Regarding e way bill

Eway Bill 179 views 3 replies
in case if aggregate consignment value is 50000 in interstate supply in single conveyance, eway bill is necessary or not.
Replies (3)

If you are making 5 invoices on same customer and sending it under single consignment number then it will treated as one consignment. Thus, if the sum of all 5 invoices is more then 50000, you need to generate e way bill for all such invoices.

Taxpayers are required to generate e way bills only if below conditions are met.

  1. E way bill generation is mandatory from 01st April 2018.
  2. One must register on E way bill portal to generate e way bill > https://ewaybillgst.gov.in
  3. E way bill is required to be generated only when consignment value is more or equal to Rs. 50,000/-.
    This amount is the total invoice amount inclusive of the Tax amount.
  4. No need to generate e way bill for exempted goods.  Click to know here
  5. No e waybill is required to be generated if the value of the consignment is less then Rs. 50,000/-
  6. No e waybill is required to be generated even if the total value of such consignments is more then Rs. 50,000/- in a single conveyance(one vehicle).  For eg. You have raised 5 invoices of Rs. 20,000/- each.  Therefore your total value of all consignment will become Rs. 100,000/-.  Now if you ship all these 5 consignments in one vehicle, then there is no need to generate e waybill.
  7. In case the movement of goods is done for job work, then the principal supplier or registered job worker has to generate e waybill.
  8. The supplier can authorize the transporter, courier agency or e-commerce operator to fill Par A of e way bill on his behalf.
  9. If the business of the place of supplier and place of business of transporter is less then 50km then part B of the e way bill is not necessary to fill up.
  10. The validity of e way bill is one day, up to 100km.  For every 100km, it is an additional one day.
Plz clarify rule 138(7)
Irrespective of value eway bill is mandatory for interstate supplies


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