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
Replies (10)
Quick Summary
E-way bill is not required if goods are delivered by hand without using any motorized vehicle, even if invoice value exceeds Rs 50,000. As per Rule 138(14)(b) of CGST Rules, e-way bill is mandatory only for transportation by motorized conveyance.
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
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.