Eway bill requirement

Yes ...... need to generate Eway
As earlier Issued NOTIFICATION PA/ETC/2018/175 Dt.13/09/2018 under sunset cluase the limit was 1 lac for 1year & same has not been not increased , hence the limit at present in Punjab for Eway Limit is 50K.

As per Rule 138 of CGST Act if the value of consignment is 50k & being transported via Motorised conveyance the Eway is mandatory.

Yes if goods being send to Transporter Place for further delivery within the distance of 50 km in a state , then Eway is not required , you can send the goods to Transporter place without generating B part of Eway.

But we directly send to customer from our place as deduction is merely 5 km we dont hire any transporter

Dear Anmol

Even though it's less then 5km , if it's send via Motorised conveyance & consignment value is 50k , Eway is mandatory.

THERE IS NO EXEMPTION OF DISTANCE IN EWAY RULE.