Eway bill for interstate movement

[Govind Arondekar]

Sir, if i register under GST in the state of maharashtra only, then

Can I send goods to other states through our sales persons for showing various customer in other state (not for sales only for sample purpose)?

also is there any requirement of eway bill for goods above Rs.50000/-?

if yes, we have not registered in other state then what to be fill in receiptant GSTIN because if not enter GSTIN State cant be shown.

[Sadanand Bulbule]

Yes. You may send goods from Maharashtra to other States as samples on delivery challan [ not for sale] even without registration in the destination State.

E-way bill is mandatory. In recipient GSTIN, select "Unregistered Person" [URP] and mention the destination State.

AI Summary

Inter-state movement of goods for sample display without sale: delivery challan allowed; e-way bill mandatory over ?50,000 Inter-State movement of goods for sample display, without sale, is permitted from Maharashtra to other States on a delivery challan, and does not require GST registration in the destination State; this enables lawful stock transfer/consignment movement for non-sale purposes. Where the consignment value exceeds Rs. 50,000, generation of an e-way bill is mandatory; for the recipient details in the e-way bill, the recipient may be treated as an unregistered person (URP) with the destination State specified, allowing the e-way bill to be generated despite absence of a recipient GSTIN.