Sushant Gandhi (4 Points)
30 June 2024BILL 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.
Radhey Shyam Jha
(Student)
(1616 Points)
Replied 01 July 2024
CA Anoop Kumar Sharma
(Accounts Manager)
(2065 Points)
Replied 02 July 2024
As per my opinion the billing address or amount with IGST is 64,000, which is above the 50,000 threshold for inter-state transactions, an e-way bill is required for this movement of goods, regardless of the actual distance traveled within Maharashtra.
Sushant Gandhi
(4 Points)
Replied 02 July 2024
We are confused because
1. it stated that E-way Bill Criteria for Amount is more than 1,00,000/-
2. it also stated that Minimum distance required is 20 km (or 50 km)
3. Clause indicates for actual material movement in notification No.15E/2018-State Tax
we need to know "Is such clause specified for E-way Bill creation showing Bill to (in Gujarat) & Ship to (in Maharashtra) on base of Amt. & Distance in Rule / Notification?"
Please guide with on site evidence of Govt. of Maharashtra or India.
CAclubindia
