When an e-way bill is not required to be generated in Form GST EWB-01 for movement of goods under GST?
As per CGST Rule 138(14) no e-way bill is required to be generated for movement of goods in certain cases, as are notified under the CGST/ SGST Rules, like goods transported by unorganised sector, movement from port/ airport for custom clearance, etc. Such circumstances, where no e-way bill is required for movement of goods, have been specified in the said Rule as under:
(a) where the goods being transported fall in the list of goods (154 items) specified in Annexure to CGST Rule 138(14);
(b) where the goods are being transported by a non-motorised conveyance/ vehicle;
(c) where the goods are being transported from the 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; and
(d) in respect of movement of goods within such areas, as are notified under Rule 138(14)(d) of the SGST Rules of the concerned State.
When Part B of EWB-01 not required to be filled up
Besides, a practical relaxation has been provided to the Supplier/ Transporter by way of third proviso to CGST Rule 138(3), whereby Part-B of Form GST EWB-01, i.e. relating to details of the vehicle, is not required to be filled where the goods are transported for a distance of less than ten kilometres within the State/ UT from the place of business of the consignor to the place of business of the transporter for further transportation.