eway bill requirement
Tarun Singhal (151 Points)
26 June 2018
if the delivery place distance is less then 50km then eway bill is compulsory or not
Tarun Singhal (151 Points)
26 June 2018
Deepak Gupta
(CA Student)
(15922 Points)
Replied 26 June 2018
Yes, e-way bill is required to be generated for supplies made where each consignment value exceeds INR. 50,000/- even if the distance is less than 50 kms. (Subject to relaxation in Rule 138(14)(d) for Intra state movement of goods).
However, it is to be noted that the 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. Further such exemption is subject to a condition that the movement of such goods is accompanied by a delivery challan.
Further, such exemption needs to be differentiated with the relaxation provided under Proviso to Rule 138(3), for updating the Part-B (vehicle details) of the FORM GST EWB-01. The relaxation is given only in cases 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.
Therefore, in all other cases, e-way bill needs to be generated even if the distance to be covered is less than 10 km. 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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