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eway bill required if goods delivered by hand above 50 k

VIKAS KUMAR SHARMA (GST Practioner) (633 Points)

29 March 2019

If a person delivered goods to recipent by HAND eway bill required for invoice value more than Rs. 50,000 and supply inter state.

Please reply soon. Delivery of goods pending
Regards

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10 Replies

Kunal Mittal (FINANCE OFFICER) (580 Points)
Replied 29 March 2019

e way bill is necessary only if its being expedited by vehicle. if not expidited by vehicle then no eway bill.

Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 29 March 2019

E-way bill not required if delivery is done to recipient by hand

VIKAS KUMAR SHARMA (GST Practioner) (633 Points)
Replied 29 March 2019

Can someone refered relevant clause or section?

thanks

Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 29 March 2019

in Rule 138 of CGST Rules, Chapter XVI (E-way Rules)
Refer sub rule no 14(b) of Rule 138
It states ".. No E-way bill is required to be generated where goods are being transported by a Non-motorised conveyance "

Refer following link to get the rule :
https://docs.ewaybillgst.gov.in/documents/EWBRules.pdf

1 Like

VIKAS KUMAR SHARMA (GST Practioner) (633 Points)
Replied 29 March 2019

thank you very much

Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 29 March 2019

welcome

Harshadbhai Ukani (2 Points)
Replied 10 February 2021

What if the person collect material from us valued more than 1,00,000/- and use public transport for reaching his/her factory/office?

CA Subba Reddy Bonam (Practising chartered accountant) (496 Points)
Replied 10 February 2021

Dear Mr. Harshad,

One of the FAQ given by GST department is as follows which clarifies that E way bill is required even in the case of transport of goods in public transportation.

* In case of Public transport, how to carry e-way bill?

In case of movement of goods by public transport, e-way bill shall be generated by the person who is causing the movement of the goods, in case of any verification, he can show e-way bill number to the proper officer.