LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

way bill necessary or not ?

ANJANI KUMAR (INTER+CPT) (115 Points)

19 March 2019

Person is registered under composition scheme.

Person is supplying goods to different customers in one transit with multiple invoices....

Is it necessary to give waybill?

Reply
Follow
Share

5 Replies

pritesh (CA Final student) (7101 Points)
Replied 19 March 2019

Invoice value is more than 1lakh? Because he cannot sell outside the state.. assuming every state has e way bill limit 1 lakh

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 21 March 2019

E-way bill is mandatory only for those Invoices whose Value exceeds 50 k

Note : you cannot supply INTERSTATE

(The reply stated in term of Notification 12/2018 CT & 15/2018 CT )

ANJANI KUMAR (INTER+CPT) (115 Points)
Replied 21 March 2019

Person is supplying goods with in the city.....

multiple invoices with single transit to unregistered persons...

eg.
Mr. A registered composition person supplying goods within the city .

He is supplying goods to different customers ( unregistered) i.e. to wholesalers in one consignment. .

Value is above 50,000 but each value to each customer is minor amount.......

Is it mandatory to give waybill?

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 21 March 2019

What is mentioned is Line Sales, and a separate "sub-type" is available on E-way bill portal.

Attached EWB publication by ICAI - Which is very in-depth and covers many practical cases.

Attached File : 2657669 20190321123823 e publication on e way bill under gst 11 2 19.pdf downloaded: 77 times

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 21 March 2019

No need to make E-way bill if total value of consignment in one conveyance exceeds 50k but individual invoices value is less then 50k in that conveyance .

Kindly Refer Notification 15/2018 CT ,read with Notification 12/2018 CT