31 December 2018
As per Rule 138(1)(iii) - A registered person cause movement of goods due to inward supply from UNREGISTERED person , its mandatory for him to generate e way bill . Further , Rule 138(3) says - where movement is caused by an UNREGISTERED person , he may at his option generate e way bill . It means , either supplier or recipient is . registered - e way generation is mandatory ( will be generated by the registered supplier/recipient ) It is to be generated even in same state . . Limit to generate e way bill is Rs 50000/-
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