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E WAY BILL

apurva agrawal (54 Points)

23 February 2018

Is e-way bill complusory in up for goods over 50000 on stationary items (like books,copies etc.)??

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Vinaya Kumara K H (Accounts Executive) (259 Points)
Replied 23 February 2018

When Should e-Way Bill be issued?

e-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in aggregate of all Invoices in a vehicle/ Conveyance ) –

In relation to a ‘supply’
For reasons other than a ‘supply’ ( say a return)
Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

A supply made for a consideration (payment) in the course of business
A supply made for a consideration (payment) which may not be in the course of business
A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:

Sale – sale of goods and payment made
Transfer – branch transfers for instance
Barter/Exchange – where the payment is by goods instead of in money

Therefore, e-Way Bills must be generated on the common portal for all these types of movements.

For certain specified Goods, the e-way bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

Inter-State movement of Goods by the Principal to the Job-worker
Inter-State Transport of Handicraft goods by a dealer exempted from GST registration

apurva agrawal (54 Points)
Replied 23 February 2018

Still its on a trial basis only in up its complusory and there is a list of goods on which e way bill is to be issued. So my problem is wther on stationary e way is applicable