E-way bill rules for multiple invoices from supplier to a buyer in a day

E-way bill rules for multiple invoices from supplier to a buyer in a day

Discussion Topic: The applicability of the e-way bill when a supplier sells goods through multiple invoices to a single buyer in a day, with each invoice amount below ₹50,000.

In this article, we will also include all the answers related to this topic, similar to the following:

What happens if the total value of all invoices exceeds Rs. 50000 

or How does e-way bill system handle multiple deliveries in a single day?

Now, if a supplier is selling products through multiple invoices to the same buyer on the same day, and the amount of each individual invoice is below ₹50,000, the application of the e-way bill will be as follows:

 E-Way Bill Need

1. Consignment Amount:

An e-way bill is required if the value of one consignment exceeds ₹50,000. So, therefore, if every single invoice amount is less than this, then there is no requirement of an e-way bill for those individual invoices.

2. Invoices of Various Vehicles: 

An e-way bill is required to be generated if the aggregate value of goods transported in one vehicle, under various invoices, exceeds ₹50,000. It has been deemed on the basis that the aggregate value should be considered if goods are transported together.

3. Consolidated E-Way Bill: 

A consolidated e-way bill may be generated by the transporter when multiple consignments are transported together, if at least one invoice has a value of more than ₹50,000. Such an e-way bill should contain details of all the individual e-way bills in respect of goods being transported.

4. Separate E-Way Bills for Each Invoice:

As per the the GST Act regulations, evey invoice is taken as separate consignment. Hence, even if the single invoice amounts has been issued below ₹50,000, an e-way bill must be generated for every/each single invoice. This means that if a supplier has been issued multiple invoices to a single buyer in one day, they have to generate an e-way bill for every/each invoice separately.

 5. Judicial Precedence: 

Kerala High Court clarified  in the case of " Bon Cargos Private Ltd. Vs Union of India "  4th Feb 2020 that though the individual invoices may not be ₹50,000 but if the items covered are by way of multiple invoices and the total amount exceeds ₹50,000 then an e-way bill is to be issued even in that case.

other, we need to understand the following ones 

6. Transporter Responsibility: 

in case the consignor does not issue or generate the e-way bill then required, the transporter is responsible for generating it based on the total value of all invoices being transported together in a single vehicle. 

Conclusion 

for this "E-way bill rules for multiple invoices from supplier to a buyer in a day" or "The applicability of the e-way bill, where a supplier sells goods through multiple invoices to a single buyer in a day, and each invoice amount is below ₹50,000"  we can say as below

In other words, to put it in a nutshell, individual invoices below ₹50,000 do not warrant an e-waybill but if their total sum is more than this in the same vehicle for delivery then an e-way bill has to be generated.

summarise that, businesses must be vigilant or watchful about generating e-way bill E-way bill rules for multiple invoices from supplier to a buyer in a day when the cumulative value of all invoices exceeds ₹50,000 to avoid penalties and ensure smooth transportation of goods.

For more about case law Read :Understanding E-Way Bill Rules and Legal Disputes: Case Analysis