Question

When a person is carrying taxable goods with himself in his bag, how to fill transporter`s details in Part-B of E-way Bill?

Answer
 

E way bill shall be generated when the goods are transported either by Consignor or Consignee through motor vehicle owned or hired one and when the value of such goods exceeds Rs. 50000/-

However as per Rule 138(14) of CGST Rule, 2017 E-way bill is not required to be generated in the following cases
(a) where the goods being transported are specified in Annexure;

(b) where the goods are being transported by a non-motorised conveyance;

(c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory;

(e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II,

Here may be two possibilities in your case:
Firstly if person carrying taxable goods in bag in his personal car, then the details of personal vehicle no. can be furnished in Part B of E Way Bill and in Transin detail you can entered GSTIN of customer.
Secondly if person carrying goods in a bag on bicycle, walk rather than through motorised conveyance, then in that case as per above said proviso E-way shall not be generated. (Reply dt.27/02/2019)