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way bill by passing

chandra (director) (62 Points)

08 June 2018

'A' sends material worth Rs.80,000 to 'B' in one truck. BUT WITH TWO BILLS OF 40,000 EACH.
Is waybill required, yes or no. And why ?

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128111 Points)
Replied 08 June 2018

Yes... E-Way Bill required 😊😊😊😊😊

Vinod Babu (24196 Points)
Replied 08 June 2018

If Invoice Value* exceeds Rs. 50,000 OR

If a vehicle carries goods against multiple Invoices, then where the aggregate Invoice value* exceed Rs. 50,000 and move by Motorised conveyance.
So, if either of above points is satisfied, the user should generate e-Way Bill.

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Pankaj Rawat (GST Practitioner) (55062 Points)
Replied 08 June 2018

If You are sending goods by Raising 2 Bills to Single party ,..say each of 40k, you R not required to generate E-way bill but,... As it is being Transported in One conveyance ,the department can ask that to avoiding to generate E-way , you have split the bills in two .so it's better to not get into such litigation , make the e-way for the same or transport in different conveyance

Vinod ji ,..As per Notification 15/2018 , No need to generate E-way in case where every single bill in one conveyance is below 50k, & Aggregate of all such bills exceeds to 50k

Vinod Babu (24196 Points)
Replied 08 June 2018

I agree with Pankaj sir view. But in query, two bills raised for a single dealer splitting into two to avoid E-way bill. This is not correct. Gst official when Inspected will put penalty U/S 129(1)