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Requirement of E way bill, Goods and Services Tax - GST

Issue Id: - 116283
Dated: 9-5-2020
By:- KARAN VERMA
Requirement of E way bill

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Sir

Whether EWB is required if consignment value exceed ₹ 50000 but value of individual bill not exceed ₹ 50000.

e.g Item 1 ₹ 15000, Item 2 ₹ 18000 and Item 3 ₹ 25000. Whether transporter required to generate 3 EWB.

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Showing Replies 1 to 7 of 7 Records

1 Dated: 9-5-2020
By:- YAGAY andSUN

Rule 138(7)-– Generation of e way bill is not required If the transporter is carrying goods of more than ₹ 50000/- in a single conveyance and individual consignment is less than ₹ 50000/- (This Rule has been deferred temporarily).


2 Dated: 9-5-2020
By:- KARAN VERMA

Thanks.

Whether this exemption is for both intrastate or interstate supply of goods.


3 Dated: 9-5-2020
By:- Ganeshan Kalyani

E-Way Bill is required for the invoice value exceeding ₹ 50,000/-. It is required if the goods transported is taxable under GST. It is advisable to generate 3 e-way bills in your case.


4 Dated: 10-5-2020
By:- YAGAY andSUN

Since individual bill has not crossed the threshold limit of ₹ 50000/-, therefore, in our view there is not need to issue any E-Way Bill as Rule 138(7) had been deferred. This exemtpion is valid interstate as well as intrastate.


5 Dated: 10-5-2020
By:- KARAN VERMA

Kindly provide notification number for deferment of rule 138(7).


6 Dated: 10-5-2020
By:- YAGAY andSUN

The Central Government vide Notification No. 15/2018-Central Tax dated March 23, 2018 has notified April 01, 2018 as the date of implementation of E-way Bill, as prescribed in Rule 138 of Central Goods and Services Tax Rules, 2017 (“CGST Rules”).

However, Sub-rule (7) of Rule 138 of CGST Rules, which states the provision pertaining to generation of E-way Bill by transporter, where the aggregate value of consignment of goods carried in a conveyance exceed fifty thousand rupees in case of inter-state movement, has been deferred for the time being.

Notification No. 15/2018-Central Tax dated March 23, 2018


7 Dated: 10-5-2020
By:- KASTURI SETHI

In agreement with all the replies of M/s.Yagay And Sun, Sir, further as per Rule 138(1) of CGST Rules, for inter-State supply E-way bill is mandatory for the following goods irrespective of their value of consignment :-

(i) Goods meant for job work

(ii) Handicraft Goods


1

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