E-way bill on individual bill basis or on aggregate value of goods basis?

If a single party bill is above 50000 than only eway bill is mandatory.

EWB threshold is determined invoice/consignment wise.

EWB is not applicable in the case mentioned by you.

Note: Rule 138 (7) of the CGST Rules provide that if consignor or consignee, in case of inter-State supply have not generated the EWB and aggregate of consignment value of goods carried in the conveyance is more than Rs. 50,000/-, the transporter has to generate EWB. But this rule is yet to be notified.

In my case the dealer is sending the goods to both of the intrastate customers in his own motor vehicle.

No transporter involved.

Will this change your opinion?

In this case E-way Bill not required.

As per Notification 15/2017 CT , You are not required to generate E-way in this case

As per Notification 15/2017 the clause 7 is notified till date , the clause 7 states that if in one conveyance the different consignment value not exceeds 50K & consolidated of all the consignment value exceeds 50k the Eway is mandatory , can prepare a one consolidated e-way bill all the consignment. But as Till date it is not being Notified , so No e-way is required. @ CA Raghav Even though dealer is sending goods in his own vehicle , if the consignment value is exceeding 50k , e-way needs to be generated. Rule 138, : E-way needs to be generated if value of consignment is 50 k & being TRANSPORTED/MOVE BY MOTORISE CONVEYANCE e-way is mandatory

@ Pankaj Rawat sir I'm clear about the case where any single bill is exceeding Rs.50000 then e-way bill is needed.

But I'm still confused regarding the situation where all bills are less than Rs.50000 but aggregate value of all bills in vehicle is greater than Rs.50000. I have the same view as you given. But some other professionals have advised me to issue e-way bill in this situations also.