Applicability : Whenever there is a Movement of Goods of Consignment Value > Rs. 50,000.
– In relation to Supply
– In relation to Other Than Supply
– Inward Supply from Unregistered Person
Movement Of Goods : E-way Bill is not required for all transactions, only required for those which involves movement of goods whether by way of Supply or not.
Some transactions through involving movement of Goods are deemed to be a supply of Services such as Leasing of Goods, supply of food and beverages etc, so in these cases, E- Way bills are required.
Consignment Value : —- Value determined as per Sec 15 (declared in Invoice/BOS/Delivery Challan)
Exceptional Situatuions, where EWB needs to be issued even if the Value of Consignment Value is less than Rs. 50,000 :-
Read more on: https://taxguru.in/goods-and-service-tax/e-way-bill-provisions-applicability.html
© 2018 CA Chandan Agarwal. All rights reserved.