E way bill applicability

[KARAN VERMA]

Sir

I have sold material value ₹ 40 lakhs to customer to whom I let out godown in my factory. The godown is situated with in premises of factory having distance half kilometre.

My question is whether I m required to generate E way bill ? Is there any distance based exemption ?

What are penalty clauses if I have shown sale of ₹ 40 lakhs in GSTR-1 return and also paid taxes in GSTR-3B return but not generate E way bill for this.

AI Summary

E-way bill applicability for intra premises movement may still be required; noncompliance can attract tax-equivalent penalty.
Whether a registered person must generate an E-way bill for movement of goods within the same factory premises to a customer's godown is disputed: one view treats intra premises movement as not in transit and not requiring an e way bill, while another relies on Rule 138 to require an e way bill and notes that non compliance may attract a penalty equal to the tax involved; enforcement discretion and preference for proactive compliance are emphasized.