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.

[KALLESHAMURTHY MURTHY K.N.]

Sir,

For the movement of goods where the value of goods exceeds Rs. 50000-00 is mandatory for a registered person or a registered transporter to issue an e-Way Bill along with other documents, irrespective of distance.

[KASTURI SETHI]

(1) Delivery challan is a must,

(2) E-way bill is a must

I support the views of both experts.

[Sadanand Bulbule]

There is no harm in using E-Way Bill for movement of any consignment irrespective of value or distance. It stranghtens transperancy of transaction, apart from complying wherever it is mandatory.

[Sadanand Bulbule]

2026 (7) TMI 978 - KARNATAKA HIGH COURT - State Of Karnataka Represented By Its Principal Secretary Finance Department, Bengaluru, Commissioner of Commercial Tax Bengaluru, The Joint Commissioner of Commercial Tax Bengaluru Versus Aam India Manufacturing Corporation Private Limited.

[Shilpi Jain]

E way bill is mandatory. Whether you issue invoice or delivery challan, does not matter.

[KALLESHAMURTHY MURTHY K.N.]

An e-Way bill is an addendum to the original document; the original document describes the nature of the transaction based on the e-Way bill generated. The E-Way bill itself is not a document for the movement of goods.

AI Summary

E-way bill compliance for stock transfers requires a delivery challan and applies above the applicable consignment-value threshold.
Movement of goods from an old to a new business premises, otherwise than by way of supply, should be covered by a delivery challan. An e-way bill is stated to be mandatory where the consignment value exceeds the applicable threshold, regardless of the short distance involved. The e-way bill accompanies rather than replaces the underlying movement document and should identify movement between locations under the same GST registration. Pending registration of the new premises, supporting records should be retained.