E-way Bill Applicable or not ?

This query is : Resolved

Sushant Gandhi (Querist)
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30 June 2024 BILL TYPE : Supply of Goods - Regular, Bill to - Ship to

Supplier : Maharashtra

Bill to : MNC, Gujarat

Ship to : Maharashtra

Distance between Supplier to Ship to : 1.5 Km ( Actual Material Movement )

Billing Amt with IGST = 64,000/-

Remarks : 1. Material movement is only 2 km in & within Maharashtra

2. E way Bill requirement Criteria in Maharashtra is above 1,00,000/-

Question : Eway billing is required or not?

Please reply with section no. & sub section.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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03 July 2024 E way bill not required as value of consignment is less than 1 lac as per Maharashtra rules.
According to the Eway bill 138, notification – 12/2018, date 07-03-2018, defines supply under GST preface 3 situations:

Interstate supply – If in case the supply is interstate and the value of the goods is more than 50,000 then GST E Way Bill is mandatory to generate.
Supply for further transportation – If in case the supply is intrastate and for further transportation and the transportation office is shorter than 50km then the GST E Way Bill is mandatory to be filled only Part A of the bill.
Supply to consignee – If intrastate supply is going directly to the consignee if the value of the consignment exceeds Rs. 50,000 while the distance is even within 1 km and transported through the motorized vehicle, it is mandatory to generate GST E Way Bill.