Invoice - consolidated or lot-wise

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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.

Replies (1)

1. Issue a consolidated tax invoice.

2. EWB is not required, as non-motorized vehicle is used, even though the consignment value is exceeding 50K.

Please note that CGST Rule 138(14), which contains the exemption, begins with non-obstante clause, "...Notwithstanding anything contained in this rule...".

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