This discussion clarifies the process for returning empty commercial gas cylinders from Gujarat to Karnataka for refilling. While the value of the goods is ₹34,000, it's not a sale. The transporter can use a delivery challan. An e-way bill is not mandatory if the value is below ₹50,000, but if created, the value should be ₹34,000 with zero GST as it's not a sale.
02 October 2022
PARTY - A FROM GUJARAT & PARTY - B FROM KARNATAKA 1. PARTY-A BUY FROM PARTY-B "COMMERCIAL GAS" CYLINDER 2. NOW PARTY-A WANT TO SEND THOSE "EMPTY" CYLINDER FOR REFILLING TO PARTY-B 3. VALUE OF GOODS IS 34000/- BUT NOT FOR SALE THE TRANSPORTER NEEDED E-WAY BILL. So, QUERY WAS 1) WILL PARTY-A SENT THOSE GOODS WITH DELIVERY CHALLAN? 2) E-WAY BILL WILL CREATE WITH ZERO VALUE ?