Subject: EWAY/GST Query - Vehicle Movement from Haryana to Delhi (Non-Sale)

[vaibhav kumar]

Dear Sir/Madam,

I am a registered two-wheeler dealer in Haryana. We plan to transport around 50 vehicles (Honda Activa) to a multi-brand outlet in Delhi for display/sales purposes. This movement is not a sale, and invoices will be issued only at the time of actual sale to customers from Haryana.

Kindly advise on:

• The correct GST procedure for such inter-state movement without sale
• Requirement and basis of e-way bill (e.g., delivery challan)
• Necessary documents to carry during transit
• Any compliance risks or conditions to be aware of

Looking forward to your guidance.

Regards,

VAIBHAV

AI Summary

Inter-State movement of goods without sale requires delivery challan, e-way bill, and proper documentation during transit.
Inter-State movement of vehicles from Haryana to Delhi for display and prospective sale, without consideration and without transfer of title, is movement of goods otherwise than by way of supply. The dispatch must be covered by a delivery challan and, where applicable, an e-way bill, while the person in charge should carry the challan, valid e-way bill and transporter documents. Tax invoice is issued only at actual sale, and return of unsold goods should again be supported by delivery challan and e-way bill.