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Regarding e way bill

06 February 2020

in case if aggregate consignment value is 50000 in interstate supply in single conveyance, eway bill is necessary or not.

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3 Replies

jayendra Gaonkar (Asst. Manager) (216 Points)
Replied 06 February 2020

If you are making 5 invoices on same customer and sending it under single consignment number then it will treated as one consignment. Thus, if the sum of all 5 invoices is more then 50000, you need to generate e way bill for all such invoices.

Taxpayers are required to generate e way bills only if below conditions are met.

E way bill generation is mandatory from 01st April 2018.
One must register on E way bill portal to generate e way bill > https://ewaybillgst.gov.in
E way bill is required to be generated only when consignment value is more or equal to Rs. 50,000/-.
This amount is the total invoice amount inclusive of the Tax amount.
No need to generate e way bill for exempted goods. Click to know here
No e waybill is required to be generated if the value of the consignment is less then Rs. 50,000/-
No e waybill is required to be generated even if the total value of such consignments is more then Rs. 50,000/- in a single conveyance(one vehicle). For eg. You have raised 5 invoices of Rs. 20,000/- each. Therefore your total value of all consignment will become Rs. 100,000/-. Now if you ship all these 5 consignments in one vehicle, then there is no need to generate e waybill.
In case the movement of goods is done for job work, then the principal supplier or registered job worker has to generate e waybill.
The supplier can authorize the transporter, courier agency or e-commerce operator to fill Par A of e way bill on his behalf.
If the business of the place of supplier and place of business of transporter is less then 50km then part B of the e way bill is not necessary to fill up.
The validity of e way bill is one day, up to 100km. For every 100km, it is an additional one day.