Examine and decide, whether e-way bill is required in the following situations ? (a) Where goods transit through another State while moving from one area in a State to another area in the same State.

The clarification on this matter given in Circular No. 47/21/2018-GST, dated 8-6-2018: (a) It may be noted that e-way bill generation is not dependent on whether a supply is inter-State or not, but on whether the movement of goods is inter-state or not. Therefore, if the goods transit through a second State while moving from one place in a State to another place in the same State, an e-way bill is required to be generated.