BILL TYPE : Supply of Goods - Regular, Bill to - Ship to
Supplier : Maharashtra
Bill to : MNC, Gujarat
Ship to : Maharashtra
Distance between Supplier to Ship to : 1.5 Km ( Actual Material Movement )
Billing Amt with IGST = 64,000/-
Remarks : 1. Material movement is only 2 km in & within Maharashtra
2. E way Bill requirement Criteria in Maharashtra is above 1,00,000/-
Question : Eway billing is required or not?
Please reply with section no. & sub section.
As per my opinion the billing address or amount with IGST is 64,000, which is above the 50,000 threshold for inter-state transactions, an e-way bill is required for this movement of goods, regardless of the actual distance traveled within Maharashtra.
We are confused because
1. it stated that E-way Bill Criteria for Amount is more than 1,00,000/-
2. it also stated that Minimum distance required is 20 km (or 50 km)
3. Clause indicates for actual material movement in notification No.15E/2018-State Tax
we need to know "Is such clause specified for E-way Bill creation showing Bill to (in Gujarat) & Ship to (in Maharashtra) on base of Amt. & Distance in Rule / Notification?"
Please guide with on site evidence of Govt. of Maharashtra or India.
CAclubindia
