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Intra State E-way bill in the state of Rajasthan

Intra State E-way bill in the state of Rajasthan

Intra State E-way bills are going in the state of Rajasthan to be applicable w.e.f. 20.05.2018. Here is a brief advisory on that matter:-

1. E-way bill is to be issued in each case where the value of the material in the vehicle is more than Rs.50,000/-. It is to be noted that always the value or approx. value of the material is to be seen. In no case, the value of Job work or service is to be seen. If the value of material including Job charges exceeds Rs. 50,000/- then the e-way bill is mandatory to be prepared.

2. E-way bills are to be issued in case of each transaction where the material is being moved in a Motorised Vehicle i.e. Bus, Jeep, Pickup, E-Rikshaw, Two Wheeler or any other vehicle which runs on some sort of fuel.

3. E-way bills are to be issued in all the following cases irrespective of distance (There is no exemption of 50 Kms in these cases):-

a. Sending material form one factory/godown/premises of own to another factory/godown/Premises of own.

b. Sending material to Job worker from own premises or directly from the premises of buyer (Bill to ship Eway bill can also be issued by the supplier in this case).

c. Sending the material to inspection house for primary inspection.

d. Sending the material from place of one job worker to another job worker.

e. Sending the material for Exports.

f. Sending the material for Supply to the buyer.

g. Sending the machinery for repairs outside the premises

h. Transportation of Imported material from the Customs station of clearance till the factory/godown/warehouse.

4. E-way bill is to be issued by the supplier even when the material of value more than Rs. 50,000/- is moved into own conveyance (like the car of the owner or staff) citing vehicle number.

5. E-way bill is not required in the case where the goods are exempted in GST.

6. 50 Kms Exemption:- 50 Kms exemption for generating e-way bill is available only when:-

a. Material lying at Transporter’s place is sent to factory/godown/premises of the registered person (i.e. the recipient).

b. Material lying at our factory/godown/premises is sent to transporter’s premises for further transportation.

Note:- In case if the material is sent for Job Work to interstate Job Workers then an e-way bill is to be prepared irrespective of consignment value (i.e. even if the consignment value is less than Rs. 50,000/-)

CA Ranjan Mehta

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