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, where a supplier sells goods through multiple invoices to a single buyer in a day, and each invoice amount is below ₹50,000

in this article, we shall also comprise all the answers for the same topic similarly as 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 more than one invoice to the same buyer during one day, and every single amount of an invoice is under ₹50,000. Then how will the application of the e-way bill 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.

3. 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