TaxTMI 
TaxTMI 
Sir,
Whether E-waybill under GST has to be generated even for over the counter transaction if the value exceeds ₹ 50,000 or only where the transportation of Goods is involved? or only for Inter State transactions?
E-Waybill under GST
03 Jun 2017 
3 Replies 
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Guest 
E-waybill requirement may apply to goods movements above prescribed value, including inter- and intra-state transport; rules are draft.
E-waybill is described as a permit for movement of goods; it is not for routine over-the-counter retail deliveries but is mandatory when goods are transported by vehicle and exceed a specified value threshold, applying to inter-state and intra-state movements and to consignments for job work. The GST E-waybill rules were noted to be in draft form pending finalisation. (AI Summary)
E-waybill is described as a permit for movement of goods; it is not for routine over-the-counter retail deliveries but is mandatory when goods are transported by vehicle and exceed a specified value threshold, applying to inter-state and intra-state movements and to consignments for job work. The GST E-waybill rules were noted to be in draft form pending finalisation. (AI Summary)