Question

My client had sent five consignments with invoices having each invoice value Rs.35000/-(less than Rs.50,000/-). All the consingments were loaded in a transpoters vehicle. The question is :

Whether E-waybill need to be generated for all the consignments whose individual value is less than Rs.50,000/-. Can the vehicle be seized?

Answer

Facts of the Case:
5 consignments with 5 invoices of 35,000 each were loaded on and transported by a single transporter's vehicle.

Law Applicable:
As per Rule 138(1) CGST;
" Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01"

Interpretation:
As per rule 138 the limit of 50,000 is to be checked per consignment basis.
In cases where the consignment is less than 50,000 no eway bill is required. This would also cover cases where one consignment is segregated into various consignments of less than 50,000 each. However segregation would not be possible in all cases (for example where one single unit of television is above 50,000).

Conclusion:
Eway bill is not required if each consignment is of 35,000  (Reply dt.08/06/2019)