E WAY BILL

Each invoice/delivery challan shall be considered as one consignment and therefore for each invoice, if its value is below 50,000/-, e-way bill is not required to be generated, irrespective of same or different consignors or consignees.

Explanation 2 to Sec. 138(1), "For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods."

 In Your Case e-way bill may not be required to be generated if the value of consignment is less than Rs. 50,000/-

Note :- Consignment value Mean

consignment value of goods shall be the value, as declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.