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Eway Bill Requirements when bill is raised but not movement of goods.

This query is : Resolved 
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(Querist)
04 May 2022 Customer give payment for tools development and after development of tools bill raise to customer by supplier but not movement of tools . In this case eway bill should to raise or not?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
05 May 2022 E way bill not required as material not moved.
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Monu yadav

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Monu yadav (Querist)
06 May 2022 Thanks sir.
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