Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 09 July 2018
yomesh
(student)
(26 Points)
Replied 10 July 2018
Shivam Chomal
(498 Points)
Replied 10 July 2018
Yes,you are correct. For inter-state movement of goods in relation to job-work, there is mandatory requirement to generate e-waybill. However, in case of intra-state supplies in relation to jobwork e-way bill needs to be generated only when the consignment value exceeds the threshold limit of Rs 50,000/-.(or whatever limit the respective states have now prescribed like in west bengal it is Rs. 1,00,000/-)
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 10 July 2018
I am saying from the point of view of West Bengal GST law---
2nd proviso to rule 138 of the WBGST, 2017 says-
"Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment:"
From the above paragraph it is clear that E-way bill is mandatory irrespective of the value only if the below mentioned both the conditions are satisfied:-
1) Goods are sent by principal to job worker and
2) There is an inter-state movement of the goods.
Further as per clause d to sub rule 14 of rule 138 and Notification No. 13/2018–C.T./GST:-
E-way bill is mandatory for intra-state movement only when the consignment value exceeds Rs. 1,00,000/-.
Conclusion- It can be concluded from the above that in your case(intra-state movement form principal to job worker as well as job-worker to principal) e-way bill is mandatory only when the consignment value is more than Rs. 1,00,000/-.
CAclubindia
