Can any expert let us know if the Delivery of the material through hand or picked up from the receiver still do I have to raise E way bill being a seller.
If Yes what would be vehicle No to be given in the Eway Bill form?
And in some cases where receiver place and seller place is very close hence parties ship the material without Eway bill without Intimation to the Accounts section.
Please give your comments which will help us to understand.
The replies above are only partly right:
• No e-way bill is needed for goods carried by a non-motorised conveyance (hand, cycle, cart) (Rule 138(14)(c)).
• If the buyer collects the goods in a motorised vehicle (his own car or tempo), an e-way bill is required if the consignment exceeds Rs 50,000 (or the State limit for intra-State). Either the seller or the buyer may generate it (Rule 138(1)). Enter the buyer's vehicle number in Part B, with transport mode "Road".
• Short distance: Part B (vehicle details) is not required where goods move up to 50 km within the State from the consignor's place to a transporter's place for onward movement (Rule 138(3) proviso). This does not apply for direct delivery to the buyer.
• Generating the e-way bill without Part B and moving the goods is non-compliant. Penalty is 200% of tax (Sec 129) and the goods can be detained.
• Certain States exempt intra-city movement below specified limits. Check your State notification.
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