Question 39: 

From which notification or date E-Way Bill Mandatory even for 1Km distance for inter-state or intra-state (where applicable) movement of goods of more than Rs. 50,000.

Answer 

INTER STATE SUPPLY

The E-Way Bill is applicable on every movement of goods except on the movement which are specifically mentioned in Rule 138.

Rule 138 exempts following:
1. Value of goods upto Rs 50000/-.
2. Goods exempted as per annexure to Rule 138
3. Movement on Non-Motorised Vehicle
4. Details of conveyance in Part-B is not required if distance between place of consignor & transporter is less than 50 kms within the state / UT. Also no update in Part-B is required if distance between place of consignee & transporter is less than 50kms within the state / UT.
5. Movement of goods for weighment and back upto a distance of 20 kms .
There are also many other exemptions specified in Rule 138

Since the Law is not giving exemption to movement of goods other than above, therefore the same will apply even if the distance is 100 meters or less than it.

INTRA STATE SUPPLY

So far as Intra- state supply is concerned, most of the states have followed the same Law. If you are talking about any particular state please check whether the Law is changed in that state (reply dt. 05/04/2018)