CA Student
15927 Points
Joined May 2011
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.