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Interstate Transactions more than Rs. 50000? E-Way Bill is Compulsory!

Krishna,now there is fever of E-way Bill in the GST. So, what is the situation of taxpayers at this moment?
CA Umesh Sharma

Arjuna (Fictional Character): Krishna, now there is fever of E-way Bill in the GST. So, what is the situation of taxpayers at this moment?

Krishna (Fictional Character): Arjuna, E-way bill is an electronic document generated on the GST portal evidencing movement of goods. In that, we have to give the details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number, reasons for transportation as well as transporter details (Vehicle number). From 1st February, generation of E-Way bill is important if the value of interstate supply and purchase is more than Rs. 50000.

Arjuna: Krishna, Who should generate the e-way bill and when?

Krishna: Arjuna, In the following cases E-way bill would be generated:

1. E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel and the value of consignment is more than Rs. 50000

2. If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter.

3. If either the consignor or consignee do not generate the e-way bill and the value of goods is more than Rs. 50,000/- then responsibility of the generating e-way bill will be of the transporter.

4. Where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.

5. Where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

For Ex1. If the movement of goods held in Maharashtra and Rajasthan and the Value of Consignment is Rs 50000 then Consigner in Maharashtra or Consignee in Rajasthan or transporter is liable to generate the E-way Bill.

If Principal A of Gujrat sends a consignment of value Rs 30000 to job worker B in Maharashtra, then A is required to generate the E- way Bill.

Arjuna: Krishna, What are the reasons for generation of E-Way Bill under GST?

Krishna: Arjuna, Following are the reasons for which the generation of E-way Bill is necessary:

  • Supply
  • Export or Import
  • Job Work
  • SKD OR CKD.
  • Recipient not known
  • Line Sales
  • Sales Return
  • Exhibition or fairs
  • For own use

Arjuna: Krishna, are there any exception to e-way bill requirement?

Krishna: Arjuna,In case of following situation there is no need to generate E-way bill:

a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017

b) goods being transported by a non-motorized conveyance;

c) goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

d) in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and

e) Consignment value less than Rs. 50,000/

Arjuna: Krishna, What lesson the taxpayer should take from this?

Krishna: Arjuna, E-way Bill system have been already started on provisional basis. Now along with the consignor and consignee, the work of transporter will also increased. So, from egng only, everyone should do the trade by complying with the provisions of the act, in order to avoid difficulties in future.

Click here to Read Other Articles from CA Umesh Sharma

View Comments (10)

  • Dear sir
    If transpoter send his vehicle for pickup the material and our tax invoice value is more than 50000 , and futher the transport send the same material in another vehicle from his office and we not know the vehicle number , in this case we have to fill the part B if tranpoter office is within 10 km .

  • If vehicle have four point delivery and four invoices. all invoice value less than 50000 then way bill reuired

    route Delhi to Noida

  • Good evening sir.
    is there any requirement for e way bill if the goods are less than 50000 value,but to inter state movement of goods?

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