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: |
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.
Please specify whether you are registered or not.
Door delivery by Riksha. distance 10 meters.. bill amt 236000/-
The party registered GST number
e-way bill??
Yes, e way bill is required if value exceeding 50000/-and it is issued by or to the registered person. Also, the vehicle must be motorized.
WE PURCHASE RAW COTTON WITHIN HALF KM VALUE RS85000/-BY RIKSHAW EWAY BILL REQUIRED OR NOT
“Yes, e way bill is required if value exceeding 50000/-and it is issued by or to the registered person. Also, the vehicle must be motorized.”
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
“Yes, e way bill is required if value exceeding 50000/-and it is issued by or to the registered person. Also, the vehicle must be motorized.”
In case our bill is material with service, but the same premises amount is Rs.6800000, e-way required or not, please advise
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)
Ans.1 BRANCH 1 ALREADY ADDED PURCHASE VOUCHER HENCE NO NEED TO DO IT AGAIN AS BRANCH 1 HAS NOT RAISED ANY SALE INVOICE.
Ans.2 YES, E WAY BILL REQUIRED BECAUSE THE VALUE IS MORE THAN 50 K.
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
No
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?
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
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.
If the value of goods is more than 50000/-, e-way bill is mandatory irrespective of distance a motorised vehicle is used.
Whether E-way bill is required If the value is more than 1 lakh and the distance is 15kms and within the city limit?
Yes.
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
In the first case, e waybill is not required.
However, in the second case, the e-way bill is mandatory since “aggregate value of invoices in a conveyance” exceeds Rs. 50000/-.
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.
If the consignment value is less than 50000/-, EWay bill is not required.
If I send the material for job work in 3 km area of rs more than 50000. Is the e waybill mandatory?
Yes, it is mandatory.
I send the parcel to registered person through roadways bus value more than 50000, & distance more than 60 km, is e way bill required…
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.
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.
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
Yes
Hand delivery from Bangalore to Kerala for more than Rs.50,000.00, e way bill required?
If the goods are transported through non- motorized conveyance, no e-way bill is required.
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?
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.
Is E-Way bill is required if a customer takes delivery by hand and Invoice amount exceeds 100,000/-?
No, it is not required
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.
No
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?
No