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E-way bill in gst

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Sayed Nabil

301 Points Posted on 30 October 2023

sir agar invoice B2C party ho aur goods 175000 value ho distance 20km ho
kya mujhay e-way bill banana mandatory hai kya

Replies (2)

Quick Summary

For Business-to-Consumer (B2C) supplies under GST, an e-way bill is mandatory if the value of goods exceeds £50,000, regardless of distance. Even for B2C transactions, the supplier must generate the e-way bill, typically marking the recipient as 'URP' (unregistered person). Part B, including vehicle details, is essential for goods transported by vehicle, as the 50 km exemption only applies to the movement from consignor to transporter. Always check specific state regulations for potential intra-state exemptions.

CA Amit Rathore

Chartered Accountant

99 Points Posted on 31 October 2023

Yes value exceeds 50000

Aashok Kumar Sharma

Finance/Compliance Consultant

75663 Points Posted on 08 November 2026

B2C goods worth Rs 1.75 lakh over 20 km:

• Yes, an e-way bill is required (value above Rs 50,000), even for B2C supplies. The supplier generates it with the recipient as "URP" (unregistered person).

• Part B (vehicle details) is required for movement by vehicle (the 50 km exemption is only for consignor to transporter movement). Some States exempt intra-State movements below higher thresholds (e.g. Rs 1 lakh) or within city limits. Check your State.