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E-way bill

Siva Raj (358 Points)

21 December 2018

Dear all, please explain rules and regulations of e-way bill for regular sales and job work(sub contract)

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6 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 21 December 2018

As per Rule 138 : Eway bill is required if value of GOODS is more then 50K & being Transported via Motorised Conveyance.

As per Notification 12/2018 CT : if goods send Interstate by principal to Job worker for Job Work , the Eway is mandatory even if the value of Goods is less then 50K

Siva Raj (358 Points)
Replied 22 December 2018

thank you sir can you explain detail?

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 23 December 2018

Dear
what you want me to explain , its better you refer & read the above rule & notification .
Source : cbec.gov.in

VARUN MAHAJAN ADVOCATE (Proprietor) (339 Points)
Replied 23 December 2018

Rightly said by Mr rajawat whereas any goods carried away by way of motor vehicle exceeding 50, 000 (whereas some states are 1 lac) in that scenario u need a eway bill.

Whereas in job work work is been executed at the site I think there won't be any movement of goods at the time of billing, hence not required

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 24 December 2018

job work done by job worker on principal goods & when principal sends its goods to jobworker & goods value (book value) is more then 50k the eway has to be generate on DC (with in state) & if its interstate the eway is mandatory irrespective of value of goods