E way bill in retail sale of mobile phones to end use

Eway bill is not required if the goods are being transported by a non- motorised conveyance. So, if you hand over the phone to the end customer at your premises, eway bill is not required to be generated.

Thnx for the reply. One more doubt is 50000 limit is tax included or excluded?

Invoice value would include taxes too.

Ok ty

Condition to generate Eway in term of Section 138 of CGST Act is when the consignment value get exceeded 50k & being transported via motorised conveyance.
Hence even if it's being handed over your counter you are required to issue E- Invoice , when the customer having & carrying the same with his personal vehicle. Can refer Section 10(1)(a) movement of goods can be caused by the supplier or recepient.so in this case the movement is caused by Recepient (Customer) .

An E-Way bill is required as the movement is caused by the recipient. As per the FAQs released by CBIC, an e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself.

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