QUESTION

We have to transfer the goods from our one premises to another premises within same GSTN and distance around 50 Mtr. We will transfer the goods by Forklift which have not the valid vehicle no to generate the e-way bill. Transaction shall be as follow: Delivery Challan to be generated more than Rs. 50,000/- and material shall be transferred in multimovement from one premises to another premises by Forklift. Please advise whether e-way bill is required if Yes. Since we don`t have valid vehicle no. so please suggest how to generate e-way bill.

ANSWER  
 

Facts of the case: Whether EWB is required for transfer of goods valuing more than Rs 50000/- from  one premises to another premises within same GSTN and distance around 50 Mtr. by Forklift which have not the valid vehicle no to generate the e-way bill.

Law Applicable: CGST RULE 138
(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees' 

(i) in relation to a supply; or 
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said  goods as specified in  Part A of  FORM GST EWB-01 , electronically, on the common portal  along with such other information as may be required on the common portal and a unique  number will be generated on the said portal: 

Interpretation: As per Rule 138 the EWB bill is to be generated irrespective of the distance involved in the movement of the goods if the consignment exceeds Rs 50000/-. EWB is to be generated for the motorized vehicles and the forklift is a motorized vehicle. 

Conclusion: If the forklift does not require any vehicle no as per the Motor Vehicle Act then take a screenshot of the site after filing EWB and clear goods on challan with the copy of screen shot but if the forklift requires vehicle no under Motor Vehicle Act then you can't move the goods on forklift without vehicle no. (Reply dt. 27/01/2021)