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E waY bill
if supply to govt office (urd) more than 1 Lac e way bill is mandatory or not
Replies (3)
Yes... E-way bill is required. Also check out the limit of value of your state's e-way bill.
Agree with Raja sir. Also, if they are exempted goods, then EWB not mandatory. Verify Rule 138(14) for such cases.
Generation of E-Way Bill becomes mandatory when your "Consignment Value" exceeds Rs. 50,000.
However, Rule 138(14) of the CGST Rules 2017 specifies certain Transport of Goods for which no E-Way Bill is required. Some of the "examples" are :
(a). The goods being transported are specified in Annexure ( such as jewellery, coral, pearls, personal and household goods, Kerosene Oil sold under PDS, currency etc ).
(b). The goods are being transported by a "Non-Motorised Conveyance".
(c). The goods are being transported from port, airport, air cargo complex and land customs station to an Inland Container Depot ( ICD ) or Container Freight Station ( CFS ) for clearance by customs.
(d). Alcoholic liquor for human consumption, Petroleum Crude, High Speed Diesel, Motor Spirit ( Petrol ), Aviation Turbine Fuel ( ATF ) and Natural Gas.
(e). Any movement of goods caused by defence formation under Ministry of Defence as a Consignor or Consignee.
(f). Where the consignor of goods is the Central Government, Government of any State or a Local Authority for transport of goods by "RAIL".
(g). Where Empty Cargo Containers are being transported.
(h). Where the goods being transported are TRANSIT CARGO from or to Nepal or Bhutan.
However, Rule 138(14) of the CGST Rules 2017 specifies certain Transport of Goods for which no E-Way Bill is required. Some of the "examples" are :
(a). The goods being transported are specified in Annexure ( such as jewellery, coral, pearls, personal and household goods, Kerosene Oil sold under PDS, currency etc ).
(b). The goods are being transported by a "Non-Motorised Conveyance".
(c). The goods are being transported from port, airport, air cargo complex and land customs station to an Inland Container Depot ( ICD ) or Container Freight Station ( CFS ) for clearance by customs.
(d). Alcoholic liquor for human consumption, Petroleum Crude, High Speed Diesel, Motor Spirit ( Petrol ), Aviation Turbine Fuel ( ATF ) and Natural Gas.
(e). Any movement of goods caused by defence formation under Ministry of Defence as a Consignor or Consignee.
(f). Where the consignor of goods is the Central Government, Government of any State or a Local Authority for transport of goods by "RAIL".
(g). Where Empty Cargo Containers are being transported.
(h). Where the goods being transported are TRANSIT CARGO from or to Nepal or Bhutan.
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