In certain situations under GST, a taxpayer can generate an e-Way Bill without entering vehicle details, especially where the transporter is within 50 km and delivery is within the same state.

Legal Basis – Rule 138(3) of CGST Rules

Rule 138(3): Where the goods are transported for a distance of up to fifty kilometers within the same state or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the vehicle number is not mandatory in Part B of FORM GST EWB-01.

Key Scenarios Where Vehicle Number Is Not Required:
Scenario Vehicle No. Required?

Transport from consignor’s place to transporter’s hub within 50 km in same state  Not required in Part B
Delivery by taxpayer’s own vehicle within 50 km in same state  Required (Part B must be filled if actual movement happens)
Movement beyond 50 km Mandatory
Delivery using hand cart, bicycle, or non-motorised vehicle e-Way Bill not required at all
For intra-state supply of exempted goods or value ≤ ₹50,000 Not required

Practical Example
Taxpayer located in Mumbai sells goods to a buyer also in Mumbai.

Goods are moved by a transporter located within 50 km from the taxpayer.

Taxpayer generates Part A of e-Way Bill (invoice details), but does not fill Part B (vehicle number), relying on Rule 138(3).

Transporter later updates Part B when goods are moved further (if required).

Important Clarification
This exemption applies only from consignor to transporter, not directly from consignor to consignee.

If the movement is from supplier to buyer directly, then vehicle number is mandatory, even if distance is ≤ 50 km.

Summary Table
Movement Type Distance Vehicle No. in Part B Rule
Consignor → Transporter hub ≤ 50 km  Not required Rule 138(3)
Consignor → Consignee ≤ 50 km  Required Rule 138(5)
Transporter → Consignee ≤ 50 km Required Rule 138(5)

Conclusion
A taxpayer can generate an e-Way Bill without vehicle details only if goods are being sent to a transporter located within 50 km in the same state, as per Rule 138(3). For all other scenarios, vehicle number is mandatory in Part B of the e-Way Bill.