E Way Bill

If goods are sent for job work within Maharashtra, e – way bill is required only if value of the goods is more than Rs. 1 Lakh. If goods are sent out side Maharashtra for job work, irrespective of the value, e – way bill is required to be prepared. 1) Is my understanding correct? 2) Initially, was there a provision that even if sent within Maharashtra for job work irrespective of the value, e – way bill is required to be prepared?