What is minimum distance for non generating of e way bill
Reply— There is no minimum distance of kilometers for which e-way bill is not mandatory, however there is a minimum amount of consignment value i.e. Rs. 50,000/-, movement of which does not require generation of e-way bill.
As per third proviso to rule 138(3) of CGST Rules, where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Further under Rule 138(14)(n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.
Posted Date: Feb 03, 2021