E-way bill for 10km or less

Yes, e-way bill is required to be generated even in case of movement of goods within 10 km (Subject to relaxation in Rule 138(14)(d) for Intra state movement of goods).

However, it is to be noted that the exemption from generating the e-way bill is granted only in such case where the goods are to be transported up to a distance of 20Kms. from the place of business of the consignor to a weighment bridge or from weighbridge back to the place of such consignor. Further such exemption is subject to a condition that the movement of such goods is accompanied by a delivery challan.

Further, such exemption needs to be differentiated with the relaxation provided under Proviso to Rule 138(3), for updating the Part-B (vehicle details) of the FORM GST EWB-01. The relaxation is given only in cases where the goods are to be transported from the place of business of consignor to the business of transporter up to 50kms for further movement of such goods.

Therefore, in all other cases, e-way bill needs to be generated even if the distance to be covered is less than 10 km. However, if the motorized vehicle is not used for transportation of goods for such short distance, E-way bill is not required.