E-WAY BILL

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients who has two companies in the same compound wants to bill it from one company to another company and the value of the goods is more than Rs.10 lakhs. Do we need to raise an E-way bill for these transactions or not? since no vehicle is involved while transferring these goods from one company to another. Please advice me on this.

Thanks in Advance

[KASTURI SETHI]

E-way bill is required. E-way bill is actually a transport document indicating where  goods are actually going. See the legal meaning of the word, 'transport'. 

               Transportation   can be  even without vehicle.

[Shilpi Jain]

EWB required only in case of movement of goods in motorised vehicle. In this case not required.

[Ganeshan Kalyani]

There is a movement of goods between two companies in same compound. So EWB is required irrespective of the distance. 

[Ganeshan Kalyani]

Transport by a non-motorised conveyance is exempt from EWB requirement. 

[KASTURI SETHI]

The query talks of the factum, 'No vehicle is involved'. So here vehicle is absent and hence no issue of motorized or non-motorized vehicle arises. Other factors are involved.

[KASTURI SETHI]

Dear Querist, 

        What  are the goods being transported within same  premises ? What is the means of transportation ? 

[Padmanathan KV]

I agree with views of Shilpi Ma'am. E-way bill is not required as no movement by motorised vehicle.

[Amit Agrawal]

I too agree with views of Ms. Shilpi Ma'am. E-way bill is not required as there is no movement / transportation of goods by motorised vehicle.

These are ex facie views of mine and the same should not be construed as professional advice/suggestion.

[Ganeshan Kalyani]

No movement of goods - No vehicle - No e-way bill. 

[KASTURI SETHI]

Movement of goods is involved. Means of transport is there.  Vehicle is also involved. Vehicle includes a bicycle, tricycle, animal driven cart, rickshaw etc. Vehicle includes both motorised and non-motorised. 

[KASTURI SETHI]

Sometimes nature of goods is such that the goods  cannot be transported by non-motorised vehicles.

[Devarajan j]

As i understood that goods being moved by hand or by non-motorised vehicle in to the company situated in the same area. In this situation No e way bill is required. See Rule 138 (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-

(a)   where the goods being transported are specified in Annexure; 

(b)   where the goods are being transported by a non-motorised conveyance;

and so on. 

AI Summary

Debate on E-way Bill Necessity for Goods Transfer Within Same Compound Without Vehicle Under GST Rules A client inquires about the necessity of an E-way bill for transferring goods valued over Rs.10 lakhs between two companies located in the same compound without using a vehicle. Responses vary: some experts assert that an E-way bill is required regardless of distance or vehicle involvement, emphasizing that transport can occur without a vehicle. Others argue that an E-way bill is unnecessary without motorized vehicle movement, citing exemptions for non-motorized conveyance. The discussion highlights differing interpretations of transport requirements under GST regulations, with some agreeing that no E-way bill is needed in the absence of motorized transport.