E Way Bill requirement

[Murari Agrawal]

In West Bengal, we are not required to issue e way bill for invoice value below Rs. one lakh. We have to send 4 consignments to different buyers - all the invoice values are less than Rs. one lakh. All the 4 consignments are to be sent in a single vehicle up to the transporter's godown, from where the goods will be carried to designated destinations by the transporter.

My query is we may not generate e way bills for movement to the individual buyer, but whether we are required to generate e way bill for movement up to the transporter's godown as the combined value of 4 invoices exceed Rs. one lakh.

AI Summary

E-way bill requirement: per-consignment value above statutory threshold mandates e-way bill; consolidate bills for multi-consignment transport.
E-way bill obligation is assessed per consignment: an e-way bill is mandatory for any consignment whose value exceeds the statutory threshold. Parties may voluntarily generate e-way bills for consignments below the threshold. Where multiple consignments carried in one vehicle each have individual e-way bills, the transporter may create a consolidated e-way bill on the portal by listing each e-way bill serial number before transport. Practical enforcement can treat aggregate vehicle value as determinative, so generating an e-way bill when uncertain is advised; a related procedural rule remains unnotified.