Suncity Private Ltd., a manufacturer registered in the state of Rajasthan, sold synthetic cloth to a retail seller in Maharashtra, at a value of ₹ 49,000 (excluding IGST leviable @ 5%). Now, it wants to send the consignm

Rule 138(1) of the Central Goods and Services Tax (CGST) Rules, 2017 provides that e-way bill is mandatorily required to be generated if the goods are moved, inter alia, in relation to supply and the consignment value exceeds ₹ 50,000. Further, explanation 2 to Rule 138(1) of CGST Rules, 2017 stipulates that the consignment value of goods shall be the value, determined in accordance with the provisions of section 15 declared in an invoice, and also includes Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST)/ Union Territory Goods and Services Tax (UTGST), Integrated Goods and Services Tax (IGST) and cess charged, if any, in the document. Accordingly, in the given case, the consignment value will be as follows: = ₹ 49,000 x 105% = ₹ 51,450 Since the movement of goods is in relation to supply of goods and the consignment value exceeds ₹ 50,000, e-way bill is mandatorily required to be issued in the given case.