Elegant Cosmetics Ltd. has multiple wholesale outlets of cosmetic products in Mumbai, Maharashtra. It receives an order for cosmetics worth -…

CA Final · Indirect Tax Laws · MTP · January 2026
Elegant Cosmetics Ltd. has multiple wholesale outlets of cosmetic products in Mumbai, Maharashtra. It receives an order for cosmetics worth - 1,20,000 (inclusive of GST leviable @ 18%) from Rajendra, owner of a retail cosmetic store in Delhi. While checking the stock, it is found that order worth - 55,000 can be fulfilled from the company's Dadar (Mumbai) store and remaining goods worth - 65,000 can be sent from its Malad (Mumbai) store. Both the stores are instructed to issue separate invoices for the goods sent to Rajendra. The goods are transported to Rajendra in Delhi, in a single conveyance owned by Paridhi Transporters. You are required to advise Elegant Cosmetics Ltd. with regard to issuance of e-way bill(s). (5 Marks)

Suggested Answer and Working Notes:

Elegant Cosmetics Ltd. would be required to prepare two separate e-way bills since each invoice value exceeds - 50,000 and each invoice is considered as one consignment for the purpose of generating e-way bills. The FAQs on E-way Bill issued by CBIC clarify that if multiple invoices are issued by the supplier to one recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple e-way bills have to be generated. In other words, for each invoice, one e-way bill has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one e-way bill. However, after generating all these e-way bills, one consolidated e-way bill can be prepared for transportation purpose, if goods are going in one vehicle.

Topics: Accounts and Records; E-way Bill

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic