GST
Short distance movement without Part B
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Facts
Where goods move within the same State up to 50 km between the consignor's place of business and the transporter's place, or from the transporter to the consignee, Part B details need not be filled. Part A is still required.
Provisions and law
- Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
Analysis
This relaxation is for short local legs. Example: a Pune distributor sends goods worth Rs 1.2 lakh 20 km to the transporter's yard; Part A is enough for that leg. When the transporter then carries goods 300 km to Nagpur, Part B must be updated with the truck number. Check the current rule text, as conditions have changed over time.
Conclusion
- Check that both points are in the same State and within 50 km
- Generate Part A with the invoice details
- Update Part B before the long-distance leg
- Carry the invoice with the goods
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