Query : Is Part A of EWB required for movement through Non Motorized Vehicle

This query is : Resolved

Manish B (Querist)
Follow

01 May 2026 As per Rule 138 of the GST, it is understood that an e-way bill is not required when goods are transported by a non-motorised conveyance.
A friend informed me that during a separate inquiry, a GST officer reviewed certain transactions of his company and observed that e-way bills had not been generated for a few invoices. He clarified that the goods were dispatched via hand carts (the distance was also short), and therefore, e-way bills were not applicable. The value per invoice was approximately ₹1–1.5 lakhs, which can reasonably be transported through such means, with no indication of any irregularity.
However, the officer maintained that, as per the rules, at least Part A of the e-way bill must be generated. His consultant also concurred with this view. Can you please share your expert opinion on this ?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

01 May 2026 In my view, the officer’s stand is safer. Where the consignment value exceeds ₹50,000, Rule 138(1) requires furnishing of details in Part A of FORM GST EWB-01 before commencement of movement, unless the goods/movement fall under a specific exemption. Movement through hand cart/non-motorised conveyance may justify non-furnishing of vehicle details/Part B, but it should not be read as a blanket exemption from Part A. Therefore, for invoices of ₹1 lakh–₹1.5 lakh, the better compliance approach is to generate Part A and keep invoice, delivery proof and movement records. If Part A was not generated earlier due to bona fide interpretation, the taxpayer may explain the facts, short distance, non-motorised movement and absence of tax evasion intent, but going forward Part A should be generated.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

CA Narender Yarragorla

PRABHU

ACCFIN SOLUTIONS

Prabhakar Manjunath

Saumil Kapadia

Subscribe Now

Query : Is Part A of EWB required for movement through Non Motorized Vehicle

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Article Assistant

Accountant

CA Final