Invoice - consolidated or lot-wise

stapler (bus) (282 Points)

20 August 2018  

A supplier is supplying 10 Tons of material valued at Rupees four lakhs to a recipient barely 1 Km away in the same town. The material is moved through a Camel Cart which makes 10 trips of 1 Ton each to deliver the goods to the recipient on the same day. Now my query is how this transaction should be invoiced- Can a single consolidated invoice be issued for 10 Tons, or else a separate invoice trip-wise for 1 Ton each should accompany the cart?

My second query is regarding e-way bill. Suppose a single invoice for Rupees four lakhs is issued in such a case, would an e-way bill be required? Is the threshold of Rupees fifty thousand also applicable to non-motorised vehicles (as in this case)?

Thanks.