Question19:

I am an exporter based in Delhi, I have following queries regarding E-way bill (assuming all consignments having value more than Rs.100000/-):
a) at what stage do I have to issue an E-way bill for sending goods by Truck to Air port : at the time of delivery of goods to Road Carrier or to AirCargo
b) My shipment have been sent via Tughlakabad by Road and then to Mumbai Port for sea shipment, but I did not issue an E-way bill, what should I do now ? At what stage I needed to issue an E-way Bill ? Should I issue now ? What are the consequenses for not issuing an e-way bill ?

Answer:

Point wise reply are as follows:-

(a) As per Rule 138 e-way bill shall be generated before commencement of movement where  consignment value exceeding Rs 50000. The export is inter state movement so e-way bill is required Thus Supplier , recipient  or transporter  required to generate e-way bill before commencement of movement on Rood carriage till Air port.

(b) You need to generate E-way bill before commencement of movement by road. up to TKD From TKD to Mumbai the movement will be under control of custom and the same is exempt.

So your concern up to TKD (Reply dt. 17/4/2018)