E way Bill

When the value of goods is below 50000 or the Goods sold is Exempted.

When you supply your goods by non motor vehicle is exempted

Refer annexure 14 of rule 138 & in following :

The mode of transport is non-motor vehicle

Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.

Transit cargo transported to or from Nepal or Bhutan

Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot

any movement of goods caused by defence formation under Ministry of defence as
a consignor or consignee;

where empty cargo containers are being transported

For more details refer Notification 12/2018 CT