Is it mandatory to make e-way bill for stock transfer our plant-2 is approx near by 3 K.M in same state.
Material movement by E-rikasahw
If value less than 50K
Warehouse distance less than 3 Km.
Regards
Menu
E-way bill information
Replies (2)
Quick Summary
If the stock transfer consignment value is below ₹50,000, generation of E-Way Bill is generally not mandatory. The fact that the warehouse is only 3 km away does not itself provide an exemption. However, if the value of goods being moved exceeds ₹50,000, E-Way Bill would normally be required even for stock transfer through an e-rickshaw within the same State.
**Distance < 10 km** AND within same state **No**, even if value > ₹50,000. CBIC relaxed this for own use/own premises movement
**Value < ₹50,000** No, threshold not met
**Inter-state** Distance rule doesn’t apply. E-way bill needed if value > ₹50,000
1. *Distance < 10 km* = Exempt per Rule 138(14)(d) of CGST Rules. This covers movement to own additional place of business/warehouse within 10 km in same state.
2. *Value < ₹50,000* = Below threshold anyway. E-way bill only needed if consignment value > ₹50,000.
1. *Delivery Challan*: Rule 55(1)(c) says you must issue Delivery Challan DC for stock transfer. Mention both GSTINs, reason = “stock transfer to own premises”, vehicle no, etc.
2. *E-invoice*: Not needed for stock transfer to own GSTIN. Only tax invoice needed if GSTIN is different.
Recent Topic
- Amount distributed by a Co-op. Hsg Society to its
- Delayed reported invoice in GSTR1
- Kusumgar IPO Listing Date: Shares Debut on BSE, NS
- When is Diwali in 2026? Date, Muhurat Timing and D
- Amount received by son from PPF closure proceeds o
- Clarification on Nature of Payment Code for NRI Pr
- Fee received as Independent Director
- Correct way to show income from annuity in ITR
- ITR 3 issues
- What after death of proprietor
Related Topics
CAclubindia
