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Is GST E Way Bill Mandatory For Even 1 KM of Distance?

E Way Bill for 1 km Distance

Goods and services tax was applicable in India from the 1st of July 2017 while there are other provisions including the GST E Way Bill which was applicable from the 1st of April 2018 across the nation.

However, the implementation was done in phases to avoid any further technical glitches. There were 4 phases in which the e-way bill was implemented.

Earlier, there were some queries regarding the distance of an e-way bill and its applicability, and here we have cleared the issues by exact laws detailed by the GST council and finance ministry.

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    Here, We have Described the Doubts Regarding the Distance:

    In some cases there are doubts about whether a distance lower than 50 km, is their applicability to generating a GST E Way Bill, here we clear the issues regarding the distance of GST E Way Bill. According to the Eway bill 138, notification – 12/2018, date 07-03-2018, defines supply under GST preface 3 situations:

    • Interstate supply – If in case the supply is interstate and the value of the goods is more than 50,000 then a GST E Way Bill is mandatory to generate.
    • Supply for further transportation – If in case the supply is intrastate and for further transportation and the transportation office is shorter than 50km then the GST E Way Bill is mandatory to be filled only Part A of the bill.
    • Supply to consignee – If intrastate supply is going directly to the consignee if the value of the consignment exceeds Rs. 50,000 while the distance is even within 1 km and transported through the motorized vehicle, it is mandatory to generate GST E Way Bill.

    CBIC Issues Notification Amending E-way Bill Validity to 1 Day for Every 200 km

    The CBIC has issued notification No. 94/2020-Central Tax, dated December 22, 2020, making amendments to Rule 138 of the Central Goods and Services Tax Rules, 2017, under Central Goods and Services Tax Rules (Fourteenth Amendment), 2020.

    The new amendments shall be effective from January 1, 2021, in the following manner:

    According to the new changes, the validity of the e-way bill has been amended to 1 day for every 200 km of travel, as against 100 km earlier. This is applicable only in cases other than Dimensional Cargo or multimodal shipment where transport by ship is also involved.


    In simple words, the e-way bill once created will be valid for 1 day for up to 200 kilometres of travel. For every 200 km. or part thereof thereafter, one additional day will be allowed.

    In the case of Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship, the one-day validity of the e-way bill is applicable for up to 20 km of travel. Beyond that, one additional day will be allowed for every 20 km or part thereof.

    Refer to the table below for details.

    Sl. No. Distance Validity period
    1. Upto 200 km. One day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship
    2. For every 200 km. or part thereof thereafter One additional day in cases other than Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship
    3. Upto 20 km One day in case of Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship
    4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo or multimodal shipment in which at least one leg involves transport by ship:

    Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

    Published by Atul Mittal
    Atul is a professional content writer with specialisation in business and marketing content. I have been writing tax articles and news for about two years now and have good experience in GST and income tax domains. View more posts
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    210 thoughts on "Is GST E Way Bill Mandatory For Even 1 KM of Distance?"

    1. We have supply goods within city area within 15 km and Bill value is more than 50000/- than eway Bill is required?

    2. Eway bill process if Buyer is directly dispatching material by his own transport with eway bill so is eway is mandatory for manufacturing vondor or not

    3. stock /machinery transfer A business place to B business place in intrastate below 50km amt above 50000/-, e waybill is require or not?

      1. One day for every 200KM If Eway bill generated on 02-11-2022, distancce being 350 KM it will have validity to 04-11-2022 TILL 11: 49 pm

    4. Goods purchased worth Rs.1,20,000 coming from outside the state & directly going to consignee(instead of coming to us)
      1)are we required to generate E-way bill if we show invoice for Rs.1,20,000
      2)are we required to generate E-way bill if we show 3 invoices each < Rs.50,000 in the same date

      1. If I sell goods worth more than Rs 100000/- with in the state to the consumer on cash basis or otherwise e way bill be necessary or not

    5. If two plants 01 SEZ and 01 Non SEZ have different addresses falls under same GST considering last 02 digits changed D1 & D2 and by Road distance is 21 kms as per GST e-way bill distance 14 km…

      In that case, E way’ bill required?

    6. Sir, if supply of goods in MH is >50000Rs. But as per eway bill, if supply is within 50km intrastate we don’t have to fill part B of eway bill. And I saw a circular where it was mentioned that part B is mandatory for e way bill to be valid. So does that mean that within 50 km no eway bill required as it becomes invalid itself? Can you pls answer?

    7. # 3rd point of doubts
      Supply to consignee – If intrastate supply is going directly to the consignee if the value of the consignment exceeds Rs. 50,000 while the distance is even within 1 km and transported through the motorized vehicle, it is mandatory to generate GST E Way Bill.

      Sir, Please clear for intrastate only. if apply on INTRASTATE, request, please share the GST notification of this.

      Sir, As per E-way Bill FQAs: – https://cbic-gst.gov.in/pdf/18062019-FAQs-EwayBill-Faq.pdf

      Q: Whether Part-B is must for e-way bill?

      A: E-Way bill is complete only when Part-B is entered. Otherwise, a printout of EWB
      would be invalid for the movement of goods. Filling up of Part-B of the e-way bill is a
      must for movement of the goods, except for within the same state movement
      between consignor place to transporter place, if the distance is less than 50 Kms.

      regards

    8. if we are sales to the other party in same premises and invoice value is approx 100000/- eway bill should be generated or not.

    9. Sir, My Product is Rice and Wheat which is unbranded and NON-GST sale invoice value is more than 200000/-, E Way Bill is mandatory or not. goods sold traders or understate. There is vehicle use, still, that requires a waybill or not?

    10. If two plants have different addresses and the same GST no and distance under 1KM…(Two Sided Gate with different plot no)
      In that case, E way’ bill required?

    11. We have supply goods within city area within 15 km and Bill value is more than 50000/- than eway Bill is required?

    12. Our Invoice is above Rs.50000/- and delivery is required within same city less than 1KM away. Do we need to issue E-waybill for this sale?

      State: Haryana

      1. Sir, the invoice is above 50000 and we are sending goods through e-rickshaw. So how can generate e waybill without vehicle no. Please explain sir.

    13. sir
      we are service provider to company and we face the problem in e-way bill time .sir Himachal Pradesh is hilly are we are facing the problem to reach in the destination as per e-way bill time so humble request kindly extend the time period on e-way bill.

    14. Goods sold by one firm to another new firm(self firm) without movement of goods in the premises. Is E Waybill required for such tax invoice (sale of goods)?

    15. Interstate sale registered to the registered person.

      1.) amount exceeds 50,000 but distance 1km. Is an e-way bill required?? Both part A & B
      2.) amount below 50,000 but distance more than 50km Is e-way bill required?? both part A & B?

    16. Dear sir,

      we have gst no and doing ss furniture work on site

      our office is in A city and doing site work at B city at the place of customer
      we are sending loose material on Delivery challan with aprox value with e waybill

      After completation work we are generated sales invoice but e invoice is not generate due to 0 to 5 km distance

      pl inform is it right procedure or any rules break by us

      give advice pl

        1. Sir, We are a manufacturer in Raipur (CG) and purchasing Iron Steel HSN 7214 / 7216 from a vendor situated within 20 Km in Raipur City itself.
          E-way Bill required in this case or not???

          Gajendra Dwivedi
          Raipur (C.G.)

    17. If we split invoices for ex. Rs. 120000.00 divided into 3 invoices Rs. 40000.00 each
      It is ok??
      and
      50000 is including the GST amount or excluding the GST amount?

      Please Help

      1. Sir
        If consignment exceeding 50000 for distance less than 10 km is made through NON MOTORISED vehicle. Is E-way bill compulsory?

    18. I purchase goods from Jaipur and goods delivered by the seller in my village. then I carry these goods from my workshop to the site within 1 km whether I require to generate an e-way bill

    19. IN CASE OF JOB WORK PRINCIPAL IS SITUATED IN HIMACHAL AND SEND MATERIAL FOR JOB WORK FROM HARYANA TO DELHI IN THIS CASE WHO MAKE E-WAY BILL.

    20. sir,
      My GST sale invoice value is more than 200000/-, E Way Bill is mandatory even if goods sold to a next-door trader. There is no vehicle use, sill that requires a waybill?

    21. I HAVE EXPORTED GOODS DIRECTLY FROM MY SUPPLIER. THE GOODS REACHED THE PORT AND GOODS HAS BEEN EXPORTED, BUT MY SUPPLIER FORGOTTEN TO MAKE EWAY BILL. WHAT IS THE REMEDY FOR THE SAME.

    22. Hi…
      My GST Registration is in Rajasthan but currently, I work in Gujarat. I am buying goods in Gujarat and also deliver the same.
      Please let me know the E-way bill process, how do I make Eway bill.

    23. 1 If in case of the stock transfer value of more the RS 50000 distance in less the 10 km is e-way bill is required?
      2 If in case of the stock transfer value of more the RS 50000 distance in more the 10 km is e-way bill is required?

      1. Interstate supply – If in case the supply is interstate and the goods’ value is more than INR 50,000 than GST E Way Bill is mandatory to generate.

        Supply for further transportation – If in case the supply is intrastate and for further transportation and the transportation office is shorter than 50km than the GST E Way Bill is mandatory to be filled only Part A of the bill.

        Supply to consignee – If intrastate supply is going directly to the consignee if the value of the consignment exceeds Rs. 50,000 while the distance is even within 1 km and transported through the motorized vehicle, it is mandatory to generate GST E Way Bill.

    24. if I enter a cash Bill Amount of Rs. 70,000 And it is Interstate Sale Then Eway is required OR not
      IF e-way bill is mandatory .. then is it possible to Enter Eway bill Without Gst Number. In case if we are selling goods to unregistered Person.

    25. WE ARE PURCHASE RAW COTTON IF THE VALUE OF RAW COTTON 85000/-IN LOCAL WITHIN HALF KM TO FACTORY EWAY BILL IS REQUIRED OR NOT PLEASE

    26. BRANCH 1 LOCATED IN “A” PLACE AND BRANCH 2 LOCATED IN “B” PLACE (WITHIN 6 KM)

      ITEM DELIVERED TO BRANCH 2 IN THE ADDRESS OF BRANCH 1

      NOW, BRANCH 1 ADDED PURCHASE VOUCHER AND MADE DELIVERY NOTE TO BRANCH 2 (MORE THAN 50K)

      Q1) ANY PROBLEM IF BRANCH 2 ADD THE PURCHASE VOUCHER OF DIFFERENT ADDRESS(SAME GSTIN)
      Q2) DOES EWAY BILL REQUIRE FOR DELIVERY NOTE? (ABOVE CASE)

      1. Consignee and oonsignee is in same floor value of the Rs 50000
        Transportation service nt utilised since consignee is in the same floor
        Pls advise e way unde gst is required
        Pls advise
        Tks.
        Manohar

    27. I have a Doubt about e-way bill generation. I have placed an order of my customer to Distributor in Goa for my customer is also from Goa who is not having GST Registration (Its School) having Value 2.79 Lakhs and Distributor has placed order to manufacturer in Maharashtra, we asked to deliver the goods directly at School address instead of our office, which is hardly 5km from the School, now while delivering manufacturer has generated e-way bill, but my distributor has not sent us the e-way bill. Now the question is while we bill the same to our Customer without GSTIN is it require to create an e-way bill ? as delivery is already received at same place i.e. School Store Room. our bill Value will be 3.11 Lakhs.

      Hence for my Firm Billing address and delivery address is the same and stock is also at the same address and we don’t require any transport for movement, so is it required to generate the e-way bill?

    28. Our tax invoice more than 50000 and distance of supply less than 1 km in Bangalore. Can e-way bill mandatory for in the same city

    29. Is required to generate e-way bill when the distance is less than 10km, & Value is more/less than one lac within the same state and same pin code in Maharashtra.

    30. Whether E-way bill is required If the value is more than 1 lakh and the distance is 15kms and within the city limit?

    31. If supply the goods within 10 km and his value Rs. less then 50K by Rickshaw van then E way-bill required

      If supply the goods within 10 km and his value Rs. less then 25K+45++28(Same company & Date but three invoices) by Rickshaw van then E way-bill required

    32. As consignment value is less than Rs. 65000/- and from our place to distance is 11.5 km, then EWay bill is required or not? please clear this at the earliest.

    33. I send the parcel to registered person through roadways bus value more than 50000, & distance more than 60 km, is e way bill required…

    34. Is e way bill required for a distance less than 50 km. in interstate. What is the minimum distance for not reqd? e-way bill.

      1. Yes, e waybill is mandatory in your case.

        Where goods are transported for a distance up to 50 Km within the State from place of business of consignor to place of the transporter for further transportation, the transporter may not furnish the details of conveyance in ‘Part B’ of GST e-way bill-01. However, Part A is still required to be filed.

        1. i have a question that if i am A (Biller ) from Goa and i bill some material to the B (Haryana Customer) and ship to 3 (Delhi Customer) and the value of goods is less than 50000 than should i generate the E-way Bill

    35. How to generate the e-way bill for movement of goods after Job work processing?

      Whether the amount of JOB WORK processing charges are to be added to the value of the goods received for JOB WORK or only the amount of value of goods received for JOB WORK is to be mentioned on the e-way bill and the invoice of Job work charges is attached along with the inward challan receipt and the e-way bill?

      1. I had the same query. So I took advise from customer care of GST executive who guided me on this issue.

        He said E-way bill is for Goods movement and not services so we have to declare the value of goods worth in e-way bill and declare HSN code of goods for which job work is done and not SAC code in Eway bill.

        Eg. We do textile job work weaving process, we get yarn and process it to a fabric. I have to send 10000-meter fabric. My job work rate is Rs 5 and the value of goods received Rs 25. My invoice amount will be Rs 50000 + GST. E-way bill amount will be Rs 300000 [10000 x (25+5)].
        NOTE: Don’t select the GST rate and change it. keep everything 0 and net amount Rs 300000 in Eway bill.
        This tells how much the value of goods is being transported.

        Note: do not take goods inward GST amount in the valuation of goods.

    36. if the cost of goods is 45,000 and goods are dispatch in the same state, distance is more than 50km is there any need to generate e waybill.

    37. I have a consignment having the total value of Rs 20000 need to transport from Kochi to Thiruvalla (120 km). Did I need to take e way bill?

        1. What about part B, it is also mandatory in case of value more than 50000 & distance less than 5 km.

    38. If outward supply within the city less then Rs. 100000 distance is not more than 2 Km, in this case, e way Bill Required or not. Tell me, please

    39. I am a manufacturer of railway slippers, railway office situates in our factory. Railway takes the goods of their own arrangement of the vehicle and delivers the goods within state below 50 kilometers, or outside the state and goods value are above R’s. 50,000/-. In this case, an e-way bill is required or not.

    40. If outward supply within the city above Rs. 100000 distance is not more than 2 Km, in this case, e way Bill Required or not

    41. Sir, we are supplying stocks to tn govt organization. Invoice value between 1 to 2 lakhs. We deliver stocks by motorized vehicle but the distance is only 200 meters. Please confirm e waybill is must or exempted.

    42. If a person carries goods but is less than 50,000, then the bill is not made and the only challan is made. In such a way the goods are sold for 15 days and after 15 days only one bill is made, which is more than 50,000. in short when the goods are transmitted then less than Rs. 50,000 every time. in this case, E-way Bill is mandatory?

      1. Yes, E-way bill is required in every case consignment value of goods is more than Rs. 50,000. Only in case of intrastate outward supply within 10 km. Part b of an e-way bill is not required to be filled but only Part A is required.

    43. Need to now goods amount is 2.5L, and the distance in 0.5km, an e-way bill is required or not, because the vehicle is not used

          1. Part B does not accept Rehri Thela or Rickshaw. The vehicle number is mandatory and in the format as per RC. How to transport goods on non motorised mode

    44. If We are sending goods to our other same unit situated near to 05 km for some job work does e way bill requires or not.

    45. WHAT IS THE DISTANCE LIMITATION, AMOUNT LIMITATION AND CONDITION OF E-WAY BILL WITHIN THE STATE WHERE TRANSPORTER IS NOT INVOLVED, SELF DELIVERY FOR B2B SALES

      PLEASE GIVE ADVICE

    46. IF THE VALUE OF GOODS IS MORE THAN RS. 50000 BUT THE DISTANCE BETWEEN CONSIGNOR AND CONSIGNEE are LESS THAN 4 KM, IS E WAYBILL REQUIRED?

    47. We are supplying material above RS.50,000/- from our place to distance is 200meter i.e.less than 1 km. , then e waybill is required or not? please clear this at the earliest.

    48. If the buyer carrying goods valued over Rs 50000/100000 (WB) in his own car then it needs to issue the e way bill?

    49. IF THE VALUE OF GOODS IS LESS THAN RS. 50000 BUT THE DISTANCE BETWEEN CONSIGNOR AND CONSIGNEE are LESS THAN 50 KM, IS E WAYBILL IS REQUIRED…

    50. Hi, we sent multiple invoices in Delhi to Delhi one customer one invoice value is above 1lakh and rest invoice value is less then 1lakh on the same day. Is e-way bill required all invoices or only 1 lakhs value invoice? Please confirmed us.

    51. IF THE VALUE OF GOODS IS MORE THAN RS. 50000 BUT THE DISTANCE BETWEEN CONSIGNOR AND CONSIGNEE are LESS THAN 50 KM, IS E WAYBILL IS REQUIRED…

    52. WE ARE SELLING IT PRODUCTS IN DELHI TO DELHI, DISTANCE IS LESS THAN ONE KM. BUT INVOICE VALUE IS MORE THAN ONE LAC. PLEASE TELL ME WHETHER IT IS MANDATORY TO ISSUE A WAYBILL. WE ARE DELIVERING THE GOODS BY OUR DELIVERY BOY.

        1. In the above case, delivery is made by the delivery boy but invoice value is more than 1 lac, there is no motorized vehicle used, then still e way bill required?

    53. I sold the goods value above 50000 directly to the buyer from my shop in hand and also don’t know how the buyer will move the goods to his destination. So, in this case, shall I need to generate the e-way bill?

    54. Invoice Value is more than 50000, and delivering material within 50 km. is Register Transporter required for eway bill for delivery of goods? and if not then PART B need to filled ?

      STATE: Gujarat

      1. It is not mandatory that the transporter should be registered in GST. Part B generation does not depend upon the distance between consignor and consignee. If the distance between consignor/consignee and the transporter is less than 50 KMS, then Part B is not required.

    55. Our Invoice value is more than 50,000. Our supplies are a continuous supply. Every 5 minutes one truck will leave for delivery. That truck will reach customer end within 3-5minutes. So, we don’t have enough time to create EWay bill.

      For creat Eway bill, at least need minimum 5 minutes. But within this 5 minutes vehicle will reach at customer end. we can not hold the Truck for more than 5 minutes. In this situation how to create Eway bill. Kindly suggest.

        1. But our products are not a batch production. So, We can not create a stock in advance. And also as per our company system, we can generate an invoice after loading the material into the truck. so, advance invoice also not possible. Once the invoice gets generated, the vehicle will leave within 2 minutes and reach customer end within 5 minutes.

    56. I am very much thankful to this site for giving the various type of information. It’s really solved the frequently asked questions arise. Now, I have a query about e-way bill generation.

      If the value of goods above 50000 and the distance b/w consignor and consignee more than 50 km but the goods are carried in a non-motorized vehicle, the e-way bill generation is the must?

    57. I am selling goods with rs. 30000/-. distance is 14 km. from my business place to my client place. Should I generate e waybill?

    58. I raised Invoice amount above Rs. 50000/- to our Distributor name and his shop at south Mumbai but he informed me to deliver goods to his client at Vileparle (We do not know company name of his client) through our tempo. Shall I create e way bill on my distributor name or his client name i.e. do not know his client name.

      Please inform me.

      1. Your transaction falls under Bill to-Ship to model. In this case, 2 e-way bills are required to be generated, one by you and other by the distributor. You need to mention GSTIN and place of delivery of the client in e-way bill.

    59. sir,

      If intrastate supply is going by auto/ own bike to the consignee FROM our place, while the distance is within 10 km then e way bill required or not?

    60. Sir
      If goods come from three job stages , distance b/w job house less then 10 km
      E way bill require ?

    61. Our tax invoice more than 50000 and distance of supply less 15 km in Rajasthan. Can e-way bill mandatory for intrastate?

      1. if goods going directly to the consignee, E Way Bill is mandatory even if goods sold to next door trader.

        1. Any involvement of the motor vehicle. It is mandatory. In case of hand delivery. No e way is required

    62. Hello,

      I am jobworker. Received Goods form Customer for Coating. All Customers within 50Kms.
      Advise E Way Bill necessity in each of the 3 situations below…

      1. Value of Job work Invoice is less than Rs.50000/- but value of goods being returned to customer is above Rs.50000/-

      2. Value of Job work Invoice is less than Rs.50000/- and value of goods being returned to the customer is also less than Rs.50000/- but on totalling, the total amount of both job work and goods being returned is greater than Rs.50000/-

      3. Value of Job work Invoice is less than Rs.50000/- and value of goods being returned to customer is also less than Rs.50000/- and on totalling too, the total amount of both job work and goods being returned is still less than Rs.50000/-

      Thanks in advance

      1. 1) As the value of goods being transported is more than Rs. 50000/- e way bill is required.
        2) As job work charges being included in the cost of goods, so if the value exceeds Rs. 50000 e way bill is mandatory.
        3) As job work charges with the value of goods do not exceed Rs. 50000/- e way bill is mandatory.

    63. Sir,

      Your site says 3rd June is implementing date, whereas on GST portal its says 25th May in Maharashtra?

      Godown to godown sell is done more than 50k then also have to make e waybill?

      I am supplying to consumer and buying from traders on godown delivery basis then my trader have to make e waybill?

    64. I’m purchasing goods worth more than 50K from the local seller who has issued a proper tax invoice. These goods are sometimes at his godown or at transport godown. I will bring these goods to my place either by tempo or by Bullock cart. All these are within 10 km.

      What is the status of e way bill here?

      1. if goods are brought by tempo then e-way bill is required to be generated. if they are transported by bullock cart then no e-waybill is required since the transportation is through the non-motorized conveyance.

    65. If value more than 50000 and carried through van rickshaw in intrastate supply. Is e way bill required?

    66. sir,

      If intrastate supply is going directly to the consignee, while the distance is even within 1 km and transported through the motorized vehicle, but less then 50,000 then after it is mandatory to generate GST E Way Bill. ?

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