• Eway bill

I am a manufacturer.. i used to sell goods..
Suppose on one day in morning i sell goods to customer A of worth 45000 so eway bill not required..
So again in the evening i sold the goods worth 30000 to same customer A .. so the again amount is less so eway bill didnt genrated..
My question is that is it legal to sell goods to same customer of worth above 50 thousand in a day with out genrating eway bill bcz the invoice r different and delivered at different time in a same day..
The 50000 limit for eway bill is per day per customer?
Means we cant sell goods to a single customer above 50 thousand in a day wihout eway bill at different point of time in a particular day?
Asked 18 days ago in GST from Delhi, Delhi

- Rs.50k limit is for each consignment and not per customer. In case of intra-supply in Delhi, limit is Rs.1 lacs.

Vivek Kumar Arora
CA, Delhi
3162 Answers
162 Consultations

5.0 on 5.0

Hi,

 

The limit of RS 50k is for each consignment not Per customer. 

Payal Chhajed
CA, Mumbai
3165 Answers
41 Consultations

5.0 on 5.0

Hello,

 

E-waybill will be required to be generated when the value of goods under movement(through single invoice/aggregate invoice) is more than Rs. 50,000 on a conveyance.

The limit is not per customer, it is per consignment.

I hope that this answer satisfies your requirements.

 

Regards,

CA Hunny Badlani

Badlani & Associates

Hunny Badlani
CA, Madhya Pradesh
1063 Answers
3 Consultations

5.0 on 5.0

CBIC has made it clear that the limit is per consignment so if you send 10 different consignment to one person in a day 50000 limit will be tested for each consignment.

 

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

Naman Maloo
CA, Jaipur
2216 Answers
19 Consultations

5.0 on 5.0

Hi

 

E-way bill is applicable on consignment basis and not customer basis. Here in this case above, e-way bill is not required to be generated.

Lakshita Bhandari
CA, Mumbai
3794 Answers
189 Consultations

5.0 on 5.0

Hello There,

 

The limit of Rs.50,000 is applicable on the cumulative sales made to a single customer in a single day. Hence, e-way is required to be generated even if you break the sales into parts each being less than Rs.50,000 individually but more than the specified limit in total.

 

So yes, you should not be selling goods to a single customer above Rs.50,000 in a single day without generating the e-way bill.

 

Thanks!

Divya Chugh
CA, Delhi
70 Answers
1 Consultation

5.0 on 5.0

Hi

 

Yes, ITC can be claimed. 

It would not be considered as a restaurant.

 

As held in Sarva Shri Neeraj Misthan Bhandar Vs The Commissioner, Commercial Tax (Uttarakhand High Court), the GST rate shall be 8% as it will be considered as a cooked food. You may refer to the judgment for detailed explanation.

Lakshita Bhandari
CA, Mumbai
3794 Answers
189 Consultations

5.0 on 5.0

Hi,

 

Yes, you can claim the ITC as it won't be treated as a restaurant.

Payal Chhajed
CA, Mumbai
3165 Answers
41 Consultations

5.0 on 5.0

- It is not a restaurant. Yes, you can claim ITC on purchases.

Vivek Kumar Arora
CA, Delhi
3162 Answers
162 Consultations

5.0 on 5.0

It should not be treated as restaurant as no service is being provided by you.

It should be sale of food with 5% GST under 2106.

Naman Maloo
CA, Jaipur
2216 Answers
19 Consultations

5.0 on 5.0

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