GST Practitioner
55062 Points
Joined June 2017
Yes in case of export e-way bill is compulsory , As per chapter XVI - e-way rules
following is the restriction where eway bill not be generated & there is no such condition define that eway bill has not be generate in case of export/import. so once it is being implemented from 1.4.18(interstate) we should, ... or on safer side, to send goods for export by genrating eway bill
14) Notwithstanding anything contained in this rule, no e-way bill is required to
be generated—
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo
complex and land customs station to an inland container 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
clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax
Rules of the concerned State.