2019 (8) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 15), with its manufacturing facility located at Gummidipoondi, near Chennai. They have sought Advance Ruling on the following question : 1.   Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit. The Applicant has submitted the copy of application in Form GST ARA-01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017. 2.   The applicant has informed th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ignee, e-way bill is not required to be generated by the consignors if the value of the goods supplied by every consignor is less than the prescribed limits. In such situations, the transporter is liable to generate and e-way bill as per Rule 138(7) of CGST Rules, 2017. However, the provisions under Rule 138(7) have not yet been notified as per the press release by the press information bureau dated 10th March, 2018. As a result, there is no requirement to generate e-way bill by the transporter even if the aggregate value of such consignment is above the limit of Rs. 1,00,000/-. • As per Rule 138(1) of E-Way bill rules, "Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees" i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ortation of goods pertaining to multiple invoices where each invoice value is less than the prescribed limit. 3.   The applicant was personally heard on the .matter on 22-5-2019. The Authorised representative of the applicant appeared before the authority and stated that they are using own transportation and wanted clarification of whether in case of multiple consignments in a conveyance, each having below Rs. 1 Lakh invoice/ consignment value there is a request to generator e-way bill. It was informed to the applicant that Advance Ruling do not cover e-wåy bill provision and clarification may be obtained from Jurisdictional GST office. 4.   The Advance ruling sought is whether e-way bill is required for cons....