E waybill
Henry Vakharwala (155 Points)
01 May 2018it means taxable value or invoice value...?
Henry Vakharwala (155 Points)
01 May 2018
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 01 May 2018
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
Thus the taxable amount declared in the invoice + tax is your consignment value