EWayBill stooped

If single movements then e-way bill required

one vehicle, one party, 2 splitting invoices 27000,32000

yeah... E-way bill required.

I read 138 section but there is not found any matter

I think you have file all  returns  till date urgently   .

E way bill is compulsory in your case

Yes , The Eway is mandatory in your case , as you have avoided to generate Eway by making 2 bills for same party.

As per Rule 138E , inserted by vide Notification 74/2018 CT , the Tax payer will be not allowed to generate Eway who has:

a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

e-way bill required to issie