As per Rule 138 of the GST, it is understood that an e-way bill is not required when goods are transported by a non-motorised conveyance.
A friend informed me that during a separate inquiry, a GST officer reviewed certain transactions of his company and observed that e-way bills had not been generated for a few invoices. He clarified that the goods were dispatched via hand carts (the distance was also short), and therefore, e-way bills were not applicable. The value per invoice was approximately ₹1–1.5 lakhs, which can reasonably be transported through such means, with no indication of any irregularity.
However, the officer maintained that, as per the rules, at least Part A of the e-way bill must be generated. His consultant also concurred with this view. Can you please share your expert opinion on this ?

Dear Sir/Madam,

I am a registered two-wheeler dealer in Haryana. We plan to transport around 50 vehicles (Honda Activa) to a multibrand outlet in Delhi for display/sales purposes. This movement is not a sale, and invoices will be issued only at the time of actual sale to customers from Haryana.

Kindly advise on:

* The correct GST procedure for such inter-state movement without sale
* Requirement and basis of e-way bill (e.g., delivery challan)
* Necessary documents to carry during transit
* Any compliance risks or conditions to be aware of

Looking forward to your guidance.

Regards,
VAIBHAV

I have Rs.80000/- Input (CGST & SGST) lying unused in Electronic credit ledger. The balance remain unused from 2017 -2018 onwards. Can I use to set off the liability ( CGST & SGST) for the FY 2025-2026. Pls advice

If appeal to appellate authority is rejected due to not approval of condonation of delay and time limit of 120 days also been expired for appeal to appellate authority
Then against that order whether appeal to GSTAT can be filed?

Hi,

Can ITC for repairs and maintainance done for property be taken by landlord if he is charging and paying GST on Rent income?

Also can the same expense be capitalised?

Please advice.

Regards,

hii!!!
i am individual and proprietor, i have car and claim depreciation under income tax act, i am registered under GST and sold car

1. selling car to unregistered person under gst
2. selling car to registered person under gst

GST applicability, GST apply or not?

Hi,

Can an individual having rental income above 20 lakhs can register under composition scheme for rental income?

If yes , then flat rate to be paid on total rent income? i.e rent from commercial + rent from residential properties?

Please advice.

Regards,

New Firm Incorporate on 01/04/2026 means in F.Y 26-27
Sales have started from April. After 10 months, the sales will exceed ₹5 crore. In that case, should e-invoicing be started only once the ₹5 crore threshold is crossed, or does it need to be started from now?

GST registration for my previous business of “Davat Soda”, which is now completely shut down. However, GST registration is still active (regular scheme).

Currently, working as an insurance agent (vehicle insurance), and receiving commission income from insurance companies.

Whether I need to report this insurance commission in GSTR-1 or GSTR 3B

Taxpayer is registered under the QRMP scheme. During the Jan–March quarter, total taxable turnover(Only B2C) exceeds ₹50 lakh. However, monthly turnover is ₹13 lakh in January and ₹44 lakh in February, and no IFF has been filed. Whether Rule 86B (1% cash payment) is applicable?