yes the threshold has to be checked per conveyance or consignment. If the goods are delivered by separate consignments then e-way bill is not mandatory.