Question3:

 XYZ is selling the goods to PQR. PQR is taking the delivery of goods from the warehouse of XYZ by arranging his own truck. XYZ is simply handing over the goods to PQR at XYZ’s warehouse. Who has to prepare E-Way bill? XYZ or PQR or both?

Answer:

It does not make any difference whether PQR is coming to take delivery  or not any of them can make the e way bill as in routine

There will be one different situation only when the buyer is not registered and taking delivery of the goods from supplier and carrying it himself In this case no need to make EWB

This is a case when you go to show room and buy a product for your personal use .(REPLY dt. 31/1/2018)