Master in Accounts & high court Advocate
9610 Points
Posted on 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.