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.?

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.