E way bill requirement for movement of goods from Old premises to New Premises

[Venkatesh Dhongadi]

Sirs,

Supplier has shifted to New Premises. Distance from Old Premises to New Premises is merely 2 Kms and within city limits. Stock value is around 20 lakhs.

Whether E way bill is required for movement of goods from Old premises to New Premises.? Or a Delivery challan is sufficient for movement of goods from Old Premises to New Premises.?

[Raam Srinivasan Swaminathan Kalpathi]

Dear Querist

Delivery challan as per Rule 55. This movement will get covered as per Rule 55(1)(c) - "transportation of goods for reasons other than by way of supply".

e-way bill is mandatory as per Rule 138 where the value exceeds Rs.50,000/- even if the distance is 2 km only.

I trust you have registered the new place of business in your GSTN. The EWB will show the movement from one registered location to another under the same GSTN.

In the event, the approval is pending, please also remember to keep the supporting documents, viz., Board Resolution, Lease Agreement and Amendment Application.

AI Summary

E-way bill compliance for stock transfer between premises is questioned, with delivery challan sufficiency under GST in issue. Movement of goods from old premises to new premises is questioned for e-way bill compliance under GST where the supplier has shifted location, the distance between premises is short, and the stock is being transferred within city limits. The operative issue is whether transfer of goods from the old premises to the new premises requires an e-way bill or whether a delivery challan is sufficient for the movement of stock.