GST RELATING QUERY

E way bill is not mandatory below Invoice value Rs.50000, then movement of goods below Rs.50000, invoice, delivery challan and bill if supply is mandatory for movement of goods below Rs.50000 in the hand of transporter?
Replies (5)
Quick Summary
This discussion clarifies GST rules regarding E-way bills for goods valued under £50,000. While E-way bills aren't mandatory below this threshold for inter-state supply, other documents like invoices, delivery challans, or bills of supply are still required depending on whether the movement constitutes a supply. The transporter must carry these documents. The query also touches upon whether handcrafting services are exempt from GST and asks for relevant legal judgments.

U can skip Eway bill if total invoice value is less than 50 k

Invoice is necessary if movement of goods constitutes supply.

Bill of Supply required when it is exempt or under composition

delivery challan required if the movement doesn't constitutes supply.

and yes the transporter should have them even in case where e-way bill not required

Generating E-Way Bill is mandatory is incase of Inter State Supply if your "CONSIGNMENT VALUE" exceeds Rs. 50,000 as per Section 68 of the CGST Act 2017 read with Rule 138 of the CGST Rules 2017.

If your consignment value is less than Rs. 50,000, then you are not required to generate e-way bill. You can transport the goods via TAX INVOICE incase of Taxable Supply or BILL OF SUPPLY incase of Exempt Supply.
Yes invoice or delivery challan is mandatory for movement of Goods. it Depend on you for example 1) you have supply the goods below in 50000 this case invoice is mandatory for movement goods.Example 2 ) suppose you are transfer of goods for jobwork this case Delivery challan is mandatory for movement of goods.
and i also Aggre with Altamush Zafar ji
I want a suggestion, hand crafting sevice,
is it exempt from GST act ?
and code in GST, any judgement of high court, supreme court

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details