E WAY BILL.

[HIMANSHU SHRIMALI]

1. is E Way Bill required to be generate

if i issue 4 invoice of ₹ 20000/-each (80,000)to same receipeant, same tranporter.?

2. Whether provision of Rajasthan E Way Bill (intra - state i.e. movement of goods with in Rajasthan) is same as of CGST ?

I tried a lot to get amended E Way Bill provision of Rajasthan GST but failed.

1. is E Way Bill required to be generate by the supplier or recipient :

if i issue 4 invoice of ₹ 20000/-each (80,000) to same recipient, same transporter?

2. Whether provision of Rajasthan E Way Bill (intra - state i.e. movement of goods with in Rajasthan) is same as of CGST ?

I tried a lot to get amended E Way Bill provision of Rajasthan GST but failed.

[Ganeshan Kalyani]

E-way bill is required to be generated for each consignment of value of ₹ 50,000/- or more. Each consignment may be said as each tax invoice.

[PAWAN KUMAR]

Dear Sir,

As per my view, this provision has been deferred. If one truck having four invoices of ₹ 20000/- each, the aggregate of all four invoices will come to ₹ 80000/-, as per provision, no eway bill is required to generate. however it is up to you. You can even generate the eway bill if invoice value is less.

[SHARAD ANADA]

In case if inter state movement of goods and conveyance carries goods more than 50K then transporter is required to generate e way bill if supplies or recepient has not gererated e way bill. Please refer Rule 138(7) of CGST Rule 2017. The same is reproduced here under for your ready reference

7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02on the common portal prior to the movement of goods:

Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency.

[HIMANSHU SHRIMALI]

DEAR SIR or MADAM ,

that means this is loop wholes presently,

because : in such kind of situation , supplier will not generate EWB and further as per legal wording of rule 138, it is also not mandatory for the transporter to generate EWB.

[shreenath consultancy]

To,

Dear Himanshu Shrimali,

In view of the above of your question no. 1 my opinion is that you can generate invoice of different date..as per GST Law you need to generate e-way bill if your consignment value is more than 50,000/ rs. ....so you need not to generate e-way bill.

Thank you.

AI Summary

E-way bill requirement: consignment value threshold triggers generation and transporter obligation when consignor or consignee fails to generate. E-way bill generation is required when a consignment meets the statutory value threshold; each tax invoice is often treated as a separate consignment, but aggregation of multiple invoices in a single conveyance can make the transporter liable to generate the e-way bill where consignor or consignee has not done so. For inter-state movement the transporter may generate a consolidated e-way bill based on invoice, bill of supply or delivery challan when aggregate consignment value in the conveyance exceeds the threshold.