If purchase firm and sales firm is in same building eway bill required or not

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This discussion clarifies whether an e-way bill is required when transferring goods to another firm located in the same building, especially when no motorised transport is involved. According to GST rules, an e-way bill is generally not needed if the goods are not moved by a motorised vehicle or if the movement occurs within specific notified areas. The provided exemptions under Rule 138(14) of the CGST Rules support this, indicating that no e-way bill is necessary in such scenarios.

muthusundar

muthusundar (Querist)
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13 July 2022 we have sold complete material worth 15 lacs to another firm which is in the same building. but we forgot to generate the eway bill. because the material is not moved anywhere. just raise the invoice to the newly stated firm. is it right or offensive? if offense what will the solution to rectify the mistake. Please urgent ....

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 July 2022 Yes, it's right E way bill required only when material moved by motorised vehicle.

muthusundar

muthusundar (Querist)
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13 July 2022 Sir, is there any reference under GST act or rule, please, because we have received the notice from GST authorities....

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 July 2022 -
0

7

No e-way bill is required to be generated in following cases [rule
138(14) of CGST Rules].
(a) The goods being transported are specified in Division Two.
(b) The goods are being transported by a non-motorised con-
veyance.
(c) The goods are being transported from the port, airport, air
cargo, complex and land customs station to an inland con-
tainer depot or a container freight station for clearance by
Customs; and
(d) In respect of movement of goods within such areas as are
notified under rule 138(14)(d) of the GST Rules of the con-
cerned State. Thus, each State has been delegated powers
to grant exemptions from provisions relating to e-way bill.

Here no motorised vehicle is used for transport and no transport involved.

muthusundar

muthusundar (Querist)
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13 July 2022 Thank you very much sir for your excellent support

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