TaxTMI 
TaxTMI 
My client is distributor of mobile phones in Chennai. He sells mobile phones to retail outlets in Chennai. But all the goods i.e. mobile phones are delivered through public transport like buses or through Metro. Is E way bill required as the Invoice value is more than ₹ 1 lakh? Is yes, how do we mention the Bus number or Metro number in E way bill? Is there any exemption for the same?
E way bill for Public transport
21 Aug 2021 
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E-way bill obligation: motorised public transport deliveries require e-way generation, with vehicle details completed when known.
E-way bill obligation applies where goods move in a motorised conveyance; consignors must generate the e-way bill before movement and complete Part A, while Part B (vehicle details) may be entered when the vehicle is known during transit to validate the document. Metro movements present a distinct compliance issue because rail-based public transport may not align with the rule framework for road conveyances; non-motorised legs of a journey do not attract the e-way requirement. (AI Summary)
E-way bill obligation applies where goods move in a motorised conveyance; consignors must generate the e-way bill before movement and complete Part A, while Part B (vehicle details) may be entered when the vehicle is known during transit to validate the document. Metro movements present a distinct compliance issue because rail-based public transport may not align with the rule framework for road conveyances; non-motorised legs of a journey do not attract the e-way requirement. (AI Summary)