Eway bill requirement

[VIGNESH]

sir.Goods are moved to 10 diffrerent job workers intrastate in Tamilnadu in a single vehicle but value of goods to each jobworker is below 1 lakh and items are clearly marked with DC. is eway bill necessary?

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is mandatory since the value of goods is more than Rs.50,000/-. You have not mentioned the correct value. Decide accordingly.

[KASTURI SETHI]

For Tamil Nadu : E-way bill is required if value exceeds Rs.One lakh. 100 specified items have been exempted. See Notification no. 09/18 dated 31.5.2018.

Also read the following :-

Rule 138(6) of CGST Rules

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02* may be generated by him on the said common portal prior to the movement of the goods.

AI Summary

E-way Bill Required for Goods Over INR 1 Lakh to Multiple Job Workers in Tamil Nadu, Per Rule 138(6) A query was raised regarding the necessity of an e-way bill for transporting goods to multiple job workers within Tamil Nadu, where each consignment is valued below INR 1 lakh. One response indicated that an e-way bill is mandatory if the total value exceeds INR 50,000, suggesting the need to verify the correct total value of goods. Another response highlighted that in Tamil Nadu, an e-way bill is required if the value exceeds INR 1 lakh, except for 100 specified exempted items, referencing Notification No. 09/18 and Rule 138(6) of the CGST Rules for further guidance.