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.
File Form for GST E Way Bill Software
Recommended: Gen GST Software for Complete Solution Regarding E-Way Bill Queries
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: |
IS E WAY BILL REQUIRE ON SALE RS.65000 WHEN HORSECART CARRYING THE GOODS
No, eway bill is not required.
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.
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…
Yes, e way bill is mandatory in this case.
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.
As the goods are of value exceeding 1 lac, e-way bill is mandatory.
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?
No E-way bill is required only in case the motorized vehicle is used.
WHAT IS DISTANCE OF E WAY BILL IN DELHI STATE FOR GOOD SUPPLY / DELIVERY CHALLAN OUTWARD SUPPLY
Distance limit is same for all the states for generating e-way bill.
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?
No e-way bill is required if there is no movement/transportation of goods.
how one can justify that delivery of goods is by hand delivery
Delivery mode is mentioned in the invoice if it is through some conveyance.
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
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.
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.
It is not necessary that the e-way bill should be at the time of transportation of goods. You can generate e-way bill prior to its transportation.
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.
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?
No, e-way bill is not mandatory.
I am selling goods with rs. 30000/-. distance is 14 km. from my business place to my client place. Should I generate e waybill?
No e waybill is required if the value of the transaction is less than 50000/-.
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.
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.
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?
Yes if consignment value is more than Rs, 50,000
Sir
If goods come from three job stages , distance b/w job house less then 10 km
E way bill require ?
Our tax invoice more than 50000 and distance of supply less 15 km in Rajasthan. Can e-way bill mandatory for intrastate?
As the total value of goods supplies exceeds 50000, e way bill is mandatory.
if goods going directly to the consignee, E Way Bill is mandatory even if goods sold to next door trader.
Any involvement of the motor vehicle. It is mandatory. In case of hand delivery. No e way is required
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) 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.
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?
Central Govt.has fixed 3rd June 2018 for mandatorily nationwide applicability of e-way bill for intrastate supplies but Govt. left the decision on states for applicability before the concerned date. Maharashtra e way bill has started from 25th May 2018, See here https://blog.saginfotech.com/gst-intrastate-e-way-bill-maharashtra-union-territory
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?
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.
If value more than 50000 and carried through van rickshaw in intrastate supply. Is e way bill required?
If the vehicle is motorised, e-way bill will be applicable.
If I am bringing goods by hand delivery from one state to another, then sill that requires a waybill??
As no motor vehicle is used, so no e way bill is required.
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. ?
As consignment value is less than Rs. 50000, an e-way bill is not required.
E way-bill required for only RS.50k onwards. If the value is less than RS.50K, Eway-bill not mandatory.