TaxTMI 
TaxTMI 
Dear All,
Whether E way bill required if distance is 1KM in Gujarat, but amount of goods is ₹ 97,00,000?
E Way Bill
13 Mar 2020 
8 Replies 
2375 Views Asked by
Guest 
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. (AI Summary)
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. (AI Summary)