21 July 2024
Yes, E-way bill is compulsory for intra-state (within state) movement of goods from 1st June 2018 onwards in both Delhi and Gujarat, as per the GST rules. Here are the details regarding the limit and exemptions for E-way bills in intra-state transactions:
### Intra-State E-way Bill Requirements:
1. **Applicability**: - E-way bill is required for the movement of goods within the same state (intra-state) if the value of the consignment exceeds Rs. 50,000.
2. **Exemptions**: - The following categories of goods are exempt from E-way bill requirements, irrespective of their value: - Goods transported by a non-motorized conveyance. - Goods transported from the port, airport, air cargo complex, or land customs station to an inland container depot or a container freight station for clearance by Customs. - Specified goods like LPG, kerosene, etc., as notified by the respective state governments.
3. **Validity**: - The validity of the E-way bill depends on the distance to be traveled by the goods: - Less than 100 km: 1 day from the date of generation of E-way bill. - Every additional 100 km or part thereof: An additional day will be allowed.
4. **Generation**: - E-way bills must be generated online through the E-way Bill Portal (https://ewaybillgst.gov.in/) or through SMS (where applicable).
5. **Transportation Modes**: - The modes of transportation covered include road, rail, air, and vessels. You need to select the appropriate mode of transportation while generating the E-way bill.
### Specifics for Delhi and Gujarat:
- **Delhi**: Follows the national guidelines for E-way bill implementation. - **Gujarat**: Also follows the national guidelines, and both states adhere to the Rs. 50,000 threshold for intra-state movements.
### Steps to Generate E-way Bill:
1. **Log in to the E-way Bill Portal**: Use your GSTIN credentials to log in.
2. **Fill Out Details**: Enter details such as invoice number, date, recipient's GSTIN (if applicable), item details, etc.
3. **Generate E-way Bill**: After filling out all necessary fields, generate the E-way bill.
4. **Transportation**: Assign the mode of transport (in your case, intra-state movement within Delhi or Gujarat).
5. **Validity and Print**: Ensure the E-way bill is valid as per the distance and duration rules. Print or save the generated E-way bill for transport.
For any specific updates or changes in rules, it’s recommended to regularly check the GST portal or consult with a GST practitioner to ensure compliance with current regulations.