Subscribe to CCI PRO and support your CAclubindia community. Click Here!

Single Invoice for Sand and Jally above 1 Lakh Eway Bill Mandatory or Not

Libissa (Accountant) (331 Points)

05 June 2025

I am doing sand and jally sale business i have send material sales in various date in one month to parties but i have generated a single invoice for that whole month sale in particualre date at the end of every month that comes above 2 lakh for that i want to generate eway bill or not or i want to create sale invoice on actual date itself is there any exemption in Eway Bills for HSN 2505 and 2517

Reply
Follow
Share

1 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (8036 Points)
Replied 05 June 2025

Under the GST rules in India, an E-Way Bill is required when transporting goods valued above ₹50,000 in a single invoice.

Since your monthly invoice exceeds ₹2 lakh, an E-Way Bill would generally be required.

However, there are certain exemptions where an E-Way Bill is not required, such as: If goods are transported within 20 km for weighment purposes.

If the mode of transport is a non-motor vehicle. If goods fall under specific exempted categories. Regarding HSN 2505 (Natural Sands) and HSN 2517 (Pebbles, Gravel, Crushed Stone), there is no explicit exemption mentioned in the sources I found.

You may need to generate an E-Way Bill unless your transaction qualifies under one of the exempted scenarios1.

To ensure compliance, it is advisable to issue invoices on actual sale dates rather than consolidating them at the end of the month. You may also consult refer to the official GST portal for the latest updates.