Happy CA Day! Get 10% OFF on CAclubindia Pro 1-Yr & 2-Yr Plans. Subscribe Now!

inter state supply and e way bill

423 views 4 replies

VIKAS KUMAR SHARMA

GST Practioner

778 Points Posted on 02 January 2018

Few queries regarding intet state supply in regards of e way bill:-
A) inter state, if value of supply less than ₹ 50000, e way bill optional or compulsory
B) inter state, if distance of supplier and recipient is less than 10 km, e way bill?
C) intera state, value of supply above ₹ 50000 but distance of supplier and recipient is less than 10 km, e way bill?
Regards
Vikas

Replies (4)

mudit gupta

330 Points Posted on 02 January 2018

in case of A there is not compulsory to generate e way bill .
in case of B if distance is less than 10 km there is not compulsory to generate e way bill

Dip Narayan

Deputy Manager

783 Points Posted on 02 January 2018

Exceptions to e-way bill requirement: No e-way bill is required to be generated in the following cases a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 b) Goods being transported by a non-motorised conveyance; c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and e) Consignment value less than Rs. 50,000/- .　