Satish Sarda

Finally from 1st April E-way Bill for Inter-state movement of goods( location of the supplier and place of supply are in diffierent states )  has become mandatory. However , for Intra-state movement of goods(location of the supplier and place of supply within same state) eway bill is going to be rolled out from 1st May, 2018. While there is a need to know about the e-way bill rules in great detail, it is equally important to know when e-way bill is not required, which is bound to save precious time and energy. In this article, let us understand all those cases, where the movement of goods does not warrant the generation of an e-way bill irrespective of its value.

Cases where e-way bill is not required:

Where goods are being transported by a non-motorised conveyance ,

consignment value is less than fifty thousand rupees; movement of goods is taking place between unregistered supplier and unregistered recipient,

Where goods are being transported from the customs port, airport, air cargo complex and land customs station to an Inland Container Depot (ICD) or a Container Freight Station (CFS) for clearance by customs,

Where goods are being transported under customs bond from an Inland Container Depot (ICD) or a Container Freight Station (CFS) to a customs port, airport, air cargo complex and land customs station ,

Where goods are being transported under customs supervision or under customs seal,

Where goods are being transported from one customs station or port to another customs station or port,

Where goods are being transported as transit cargo from or to Nepal or Bhutan,

Where goods are being transported up to a distance of 20 KMs from the place of the business of the consignor to a weigh-bridge for weighing or from the weigh-bridge back to the place of the business of the said consignor. However, in this case, the movement of goods has to be accompanied by a delivery challan,

Where goods are being transported by rail and the consignor of goods is the Central Government, State Governments or a local authority,

Where empty cargo containers are being transported,

Where movement of goods is being caused by defence formation under the Ministry of Defence as a consignor or a consignee ,

E-way bill not required, where the following goods are transported, which are goods exempted from e-way bill:

Alcoholic liquor for human consumption, Petroleum crude,High speed diesel, Motor spirit (commonly known as petrol), Natural gas, Aviation turbine fuel, Liquified petroleum gas for supply to household and non-domestic exempted category (NDEC) customers, Kerosene oil sold under public distribution system (PDS), Postal baggage transported by Department of Posts, Natural or cultured pearls and precious or semi-precious stones, Precious metals and metals clad with precious metal, Jewellery, goldsmiths’ and silversmiths’ wares and other articles, Currency, Used personal and household effects, Coral, unworked and worked coral.

Where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No.2/2017 – Central Tax(Rate) dated 28.06.2017  ( exempted from GST ) which includes live animals, unfrozen meat, fish , Fresh Milk, curd, lassi, unbranded paneer ,fresh fruits,  vegetables,  Unbranded rice, flour , all goods of seed quality,  salt , bread , firewood, newspaper, Mannnually operated or Animal driven agri implements, Handloom etc.

E-way bill not required for goods which are treated as no supply under Schedule III of the CGST Act.

Where Goods are transported for a distance lesser than 50 KM within State :

a) FROM– Place of business of the consignor TO– Place of business of the transporter FOR – Further transportation  OR

b) FROM– Place of business of the transporter TO – Place of business of the consignee ( only Part A of EWB-01 is required to be filled )

Businessmen ( Consigners/ Consignees )  and transporters need to keep this e-way bill exemption list in mind, so that they are aware about when to generate, and when not to generate the e-way bill for movement of goods.

Compiled by: CA Satish Sarda, Past Chairman and Practicing Chartered Accountant

(The author can be reached at satishsardanagpur@gmail.com)

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21 responses to “E-Way Bill Not Required, If…………………!!!!”

  1. sunil shah says:

    e way bill required for cloth ,grey fabric etc..
    plsease inform

  2. RK AGRAWAL says:

    If we transporting of Rice And Paddy and value above 50000Rs.Then Eway bill is Required ?

  3. star says:

    If From Delivery & To Delivery are same, there is need to issue E way Bill?

  4. Surendra says:

    Dear sir please inform me
    i want to stock transfer my other branch within 100 km same gst no and transporter not required becouse item is tractor this is transfer by road on self running by driver then e way required or not required

  5. P Chandra Sekhar says:

    is it mandatory for issue of e way bill for goods like Paddy, Rice , broken rice which are exempted from GST (both intra and inter state transactions) ?

  6. Vimal Pandey says:

    I have a question please tell me. I have two bills 1 bill amount is 40000 and 2 bill amount is 42000 & seller and purchaser are same then EwayBill is mandatory or not.

  7. vivek vartak says:

    if I want to transport goods, which are partially finshed/processed only( labour job) which is also less than 5km and value is also less than Rs. 50000, if I do not generate e way bill . is it OK

  8. M L Sharma says:

    If we send goods to job worker approx distance 12km worth Rs. 20,000/- by Road through Non-Motorized conveyance..say Rickshwa (Manually driven)..will eWay Bill applicable?

    • kailas says:

      sir , if i have received order to supply & installation of goods , i make one common invoice for supply of goods worth Rs. 40,000/- & installation charges of Rs. 12,000/- total invoice value is Rs. 52,000/- .
      for this 52,000/- invoice combination of materil & labour invoice required e way bill.

  9. Amit Singh Chauhan says:

    If we sending goods to our other unit in same state does eway required

  10. rahul chauhan says:

    if our work only 1/2 km than e way bill jaruri hoga ya 1 plant se dusre plant me hi dena h phir kya kre

  11. Rahul Shahi says:

    Sir,
    Let me tell one thing please that,
    Suppose I sent goods without generating E-way Bill (Invoice greater than 50000) and no one catch us ,
    then what will be happen?
    Please guide & reply
    Thanks in advance for your valuable reply.
    Regards

    • mahendra kumar saran says:

      u face problem when file GSTR 1.goverment cross check every tranction more then 50000 by system without eway bill.and it may be possible that each more then 50000 rs inter state taxable tranction u need not filled.it auto populated.and face lot of problem

  12. srinivas says:

    sir
    we are agovt funded research institute and not registered with gst. hao can we raise eway bill for sending 1) rejecetd goods for replacement/repair2)goods for repair
    3)goods for job works goods to our venodrs.

  13. RAJINDER SACHDEVA says:

    RESPECTED SIR
    WE ARE MANUFACTURER OF IRON & STEEL, WHEN WAYBILL IS REQUIRED FOR SUPPLY OF GOODS, THEN ANY COMPULSION ON US TO ALSO MENTION TIME ON INVOICE AS EARLIER WE WERE MENTIONING TIME OF REMOVAL ON EXCISE BILLS….. PLEASE ELABORATE .. REGARDS

  14. ANAND NIPPANI says:

    Sir,my friend is a distributor of Parle products.He effects line supply in the revenue district to Registered and un registered tax payers in his own lorry.How he has to issue e-Way bill.Please substantiate.

  15. Brijesh Rajput says:

    Sir i m Service Provide of Lights and Camera Equipments, I m providing services in all over india and sending equipments for leasing and renting, in my case eway bill applicable or not if yes than who will generate eway bill please confirm?

  16. J L Rathi says:

    If material is delivered through own vehicle in same city or other place

  17. SANGEETA says:

    IF WE RECEIVE GOODS FROM OUR PRINCIPAL FOR ALL BRANCHES LOCATED IN AHMEDABAD & DELHI, AT OUR GODOWN IN MUMBAI, THEN HOW DO WE SEND THE MATERIAL FROM OUR GODOWN(MUMBAI ) TO DELHI & AHMEDABAD – BRANCHES RESPECTIVELY , BILLS ARE RAISED TO ALL BRANCHES RESPECTIVELY BY OUR PRINCIPLE
    HOW WILL E-WAY BILL BE APPLIED HERE.

  18. vijay says:

    nice post

    one confusion…if goods is transport with in 50 km by way of courier agency….do we need to make eway bill part A?

    and more than 50 km by courier then?

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