eway bill required if goods delivered by hand above 50 k

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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.

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

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

Can someone refered relevant clause or section?

thanks

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

thank you very much

welcome

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

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.

USE XXXXXXXXXXBYHAND (10 TIMES X) OR TMXXXXXXXXBYHAND

CORRECT FORMAT IS TMXXXXXXBYHAND IN VEHICLE NUMBER

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