03 July 2024
E way bill not required as value of consignment is less than 1 lac as per Maharashtra rules. According to the Eway bill 138, notification – 12/2018, date 07-03-2018, defines supply under GST preface 3 situations:
Interstate supply – If in case the supply is interstate and the value of the goods is more than 50,000 then GST E Way Bill is mandatory to generate. Supply for further transportation – If in case the supply is intrastate and for further transportation and the transportation office is shorter than 50km then the GST E Way Bill is mandatory to be filled only Part A of the bill. Supply to consignee – If intrastate supply is going directly to the consignee if the value of the consignment exceeds Rs. 50,000 while the distance is even within 1 km and transported through the motorized vehicle, it is mandatory to generate GST E Way Bill.
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