15 November 2020
Facts: 1) Tax Payer's (TP) location is X 2) His Client's location is Y 3) Vendor's location is also Y 4) X & Y are at around 10 kms distance from each other 5) In other words, vendor and TP's client are located at same location. They are just 5 buildings away from each other. 6) TP picks up goods worth Rs.1.74 Lakh from his vendor and delivers to his client. It is a hand delivery. No vehicle is used.
Query: a) Does TP need to generate E Way Bill? b) If yes, which parts of E Way Bill are mandatory for this case?