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Requirement of E way bill

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..... Requirement of E way bill
Query (Issue) Started By: - KARAN VERMA Dated:- 9-5-2020 Last Reply Date:- 10-5-2020 Goods and Services Tax - GST
Got 7 Replies
GST
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 .....

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..... to generate 3 EWB. Reply By YAGAY andSUN: The Reply: 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). Reply By KARAN VERMA: The Reply: Thanks. Whether this exemption is for both intrastate or interstat .....

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..... e supply of goods. Reply By Ganeshan Kalyani: The Reply: 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. Reply By YAGAY andSUN: The Reply: Since individual bill has not crossed the threshold limit of ₹ 50000/-, therefore, in our view there is not .....

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..... need to issue any E-Way Bill as Rule 138(7) had been deferred. This exemtpion is valid interstate as well as intrastate. Reply By KARAN VERMA: The Reply: Kindly provide notification number for deferment of rule 138(7). Reply By YAGAY andSUN: The Reply: The Central Government vide Notification No. 15/2018-Central Tax dated March 23, 2018 has notified April 01, 2018 as the date of implementatio .....

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..... n 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 t .....

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..... ime being. Notification No. 15/2018-Central Tax dated March 23, 2018 Reply By KASTURI SETHI: The Reply: 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
Discussion Forum .....

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