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E-way bill

Anirudh (Student) (299 Points)

02 October 2018

Whether e-way bill is required in case recipient is liable to collect goods from supplier's premises & he can collect goods whenever he wants?

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NITIN SAKPAL (Sr Executive - Indirect Taxation) (145 Points)
Replied 02 October 2018

Sir,

Total invoice value more than Rs.100000/- (per invoice), E-Way bill is required to be mandatorily generated, even if the distance is less than 50kms.
E-way bill is not required to be generated mandatorily if the invoice value is less than Rs 100000/- and the distance between consignor and consignee is less than 50 kms.
In respect of material to be sent for job worker located in another state ( Inter-state movement), E-way bill is required to be generated even if the invoice/delivery challan value is less than Rs.100000/-
Point No 3 is not applicable in respect of intra-state movement of goods to and fro Job worker. However if the consignment value is more than Rs.100000/- and distance is less than 50 kms, E-way bill is required to be generated.
In respect of Imports, either the CHA can generate the e-way bill or recipient also can generate the e-way bill selecting the supply option as Inward Supply.
E-Way bill would not be required to be generated for consignment value upto Rs 1 Lakh for Intra-state movement of goods.

Sakpal Nitin

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 02 October 2018

As per Notification 12 /2018 CT , Eway bill is to be generated if the value of goods being exceeds 50k & the movement is via motorised conveyance.
Hence in your case if recepient is moving goods worth rs 50k via motorised conveyance Eway is mandatory