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bill exemption on eway

Ajay Bhardwaj (3 Points)

05 March 2018

bill amount under eway exempted for 50000 it is included with tax or without tax

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10 Replies

Aashish Sachdeva (839 Points)
Replied 05 March 2018

As per my opinion, GST is included.

This is my personal opinion, if anybody have different views then views are welcome. thanks. Disclaimer: it is not Professional Advice.

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Pankaj Goswami (CA-FINAL) (422 Points)
Replied 05 March 2018

without GST

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 05 March 2018

50000/- bill amount , including gst, freight ,insurance, others

if gross amount reach to 50000/- eway is compulsory

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Mondira Saha (GST) (3925 Points)
Replied 05 March 2018

mention goods value more than 50000 not added tax or other expenses ...

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 05 March 2018

Rule 138 says consignment value exceeds 50000/- , not goods value

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Mondira Saha (GST) (3925 Points)
Replied 05 March 2018

notification under rule 138 of Goods and Services Tax Rules, 2017 mandating to carry e-way bill for transportation of goods of consignment of value more than rupees fifty thousand. Hence e-way bill generated from the common portal is required to be carried.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 06 March 2018

fine but if one generate bill from common portal it includes gst therein , so can't generate eway bill without gst tax

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 06 March 2018

@ Mondira ji

The term "Consignment Value", as provided under Notification No. 3/2018 means value
determined as per section 15 of the CGST Act as mentioned on the invoice, bill of supply or
delivery challan as the case may be including the applicable tax thereon. Hence, the
consignment value is total value as mentioned in the document including tax.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 06 March 2018

Now what plz read what the section 15 Cgst says:

15. Value of taxable supply.

[1] The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.

[2] The value of supply shall include---

[a] any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax [Compensation to States] Act, if charged separately by the supplier;

[b] any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;

[c] incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;