GST Invoices under Rs. 1L exempted from E-way Bill Generation: Madras HC directs to Produce Invoices

The Madras High Court has exempted GST on invoices under Rs. 1 lakh for the generation of e-way bills. The ruling comes after the court was approached by businesses seeking clarity on whether small-value invoices would require e-way bills. The court clarified that invoices below this threshold would not require e-way bills, providing relief to businesses dealing with smaller transactions. The ruling simplifies compliance for businesses, reducing administrative burdens and supporting the ease of doing business in the country.