TAX ADVISOR & CONSULTANT AT G.S.T SUVIDH
1372 Points
Joined June 2012
As per C.G.S.T Rule no.138, E-way bill is mandatory in cases where consignment value exceeds Rs.50000. And Explanation 2 to the above rule clearly provided that - For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
Hence, consignment value is Value of supply as defined u/s.15 with respect to goods which are in transit and disclosed in Delivery challan. In your case as each challan value less than 50,000, way bill not required.