Navigating E-Waybill Rules in West Bengal: Is It Always Required for High-Value Consignments?

Dear Professional Experts,

Please provide your valuable remarks on the following issues:

E-Waybill Requirement in West Bengal

Presently, is it compulsory to issue an e-waybill under GST rules in West Bengal if the consignment value exceeds Rs. one lakh, irrespective of the kilometers traveled by the goods?

Multiple Consignments and E-Waybill

If the total value of the goods worth Rs. 1.10 lakhs is dispatched by dividing it into three separate consignments, is issuing an e-waybill compulsory?

Remedy for Non-Issuance of E-Waybill

Lastly, what is the remedy if a consignment (over Rs. 1 lakh) is sent to the purchaser without issuing an e-waybill?

Thanks,
P. Bagchi

E-waybill Requirements Under GST in West Bengal

Q: Presently, is it compulsory to issue an e-waybill under GST rules in West Bengal if the consignment value exceeds Rs. one lakh, irrespective of the kilometers traveled by the goods?

A: An e-waybill or Electronic-way bill is a document introduced under the GST regime that needs to be generated before transporting or shipping goods worth more than INR 50,000 within the state or inter-state.

Issuing E-waybill for Split Consignments

Q: If the total value of the goods, worth Rs. 1.10 lakhs, is dispatched by dividing it into three separate consignments, is issuing an e-waybill compulsory? How many invoices are being raised to cover the goods? Is the movement by road or rail? Rule 138(14) spells out the description of goods for which no e-waybill is required. For the transport of goods without an e-waybill, a penalty is likely.