E- WAY BILL

Eway Bill is Mandatory only :

Rule 138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty thousand rupees—
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,


In the following cases it is not necessary to generate e-Way Bil:

If consignment value less then 50k

The mode of transport is non-motor vehicle

Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.

Transit cargo transported to or from Nepal or Bhutan

Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

Empty Cargo containers are being transported

Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.

In my case, there is no movement of goods.

No movement of goods No eway is required.

can i explain my case with example?

Yes plz ,.... glad to be

Mr X (Chattisgarh) sells goods to Mr Y ( Maharashtra), but goods is kept in Mr X premises only, now Mr Y sells the same goods to Mr Z ( Chattisgarh), now also goods is kept at Mr X premises, now Mr Z sells the same goods to Mr A (Chattisgarh), now goods are removed from Mr X premises to Mr A premises within the state.
I want to know at what point we have to issue e-way bill?