Arjun (Fictional Character): Krishna, May be from 31st May, 2018,  E way bill would be made compulsory for transportation of intra state supply in Maharashtra. But will E way bill be compulsory for the transportation of goods where distance travelled by conveyance is less than 50 km?

Krishna (Fictional Character): Arjuna, Yes. Even if the distance of transportation is less than 50 kms then also generation of E way bill will be compulsory.

Arjun: Krishna, how to calculate the distance of 50 kms?

Krishna: Arjuna, The distance to be travelled can be an approximation which can be ascertained by using the MAP feature in order to compute the distance between the place of dispatch to the place of delivery.     

Arjun: Krishna, For whom it is compulsory to generate E way bill even if the distance of transportation is less than 50 kms?

Krishna: Arjuna, it is compulsory for everyone to generate E way bill even if the distance of transportation is less than 50 kms. Ex: Suppose the goods are supplied by a wholesaler to retailer and the distance of that transportation is 4 km. Then also it is compulsory to generate E way Bill.      

Arjun: Krishna, is there any exemption from generating E way bill by the transporter?

Krishna: Arjuna, If the distance of the transportation is less than 50 kms, then it is not required to give the details in Part B of the E way bill i.e Details of the transporter.      

Arjun: Krishna, is there any exception to generate the E way bill for the transportation within the distance of 50 kms?

Krishna: Arjuna, If the goods are transported by non-motorised vehicle like bullock cart or by human being, no need to generate E way bill.

Ex: Retailer  say ‘A’ sends a person to wholesaler ‘B’ to bring goods from him, the goods value being Rs. 60000 i.e greater than Rs. 50000. Then even if the value of goods is greater than Rs. 50000 no E way bill needs to be generated as transport of goods is being done by non-motorised vehicle it means here by human being. But in same case, if the goods had been transported by scooter, then E way bill needs to be generated.                

Arjun: Krishna, What lesson the taxpayer should take from this?

Krishna: Arjuna, whether the distance of transportation is more or less 50 kms, it is very much important for everyone to generate E way bill. This thing would be troublesome for taxpayers as well as transporters.

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Tags : CA Umesh Sharma (179) E-way Bill (156) goods and services tax (4929) GST (4532)

3 responses to “E Way Bill and Problem of 50 KMs!”

  1. Vijay Kumar Dadoo says:

    E way bill for transportation of material of value more than Rs. 50,000/- to parties within 50 Kms?
    Things are getting complicated day by day, and work/production effected.

  2. Tejas Shah says:

    But if the value of the invoice is less than 50k, then neither part is required to be filed, right?
    So doesn’t this make way for people to make invoices of smaller amounts to avoid preparing the eway bill altogether?

  3. CA pramod anand says:

    How e way bill compulsary for <50 KM

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