E Way Bill

[Mitresh Vaghela]

Dear All,

Whether E way bill required if distance is 1KM in Gujarat, but amount of goods is ₹ 97,00,000?

AI Summary

Is an E-Way Bill Required for 1KM Transport of Goods Worth 97,00,000? Rule 138(14)(n) Explained. A user inquired whether an e-way bill is required for transporting goods valued at 97,00,000 over a 1KM distance in Gujarat. One participant cited Rule 138(14)(n) of the CGST Rules, 2017, stating no e-way bill is needed for distances up to 20 kilometers for weighment, provided a delivery challan is issued. Another clarified that the exemption applies only to weighbridge transport, not deliveries, thus requiring an e-way bill. It was also suggested to check state-specific notifications for exemptions. The discussion included a link to further information, which was later found deactivated.