In the case of movement of goods by the railways, there is no need to issue e-way bill with the goods, but the railways have to pay an invoice or delivery challan or a bill of supplies as the case may be with the goods. In addition, e-way bills can be prepared before or after the movement of goods. It is necessary to produce e-way bills at the time of delivery of goods. Railways will not deliver the goods unless the e-way bill required under rules is produced in the time of delivery. But the purpose e-way bill does not include the rail lease of the parcel place by rail, the expression carried by the Railways.