Threshold limit - Mandatory generation of E-way bill - GST Ready Reckoner - GST

Mandatory generation of E-way bill - Threshold limit When consignment value more than 50,000/- , where a single consignment exceeding 50,000/- is loaded in more than one vehicle provision of e-way bill are applicable. Where multiple consignments of varying values (per consignment) are carried in a single vehicle , e-way bill needs to be mandatorily generated only for those consignments whose value exceeds 50,000/-. For multiple consignments being carried in the same vehicle, the transporter to prepare a consolidated e-way bill by indicating serial number of each e-way bill, on the common prior to commencement of transport of goods. Mandatory generation of e-way bill irrespective of consignment value below 50,000/- Job work:- Where goods are sent by principal, located in one state, to job work located in any other state (inter-state movement), the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of consignment. Handicraft Goods:- Where handicraft good are transported from on state to another state to another person who has been exempted from the requirement of obtaining registration u/s 24(i) and (ii) , the e-way bill shall be generated by the said person, irrespective of the value of the consignment. Handicraft goods which are exempted from registration but entitled to E way bill are provided in Notification No. 56 / 2018 Central Tax dated 23.10.2018. An unregistered person required to generate e-way bill in Form GST EWB-01 in terms of the fourth proviso to rule 138(1) or an unregistered person opting to generate e-way bill in Form GST EWB-01, on the common portal, shall submit the details electronically on the common portal in Form GST ENR-03 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person. [ Fourth proviso to rule 138(3) Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 (effective date to be notified)] Value of Consignment The value of consignment value of goods shall be the value, determined in accordance with the provisions of section 15 , declared in the invoice, bill of supply or delivery challan as the case may be , issued in respect of the said consignment, It shall include the following amount, if any, stated in the document - the IGST, CGST, SGST or UTGST , cess charged it shall exclude the following amount , if any- the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.