| Sep-03-2021

goods sent on confirmation basis

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  • CA VenkataramaniDhara Gandhi

    In case goods are sent via courier inter state on confirmation basis only and above Rs. 50000 is Eway Bill mandatory?

    CA VenkataramaniCA Venkataramani
    Compliance Expert

    Yes. Movement of goods by courier should be under the cover of an e-way bill. In terms of Rule 138 of the CGST / SGST Rules, 2017, every person who causes the movement of goods the consignment value of which exceeds Rs. 50,000/- should furnish the information on the e-way bill portal and generate e-way bill. The said provisions are applicable to all modes of transportation including movement of goods via courier.

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