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 we are sales to the other party in same premises and invoice value is approx 100000/- eway bill should be generated or not.
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?
It is required as value is more than Rs.50,000
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?
No
We have supply goods within city area within 15 km and Bill value is more than 50000/- than eway Bill is required?
If it is not delivering by a motorized vehicle then no required.
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
“e-Way Bill is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance.”
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.
“Please consult the same with GST practitioner”
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.
Please contact to e way bill portal for the same
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)?
No
SIR KYA E-WAY KI LIMIT 50000 SE BADAKAR 100000 KAR DIYA GYA HAI?
Rajasthan Govt. notified E way bill limit to be Rs. 1 Lakh wef 1 April 2021
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?
E-way bill for Inter-state movement of goods has become mandatory. Hence in both the case E way bill required
If the goods are in Kolkata and the bill will be made from Delhi, then who will be able to make that eway bill?
E way bill will be made from first goods available i.e. from Kolkata
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
Interstate consignment value is Rs. 123192 and distance 13km, so the E-way bill required or not.
Yes
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.)
No
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
ok, 50000 should be inclusive of GST
Sir
If consignment exceeding 50000 for distance less than 10 km is made through NON MOTORISED vehicle. Is E-way bill compulsory?
No
Agar hame 5 km dur maal bhejna hai local me
Kya e way bill jaruri hai ya nahi
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
No
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.
The person who sends goods from Haryana, he is required to generate an E-way bill
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?
Yes
Agar distance 0 km hai, kitne amount ke baad eway bill jarurat hai
50Km
No. bcoz it is not using any motorised vehicle.
IS THIS E-WAY BILL REQUIRE 0 KM WITHOUT DELIVERY BY JHALI
No
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.
Please Contact to GST practitioner
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.
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?
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.