CA Student
15932 Points
Joined May 2011
As you said, location of C and D is same, i am presuming that you mean to say that both firms are registered at the same address or using the same warehouse etc.
Then EWB not required for sale from C to D.
In case of sale of goods on “as is – where is” basis, there is no movement of goods. Hence, there is no need to generate e-way bill in such cases.