Query on E-way Bill

E-way bill required in case where supply involves movement of goods either by supplier or buyer and where consignment value of such goods exceeds Rs.50000. Indeed, such movement must be through motorized conveyances. In your case as no motorized conveyances involved in supply, E-Way bill not needed - C.G.S.T Rule no.14 and sub rule (b) - E-way bill is not required to be generated, where the goods are being transported by a non-motorized conveyance;