IF GOODS ARE SUPPLIED IN SAME TRUCK, WHETHER E WAY BILL WOULD HAVE TO BE GENERATED EVEN IF VALUE OF EACH INVOICE INDIVIDUALLY IS LESS THAN THRESHOLD LIMIT OF RS. 50000/- BUT OVERALL IT CROSSES RS. 50000/-. AND ALSO IF THE TRUCK IS OWNED BY THE CONSIGNOR, THEN WHAT WILL BE THE SITUATION??

Reply—As per decision of Kerala High Court in matter of Bon Cargos Private Limited vs The Assistant State Tax officer, dated 21.12.2020, when goods of the same consignment covered by multiple invoices exceed the limit of Rs. 50,000/-, generation of E-way bill is necessary, even if the value of the individual bills are below Rs. 50,000/-.

When goods of the same consignment covered by multiple invoices exceed the limit of Rs. 50,000/-, necessarily there should be generation of E-way bill. Otherwise the mandate for generation of an E-way bill would be defeated and rendered redundant enabling the consignors to issue any number of bills having value below Rs. 50,000/- and consign them in one vehicle. 

As per above discussion, generation of e-way bill is necessary even if value of each invoice individually is less than threshold limit of rs. 50000/- but overall it crosses rs. 50000/-.