TaxTMI 
TaxTMI 
Sir
Whether EWB is required if consignment value exceed ₹ 50000 but value of individual bill not exceed ₹ 50000.
e.g Item 1 ₹ 15000, Item 2 ₹ 18000 and Item 3 ₹ 25000. Whether transporter required to generate 3 EWB.
Requirement of E way bill
09 May 2020 
7 Replies 
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E-way bill requirement: transporter exemption deferred, generate e-way bills based on invoice value and mandatory categories.
An E-Way Bill is required when the invoice value of taxable goods exceeds the prescribed threshold; the transporter-focused exemption that would allow aggregated conveyance value to avoid e way bill generation has been deferred, so where individual invoices fall below the threshold but aggregate exceeds it, generating separate e way bills for each invoice is the prudent course. Certain goods, such as those for job work and handicrafts, require an e way bill for inter state movement irrespective of value. (AI Summary)
An E-Way Bill is required when the invoice value of taxable goods exceeds the prescribed threshold; the transporter-focused exemption that would allow aggregated conveyance value to avoid e way bill generation has been deferred, so where individual invoices fall below the threshold but aggregate exceeds it, generating separate e way bills for each invoice is the prudent course. Certain goods, such as those for job work and handicrafts, require an e way bill for inter state movement irrespective of value. (AI Summary)