A retailer issues two tax invoices of Rs. 40,000 (1 January) and Rs. 35,000 (5 January) even though the actual sale and movement of goods take place on 10 January. The goods remain at the retailer’s premises until 10 January, when the buyer purchases them, arranges transportation, and moves the entire consignment together in one vehicle.
The issue for discussion is whether an e-way bill is mandatory when multiple invoices (each below Rs. 50,000) are transported together and the aggregate consignment value exceeds Rs. 50,000. Further, whether invoice splitting prior to actual supply can be considered valid under Rule 138 of the CGST Rules, and who is responsible to generate the e-way bill when the buyer causes the movement of goods.
E-way bill requirement for multiple invoices in one vehicle: aggregate over ?50,000, split invoicing, and buyer-led movement obligations A query raises whether Rule 138 of the CGST Rules requires generation of an e-way bill when goods are moved in a single vehicle under multiple tax invoices, each below ?50,000, but with an aggregate consignment value exceeding ?50,000; if treated as one consignment exceeding the threshold, e-way bill compliance would be triggered for the movement. It also questions whether issuing split invoices prior to actual supply constitutes valid invoicing for e-way bill purposes; one reply asserts that GST under section 9 of the CGST Act applies only to actual taxable supplies and not to 'paper-engineered' invoices without real supply or movement, implying tax and related documentation obligations arise only upon substantiated supply. It further asks who must generate the e-way bill when the buyer causes movement. (AI Summary)
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