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 

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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)

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E-Way bill Limit in Different States

Different Rules.png

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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 Answer

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 Answer

 

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Transcript

When is E Way Bill Compulsory? It is required in case of Movement of goods of more than 50000 including GST This movement may be in case of  Supply of goods (Sale of goods, branch transfer etc.)  Other than Supply (Sales Return etc.)  Inward Supply form Unregistered Person (Purchase from Unregistered Dealer) All Type of Sales Covered whether B2B, B2C, Export, Import

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.