EWAY BILL KMS. LIMIT

[SURYAKANT MITHBAVKAR]

The E-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.

Is there any notification for the above.

[RameshKumar Patodia]

Dear Mr. Suryakant,

E-way bill is required in all cases of movement of goods, the consignment value of which exceeds ₹ 50,000/- irrespective of the distance between the consignor or consignee and the transporter. However, some instances have been specified in Rule 138(14) of the CGST Act, 2017 where no e-way bill shall be required and such exclusions nowhere specifies the provision regarding non-generation of e-way bill in the circumstance as stated in your query.

In this regard, it is to be noted that the only provision pertaining to distance as such is contained in the third proviso to Rule 138(3) of the CGST Rules, 2017 which states that "where the goods are transported for a distance of upto fifty kilometers within the state or union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of Form GST EWB-01", which implies that the exemption with respect to a distance of 50 kilometers has only been provided for filling the details in Part B of the Form and not from non-generation of the e-way bill as understood.

Hope this resolves your query.

Thanks

CA Megha Agarwal

AI Summary

E-way bill requirement applies regardless of transport distance; short-distance rule only waives Part B conveyance details. E-way bill generation remains mandatory for consignments exceeding the statutory value threshold irrespective of distance; existing exceptions do not create a distance based exemption. A proviso permits omission of Part B conveyance particulars for certain short intra state transfers from the place of business to the transporter, but this relief applies solely to furnishing conveyance details and does not excuse generation of the e way bill.