E Way Bill requirement, Goods and Services Tax - GST

[Murari Agrawal]

In West Bengal, we are not required to issue e way bill for invoice value below Rs. one lakh. We have to send 4 consignments to different buyers - all the invoice values are less than Rs. one lakh. All the 4 consignments are to be sent in a single vehicle up to the transporter's godown, from where the goods will be carried to designated destinations by the transporter.

My query is we may not generate e way bills for movement to the individual buyer, but whether we are required to generate e way bill for movement up to the transporter's godown as the combined value of 4 invoices exceed Rs. one lakh.

Posts / Replies

[GUNASEKARAN K]

An e-way bill has to be prepared for every consignment where the value of the consignment exceeds Rs. 1,00,000/. 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 Rs. 1,00,000/-. This does not however preclude the consignor/consignee/transporter to generate e-way bills even for individual consignments whose value is less than Rs. 1,00,000/- per consignment. For multiple consignments (with E-way bill generated individually) being carried in the same vehicle, the transporter may prepare a consolidated e-way bill by indicating serial number of each e-way bill, on the common portal prior to commencement of transport of goods."

[Ganeshan Kalyani]

If the customers are the same and each invoice is below the threshold limit and all the consignments are in one vehicle then e way bill is required. But if the customers are different and the value is below threshold limit then e way bill is not required.

[Padmanathan Kollengode]

In case of E-way Bill, follow the Golden rule - "When in doubt, generate E-way Bill".

Anyways, in this specific case since the combined value of consignment is in excess of Rs.1 lakhs. Hence, liable for e-way bill.

[Shilpi Jain]

The problem with e-way bill is that the officers on the road insists without looking at the provisions and in order to avoid hassles suggested to issue the e way bill.

There have been various instances where goods have been stopped due to value of goods in entire vehicle exceeds the statutory limit eventhough individual invoices doe not exceed such limit.

[ajay chharia]

If you have not followed the golden rule, you can also refer Rule 138(7) which is yet to be notified.

Regards

Ajay Chharia