E way Bill in Maharashtra

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. 

 

Replies (3)
Quick Summary
This discussion concerns the requirement of an E-way bill for a supply of goods within Maharashtra. Although the total bill amount with IGST is ₹64,000, which is below the ₹1,00,000 threshold for intra-state movement in Maharashtra, the 'Bill to' address is in Gujarat. The user is seeking clarification on whether an E-way bill is mandatory given the inter-state billing address, despite the goods only moving a short distance within Maharashtra.

Notification No.15E/2018-State Tax- No requirement of E-way bill on or after 1st July 2017, for intra-state movement in respect of : (a) congniment value upto Rs.1 Lakh for any goods. (b) Hank, yarn, fabric and garment when transported within the state upto 50km.

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. 

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