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gst query eway bill

09 June 2018

if eway bill generate excess amount 50000 but each bill amount 10000 on the basis of 1 tempo within punjab.. can i generate eway bill or not

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8 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 09 June 2018

The registered person or the transporter, as the case may be, may generate E-way bill voluntarily even if the value of consignment is less than Rs. 50,000/-.

Rule 138(7) of CGST Rules provide that if consignor or consignee have not generated E-way bill and aggregate of consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter has to generate E-way bill in case of inter-state supply based on the documents (invoice, bill of supply, delivery challan, as the case may be). Further, transporter may generate consolidated e-way bill on the basis of multiple separate E-way bill generated. However, the conditions to raise E-way bill in this manner is not applicable on the railway, air and vessel.

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Raman Khullar (30 Points)
Replied 09 June 2018

Provisions of Rule 138(7) are deffered vide notification 15/ 2018 for the time being

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 09 June 2018

Yes clause 7 of rule 138 is being not being deferred by Notification 15/2018 CT

No need to Generate E-way if in single conveyance aggregate value all different consignment exceeds 50k

Vinod Babu (24191 Points)
Replied 10 June 2018

In this case, there is no need to generate E-way bill.

Tushar Tulsian (124 Points)
Replied 10 June 2018

I will be grateful if u send me the notification for the same that in this case no eway bill required in punjab for supply intra state

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Raman Khullar (30 Points)
Replied 10 June 2018

https://www.cbic.gov.in/htdocs-cbec/gst/Notification-15-2018-central_tax-English.pdf
This is the link

Tushar Tulsian (124 Points)
Replied 11 June 2018

Is it applicable if goods are transported on ur own conveyance with in state as some one has elaborated it as below... The Central Government vide Notification No. 15/2018-Central Tax dated March 23, 2018 has notified April 01, 2018 as the date of implementation of E-way Bill, as prescribed in Rule 138 of Central Goods and Services Tax Rules, 2017 (“CGST Rules”). However, Sub-rule (7) of Rule 138 of CGST Rules, which states the provision pertaining to generation of E-way Bill by transporter, where the aggregate value of consignment of goods carried in a conveyance exceed fifty thousand rupees in case of inter-state movement, has been deferred for the time being.

Raman Khullar (30 Points)
Replied 12 June 2018

As a Transporter you are not required to generate e way Bill. As a supplier you are not required to generate e way Bill for an Invoice value below fifty thousand. Pls clarify UNDER which rule you are required to generate e way Bill for Intrastate movement of goods of Invoice value below fifty thousand in own vehicle.