When is E-Way bill Compulsory for Local and Interstate Sales?
For Interstate Sales
E-Way bill is Compulsory in case of Movement of goods of More than 50000
E-Way bill is compulsory for all types of Sales- B2B,B2C ,Export etc
For Local Sales
E-Way bill Limit and Requirement is different for different states
For Example
E-Way bill is Compulsory in case of Movement of goods of More than 100000
E-Way bill is compulsory for only B2B Sales
(it is not required for B2C Sales even if amount is more than 100000)
E-Way bill Limit in Different States
Question 1
Suppose a shopkeeper is based in Delhi
It Sells goods to Haryana as follows
Sales 48000
GST 5% 2400
Total 50400
Whether E-Way bill Required
View AnswerFor Interstate Sales, Limit is 50000 (including tax)
Since total amount is more than 50000, E-Way bill is Required
Question 2
Suppose a shopkeeper is based in Delhi
It Sells goods to an unregistered customer in Haryana as follows
Sales 100000
GST 5% 5000
Total 105000
Whether E-Way bill Required
View AnswerIn Delhi, for local sales, E-Way bill is required in case of B2B (Not B2C)
Hence, E-Way bill not required