E-way bill below 1 km

Distance (even below 1 km or 500 meters) DOES NOT exempt you from generating an e-way bill.

Always generate:

• E-way bill if value > ₹50,000, regardless of distance

• Even for 500 meters movement

You can refer:

• Rule 138 of CGST Rules, 2017

• Notification No. 12/2018 – Central Tax

• GST FAQs on e-way bill

These clarify:

• No blanket exemption based on distance

• Only procedural relaxation for vehicle details in certain cases

Sample Reply Line (Short)

The goods movement was within 500 meters and duly supported by valid tax invoices with GST discharged. Non-generation of e-way bill was due to a bonafide belief regarding short-distance exemption and without any intention to evade tax. We request lenient view and waiver of penalty.