E waybill Related

Hi all

Actualy I am working in one ABC company
we are Supplying electronic items in all over India. I have some doubts in E-way bill system

As per GST E waybill rules if the invoice value is Above 50K is we need e waybill.But in my company we are making eway bill if the invoice value is above 50K or Below 50k

weather it is OK (or) not..
Replies (5)

Yes, you may generate EWB voluntarily, even if the value of consignment is less than Rs. 50,000/-.

However, Proviso 3 and 4 to Rule 138(1) of the CGST Rules 2017 mandatorily requires a registered person to generate an EWB irrespective of the value of consignment where:

  • the goods are to be sent by the principal located in one State or Union Territory to a job worker in other State or Union Territory.
  • handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 of the CGST Act.
Hi

I need one more clarification on E waybill

If we are supplying material one customer

as per customer PO requist.

we have raised 2 invoices with 2 different PO's the invoice value are like 32,915 & 22,656 both invoice value is 55,570.92/-

In this situation how can I make E waybill?

EWB is to be generated invoice wise.

Multiple invoices cannot be clubbed into one EWB.

Though, after generating separate EWBs, you can generate a consolidated EWB, if goods are being transported in the same vehicle, for ease of driver/transporter, but it is not mandatory. Only discretionary.

hi experts

if customer collect the material by hand carry

how can I update Part-B in E-way bill(without any transport & without any vehicle ) in this case

Rule 138(14) of the CGST Act 2017 provides EWB is required to be generated for every movement of goods, except when such goods are transported by a non-motorized vehicle.

Since, there is no involvement of vehicle in the said movement of goods. Hence, EWB is not required.

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