Why is the e-way bill required?

Ans: Section 68 of the CGST Act, 2017 requires the person in charge of a conveyance carrying goods worth more than Rs. 50,000 to carry an e-way bill. This is also needed when the amount is lower than Rs. 50,000 if there is inter-state movement of goods by principal to a job worker, or transport of handicrafts by dealer exempt from GST registration.


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