E WAY BILL REQUIREMENT FOR GOODS SENT FOR WEIGHMENT TO THE WEIGHBRIDGE

Is e way bill required for movement of Goods for weighment to the weighbridge is one of the frequently asked question by the GST Registered persons.

Let us see the provisions of the GST law on the same.

Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.

It has to be understood that the generation of e-way bill is applicable not only for the Sale/Outward supply transactions but also for any type of transaction involving movement of goods. Hence there is no distinction w.r.t movement of goods on account of Sale or Weighment and e way bill will be required for movement of goods for weighment to the weigh bridge subject to certain conditions.

As per CGST provisions,

No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55.

Reference :- https://docs.ewaybillgst.gov.in/html/faq_new.html

Other FAQs on eway bill generation can be found in

https://cbic-gst.gov.in/pdf/18062019-FAQs-EwayBill-Faq.pdf

Points to be noted :-

1. Even though generation of E way bill is not necessary upto 20 kms from the place of business of the consignor to a weighbridge, Delivery challan is mandatory for such transport of goods.
2. To avoid ambiguity and detention, generation of e way bill for weighment is recommended irrespective of the distance as above.
3. While generating e way bill for sending goods for weighment, the Type of Transaction may be selected as Outward and Sub-type may be selected as Own Use (or) Others. Own use will automatically prefill your Name , address & GST number in the portal and the same has to be typed manually if “Others” is selected.
4. If the weighbridge and Registered business place is situated in two different states, e-way bill is mandatorily required.