E-way bill information

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.