TaxTMI 
TaxTMI 
E Way Bill requirement
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.... Way Bill requirement<br> Query (Issue) Started By: - Murari Agrawal Dated:- 28-8-2023 Last Reply Date:- 12-9-2023 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>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 b....
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....e 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. Reply By GUNA....
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....SEKARAN K: The Reply: An e-way bill has to be prepared for every consignment where the value of the consignment exceeds Rs. 1,00,000/. Where multiple consignments of varying values (per consignment) are carried in a single vehicle, e-way bill needs to be mandatorily generated only for those consignments whose value exceeds Rs. 1,00,000/-. This does not however preclude the consignor/consignee/tra....
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....nsporter to generate e-way bills even for individual consignments whose value is less than Rs. 1,00,000/- per consignment. For multiple consignments (with E-way bill generated individually) being carried in the same vehicle, the transporter may prepare a consolidated e-way bill by indicating serial number of each e-way bill, on the common portal prior to commencement of transport of goods." ....
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....Reply By Ganeshan Kalyani: The Reply: If the customers are the same and each invoice is below the threshold limit and all the consignments are in one vehicle then e way bill is required. But if the customers are different and the value is below threshold limit then e way bill is not required. Reply By Padmanathan Kollengode: The Reply: In case of E-way Bill, follow the Golden rule - "When....
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.... in doubt, generate E-way Bill". Anyways, in this specific case since the combined value of consignment is in excess of Rs.1 lakhs. Hence, liable for e-way bill. Reply By Shilpi Jain: The Reply: The problem with e-way bill is that the officers on the road insists without looking at the provisions and in order to avoid hassles suggested to issue the e way bill. There have been various inst....
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....ances where goods have been stopped due to value of goods in entire vehicle exceeds the statutory limit eventhough individual invoices doe not exceed such limit. Reply By ajay chharia: The Reply: If you have not followed the golden rule, you can also refer Rule 138(7) which is yet to be notified. Regards Ajay Chharia<br> Discussion Forum - Knowledge Sharing ....