Gulwani Toys Manufacturers, registered in Punjab, sold electronic toys to a retail seller in Gujarat, at a value of 48,000 (excluding GST leviable @…

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 the 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, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes CGST, SGST/UTGST, IGST and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. Accordingly, in the given case, the consignment value will be as follows: = 48,000 × 118% = 56,640. 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.