Sir,
We are an importer based at Gujarat and we have imported 42 machines from Taiwan to Nhava Sheva. Out of 42 machines, we want to sell 10 machines directly to our Bombay dealer. So can I raise an invoice to Bombay dealer without generating e way bill as there will be no details to fill up part B. Secondly how to carry 10 machines from port to the Bombay dealer as there will be no e way bill along with it. Thirdly, while transporting 32 machines to Gujarat, Bill of entry will be mentioning 42 machines, so can it be an issue ?
This specific practical situation is not covered in Eway bill rules.
However with rules we can arrive at a solution.
First you need to create an E-way bill for 10 units from customs to your premises, then one more E-way bill from your premises to customers location. Transporter should carry these E-way bills along with BE copy.
You can bring goods with E-way bill for remaining units with copy of all E-way bills and BE.
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