gst query eway bill

Eway Bill 178 views 8 replies
if eway bill generate excess amount 50000 but each bill amount 10000 on the basis of 1 tempo within punjab.. can i generate eway bill or not
Replies (8)

The registered person or the transporter, as the case may be, may generate E-way bill voluntarily even if the value of consignment is less than Rs. 50,000/-.

Rule 138(7) of CGST Rules provide that if consignor or consignee have not generated E-way bill and aggregate of consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter has to generate E-way bill in case of inter-state supply based on the documents (invoice, bill of supply, delivery challan, as the case may be). Further, transporter may generate consolidated e-way bill on the basis of multiple separate E-way bill generated. However, the conditions to raise E-way bill in this manner is not applicable on the railway, air and vessel.

Provisions of Rule 138(7) are deffered vide notification 15/ 2018 for the time being
Yes clause 7 of rule 138 is being not being deferred by Notification 15/2018 CT

No need to Generate E-way if in single conveyance aggregate value all different consignment exceeds 50k
In this case, there is no need to generate E-way bill.

I will be grateful if  u send me the notification for the same that in this case no eway bill required in punjab for supply intra state

https://www.cbic.gov.in/htdocs-cbec/gst/Notification-15-2018-central_tax-English.pdf
This is the link
Is it applicable if goods are transported on ur own conveyance with in state as some one has elaborated it as below... The Central Government vide Notification No. 15/2018-Central Tax dated March 23, 2018 has notified April 01, 2018 as the date of implementation of E-way Bill, as prescribed in Rule 138 of Central Goods and Services Tax Rules, 2017 (“CGST Rules”). However, Sub-rule (7) of Rule 138 of CGST Rules, which states the provision pertaining to generation of E-way Bill by transporter, where the aggregate value of consignment of goods carried in a conveyance exceed fifty thousand rupees in case of inter-state movement, has been deferred for the time being.
As a Transporter you are not required to generate e way Bill. As a supplier you are not required to generate e way Bill for an Invoice value below fifty thousand. Pls clarify UNDER which rule you are required to generate e way Bill for Intrastate movement of goods of Invoice value below fifty thousand in own vehicle.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register