E WAY BILL
Is an E-Way Bill Required for Moving Own Machines for Work?
Yes, an E-Way Bill is required even when moving your own machines for work, under certain conditions. Below are the key details:
1. When is an E-Way Bill Required for Own Machines?
An E-Way Bill must be generated if:
✅ The value of the machine exceeds ₹50,000.
✅ The machine is being transported from one place to another (even for own use).
✅ It is being moved interstate or intrastate (depending on state-specific rules).
✅ The movement is done through a transporter or own vehicle.
2. When is an E-Way Bill NOT Required?
❌ If the value is below ₹50,000.
❌ If moved within 50 km (within the same state) without a transporter change (only Part A of E-Way Bill is needed).
❌ If transported using non-motorized vehicles (e.g., bullock cart, bicycle).
3. What Document Type Should Be Used?
Delivery Challan (if the machine is not being sold).
E-Way Bill with ‘Own Use’ as the reason under "Others" in the form.
Invoice (if it's being sent for repair or job work).
4. How to Generate the E-Way Bill?
1️⃣ Log in to the E-Way Bill Portal: ewaybillgst.gov.in
2️⃣ Select “Generate New”.
3️⃣ Enter details like machine details, sender & recipient (own business name), and vehicle number.
4️⃣ Choose ‘Others’ as the reason for movement.
5️⃣ Generate and carry the E-Way Bill along with the Delivery Challan.
5. Important Notes:
Even though the machine belongs to you, it is still considered movement of goods under GST.
In case of interstate movement, generating an E-Way Bill is mandatory.
If the machine is being sent for repairs, select ‘Job Work’ as the reason for movement.
If stopped by authorities, failure to present an E-Way Bill may result in a penalty or seizure of the machine.
What is Self-Invoicing in GST?
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