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GST RELATING QUERY

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Ajnas

Student

570 Points Posted on 25 July 2021

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.

Vishal Garg

23 Points Posted on 25 July 2021

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

CA Altamush Zafar

GST Consultant

10402 Points Posted on 25 July 2021

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

Shivam RC

Student

7666 Points Posted on 25 July 2021

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.

Deepak Kumar

453 Points Posted on 26 July 2021

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