CHARTERED ACCOUNTANT
396 Points
Joined August 2010
Courier Agency and GTA are different in nature. With respect to query on issuance of E-Way Bill, please note that E-Way bill is required for every movement of goods unless specifically exempted. Further, Rule 138 of CGST Rules has specific reference when goods are moving through courier agency. Same has been reproduced below for your easy reference:
Provided that the transporter, on an authorization received from the registered
person, may furnish information 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:
Regards,
Nirav Worah