Intra state e way bill with in 10 km

Eway Bill 1733 views 4 replies

VISHAL GUPTA

ACCOUNTS

23 Points Joined June 2010

We are traders of iron & steels . I would like to know is it compulsory to issue E way Bill against Intra State Sales for each & every sales invoice above 50000/- ? our most of the custmers are within 10 KM distance. Please guide us.

Replies (4)

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

yes ,.. As per Rule 138 if the consignment value exceeds 50k, & Goods are moving via motorized conveyance E-way bill is Mandatory Note: There is no relaxation of distance in E-way Rule Book

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

210453 Points Joined July 2016

Yes.......

Unless some states (like Gujarat) have notified non requirement of E-way bill for intracity transportation. So verify with your state authority.

Extract from Notification No. GSL/GST/RULE-138(14)/B-12 Dated 11th April, 2018.-

In exercise of the powers conferred by clause (d) of sub rule (14) of rule 138 of the Gujarat Goods and Services Tax Rules, 2017, the commissioner of State Tax, Gujarat State hereby notifies all goods in respect of intra-city movement as well as intra-State movement for which No E-way bill is required to be generated in case of ‘Intra-city’ movement of goods in Gujarat. The word ‘city’ shall be considered as per Gujarat Municipalities Act, 1963 and /or Bombay Provincial Municipal Corporation Act, 1949.

........

Explanation :-

(1) For the purpose of this notification, the word "city" shall be the city as notified by the Government under the Gujarat Municipalities Act,1963 and/or the Bombay Provincial Municipal Corporation Act,1949 and shall include village as notified under the Bombay Land Revenue Code,1879 and the word "intra-city" shall be construed accordingly.

(2) For intra-city movement of all goods, no e-way bill is required.

Refer:: notification NOTI/e way bill for Intra State Movement