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E-waybill.........

ajaz ul haque (partner) (117 Points)

12 May 2018

Dear All !

What is the minimum distance not to generate an E-waybill?? and how to calculate of exempted distance.

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2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 12 May 2018

Exemption from generating the e-way bill is granted only in such case where the goods are to be transported up to a distance of 20Kms from the place of business of the consignor to a weighment bridge or from weighbridge back to the place of such consignor.
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Such exemption is subject to a condition that the movement of such goods is accompanied by a delivery challan.
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Further, such exemption needs to be differentiated with the relaxation provided for updating the vehicle details where the goods are to be transported from the place of business of consignor to the business of transporter up to 50kms for further movement of such goods.
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Therefore, in all other cases, e-way bill needs to be generated even if the distance to be covered is less than 10 km.
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However, if the motorized vehicle is not used for transportation of goods for such short distance, E-way bill is not required.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 12 May 2018

NO , there is no relaxation / exemption of limit in ewya bill.
If consignment value exceed 50k, being move by motorised conveyance Eway bill is mandatory

Cases when eWay bill is Not Required
In the following cases it is not necessary to generate e-Way Bil:

The mode of transport is non-motor vehicle
Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
Goods transported under Customs supervision or under customs seal
Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
Transit cargo transported to or from Nepal or Bhutan
Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
Empty Cargo containers are being transported
Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.