e-way bill part-B

Bhatkar Atharva (10 Points)

21 September 2018  
Is the given statement to fill Part-B correct?


The distance was within 50 kilometres and, therefore, the petitioner therein was not under an obligation to fill the Part-B of the e-way bill.

I thought it was mandatory to fill both the parts of the bill..as it is necessary for a person to carry e-way bill if the said value of movement is more than 50000..