GST TIP – 449

E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/-. For smaller value consignments, no e-way bill is required.

Value of exempted goods has been excluded from value of the consignment, for the purpose of e-way bill generation.

GST Tip – 360

The proper officer will prepare a list of the movable and immovable property of the defaulter along with estimating the value of the property basis of the market value and issue the same in FORM GST DRC – 16.