Ewb < 50000

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Dear Friends

Mr. X of Punjab (registered in Punjab) goes to Delhi and buys goods from various parties.

Value of goods bought from various paries is less than Rs. 50000 for each party.

The total value of goods bought from all parties exceeds Rs. 2 lakh.

Can mr X bring all the goods in his car back to Punjab without any EWB as value of each invoice is less than Rs. 50000?

Regards

shivani

Replies (7)
Eway bill required. As you are carrying goods from motor vehicle exceeding Rs. 50,000
Eway bill has to generated by seller on their outward supplies if invoice amount exceeds 1 lakh(in Delhi), eway bill required. In your case individual seller has less 50 k, so no eway bill required.
In this case he himself is the transporter of the goods so he will not make E-way bill as the individual value of each good is not more than 50000..
But,he will be required to make a consolidated E-way bill as to carry while the movement of goods exceeding the value of Rs.50000..
As Per Notification 15 /2018 CT , dt. 23/03/18

Central Government hereby appoints the 1st day
of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)],
(iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax

The Clause 7 in notifications 12/2018 IS NOT APPLICABLE

Hence if the value consignment from various parties does not exceeds 50k & the Aggreagte of all exceeds 50k in one conveyance THE EWAY BILL IS NOT REQUIRED

Note :kindly read above notification with notification 12/2018 CT
@ Pankaj Sir thank you for correcting, sorry for the wrong 😐
Good explanation Rawat sir with notification reference.
good and nice clarification like it


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