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An e-way bill is needed when goods of consignment value above Rs 50,000 move, whether for sale, return, job work or transfer. Some States use a higher limit for movement within the State. Certain goods and movements are exempt.
GST
When an e-way bill is required
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Provisions
Sec 68, CGST Act 2017; Rule 138, CGST Rules 2017
Analysis
Consignment value is the invoice value including GST, excluding exempt goods on the same invoice. Example: a Rs 45,000 invoice plus Rs 8,100 GST totals Rs 53,100, so an e-way bill is needed. For intra-State movement, some States such as Delhi and Maharashtra have notified a higher threshold; check your State's current limit on the e-way bill portal.
Close
- Compute consignment value including tax
- Check if it is above Rs 50,000 or your State's intra-State limit
- Check if the goods or movement are exempt
- Generate the e-way bill before dispatch
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