E way Bill in Maharashtra

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.