E-way bill in cash of goods dispatched by hand

This query is : Resolved

AMIT BHARDWAJ (Querist)
Follow

11 May 2018 Dear Sir/Mam,
I Want to know that. In case of goods billed to customer more than 50000 and he received the said goods by hand. The supplier is in uttar pradesh & the customer Is Delhi. He received the said by coming in uttar pradesh and use his personal car for transport. In this case e-way bill is compulsory or not. IF Yes then also tell me E-way bill Part-B is mandatory to filled. P;ease tell me as soon as possible
Thaxx & Regard
Amit Bhardwaj
7428296061

CA Padmasri Manyam

CA Padmasri Manyam (Expert)
Follow

11 May 2018 E-way bill is required even if the goods are transported in own vehicles if the value is more than 50,000 as per Rule 132(2) of CGST Rules. Considering the distance is more than 50 km both Part A and Part B are required to be filled.