आओ GST में E Way बिल की 50000 की Value से related सभी प्रश्नों के जवाब जानें

*आओ GST सीखें:*

आओ GST में E Way बिल की 50000 की Value से related सभी प्रश्नों के जवाब जानें:

*सवाल 1: Rs. 50,000 की वैल्यू देखते टाइम GST और अन्य टैक्स शामिल किए जाएंगे या नहीं?*

जवाब 1: जी हाँ, Consignment value का मतलब invoice, bill of supply या delivery challan वाली value में टैक्स शामिल करके है! Rs. 50,000 की लिमिट टैक्स समेत देखी जाएगी।

*सवाल 2: अगर एक ट्रक में कई दुकानों से माल खरीद कर ले जाया जा रहा हो, हर दुकान के बिल की वैल्यू 50000 से कम हो, पर total वैल्यू 50000 से ज्यादा हो, तो E way बिल की requirement होगी या नहीं ?*

जवाब 2: CGST Rules के Rule 138(7) के अनुसार यदि   consignor या consignee e way बिल generated नहीं करते और उस ट्रक या conveyance में 50000 से ज्यादा का माल है तो transporter को e way बिल generate करना पड़ेगा.  इसलिए बेहतर ये होगा कि सभी दुकानदारों से बिल के साथ साथ e way बिल भी ले लिया जाए, ताकि छोटे या unregistered ट्रांसपोर्टर को परेशानी न हो।

*सवाल 3: क्या multiple invoices का एक E Way बिल बनाया जा सकता है?*

जवाब 3: जी नहीं, multiple invoices के अलग अलग E way बिल ही बनाने होंगे।

ट्रांसपोर्टर द्वारा अलग अलग E way बिल से *एक consolidated E Way* बिल बनाया जा सकता है।

*सवाल 4: अगर एक unregistered person द्वारा दूसरे unregistered person को 50000 से ज्यादा का माल बेचा जाता है तो क्या E Way बिल की requirement होगी?*

जवाब 4: जी नहीं, इस केस में E Way बिल की requirement नहीं होगी! यदपि unregistered person चाहे तो portal पर ” enrolment for citizen” का option इस्तेमाल करके E way बिल generate किया जा सकता है!

Regards,
Ca Lalit Aggarwal,
9999565491

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