E Way Bill

[Asked by Guest]

Dear All,

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

[KASTURI SETHI]

As per Rule 138(14) (n) of CGST Rules, 2017, no e-way bill is required to be generated up.to 20 Kilometers for the purpose of weighment.

"(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55."

Thank you Sir.

[Rachit Agarwal]

Way Bill is required. Exemption is provided for the transport of goods from place of business to weighbridge. If the goods are supplied for delivery then limit of 20 kms not applicable and E way bill required.

[CSSANJAY MALHOTRA]

Dear,

Please check E-Way Bill Notification issued by Gujarat State as various states have their own Notification providing exemption for various categories within state.

Notification No. GSL/GST/RULE-138(14)/B.19 Dated 19.09.2018

So If We have sold to customer who is 1KM far from us, Goods value 97,00,000 then E way bill will be required? [It is not for weighbridge for weighment.]

Thank you for more clarity.

[Aashni Sharma]

Here is everything that I had personally researched about the E-way Bill.

For further queries related to GST you can contact me here.

Here means where? No link or data I can find.

Thank you for paying attention.

[Aashni Sharma]

Hello Mitesh,

The link got deactivated.
You can read here:

http://www.munimji.co.in/academic/blogs/18-gst/265-all-about-the-e-way-bill.html

AI Summary

E way bill requirement: intra state supply to customer requires e way bill despite short distance unless state exemption applies.
The weighbridge exemption for movements up to twenty kilometres applies only where goods are transported to and from a weighbridge for weighment with a delivery challan; it does not cover deliveries to customers. Therefore, a supply delivered to a purchaser located one kilometre away ordinarily requires an e way bill unless a specific state notification provides an intra state exemption.