E-way bill requirement on supply of software

Hi Good Morning,

 

We are selling software to other party. Please confirm whether there will be need of issue e-way bill while issuing invoice to the party as there is no movement of goods but only sharing licence key for this software. Invoice value is more than Rs.50000/-. Supply of software is with SAC Code.

 

Please advise.

Replies (11)
Licence key means any format of Goods...?

licence key means only software code.

There is no movement of goods.

No e-way is required on Services
If no movement of Goods then No need E-Way Bill...

sir,

It is actually movement of goods (Software) but not in physical form.

Yes... So, Only I ask above question...!

2nd Case

When we are supplying software having value of more than Rs 50000/- along with hardware key (dongle) whose value is 2000/-.

In that case, Eway bill will be required or not ?

See the rule 138 says if value exceeds 50k, Move via motorized conveyance E-way is Mandatory. But.. in your case as the movement is not via Motorized conveyance , so No e-way bill is required
As there is no movement of goods, eway is not required. As software is not transported by physcial movement.

Hi,

We are selling software to other party. Please confirm whether there will be need of issue e-way bill while issuing invoice to the party as software license is in the form of CD and value is above Rs.50K.

 

 E-way Bill Requirements As per the GST regulations, e-way bills are required for the movement of goods, not for the supply of services or intangible goods like software.

Software Sales Exempt from E-way Bills Since you are selling software and only sharing a license key, there is no physical movement of goods.

Therefore, you are not required to issue an e-way bill, even if the invoice value exceeds Rs. 50,000.

SAC Code for Software Supply You are correct that the supply of software is classified under a specific SAC (Service Accounting Code).

 Ensure you use the correct SAC code on your invoice. Invoice and GST Compliance While e-way bills are not required, you must still:

1. _Issue a GST-compliant invoice_: Include all required details, such as the SAC code, GSTIN, and invoice value.

2. _Pay GST on the invoice value_: Pay GST on the invoice value, as per the applicable GST rate for software supplies.

 3. _File GST returns_: File your GST returns, including the details of the software supply.

Additional Tips 1. _Verify GST regulations_: Verify the GST regulations and guidelines for software supplies to ensure 

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