E-way bill

Sir,

1. Total invoice value more than Rs.100000/- (per invoice), E-Way bill is required to be mandatorily generated, even if the distance is less than 50kms.
2. E-way bill is not required to be generated mandatorily if the invoice value is less than Rs 100000/- and the distance between consignor and consignee is less than 50 kms.
3. In respect of material  to be sent for job worker located in  another state ( Inter-state movement), E-way bill is required to be generated even if the invoice/delivery challan value is less than Rs.100000/-
4. Point No 3 is not applicable in respect of intra-state movement of goods to and fro Job worker. However if the consignment value is more than Rs.100000/- and distance is less than 50 kms, E-way bill is required to be generated.
5. In respect of Imports, either the CHA can generate the e-way bill or recipient also can generate the e-way bill selecting the supply option as Inward Supply.
6. E-Way bill would not be required to be generated for consignment value upto Rs 1 Lakh for Intra-state movement of goods.

Sakpal Nitin