Question

Whether e way bill is required for goods replacement?

Answer

As per Rule 138(1) of CGST E Way Bill is required for the 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
Therefore you are required to generate E Way Bill for the movement of goods for replacement if the consignment value of goods exceeds Rs 50000/-.
 

(Reply dt. 12/06/2018)