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: |
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.