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CA Intermediate · Taxation · E-Way Bill

Mehta Textiles, Surat (registered) sells goods worth Rs 40,000 to a registered buyer in Surat, and separately goods worth Rs 30,000 to the same buyer, both in one vehicle, on one day under two invoices. Total consignment value is Rs 70,000 and the distance is within the same state. Which statement is correct as per the CGST Rules?

An e-way bill is required because the consignment value is the total value of goods in the vehicle across invoices. The combined value of Rs 70,000 exceeds the Rs 50,000 threshold, so each invoice being below the limit does not remove the requirement.

  1. ANo e-way bill is needed because each invoice is below Rs 50,000
  2. BAn e-way bill is needed because the consignment value in the vehicle exceeds Rs 50,000Correct
  3. CAn e-way bill is needed only if the distance exceeds 50 km
  4. DAn e-way bill is needed only if the buyer is unregistered

Explanation

Consignment value is determined for the whole consignment in a conveyance, taking all invoices together (not each invoice separately). Rs 40,000 + Rs 30,000 = Rs 70,000, which exceeds Rs 50,000, so an e-way bill is needed. Option A treats invoices separately, which is the wrong base.

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