- Rs.50k limit is for each consignment and not per customer. In case of intra-supply in Delhi, limit is Rs.1 lacs.
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 4 years ago in GST
Hi,
The limit of RS 50k is for each consignment not Per customer.
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
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.
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.
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!
A person having samosa counter.. only sale over counter.. so do he can claim itc on his raw material purchaes.? Would it be treated ad restaurant or food joint? And if not then what wpuld be the gst rate on samosa applicable?and under what head
Asked 4 years ago
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.
Hi,
Yes, you can claim the ITC as it won't be treated as a restaurant.
- It is not a restaurant. Yes, you can claim ITC on purchases.
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.
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