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CMA Final · Indirect Tax Laws and Practice · E-way Bill

A registered principal in Haryana sends goods worth Rs 30,000 to a registered job worker in Rajasthan for processing. Which statement is correct under Rule 138(1)?

An e-way bill must be generated either by the principal or by the registered job worker, irrespective of the consignment value, because goods are being sent from one State to a job worker in another State. The Rs 50,000 threshold does not apply.

  1. ANo e-way bill is needed because the value is below Rs 50,000
  2. BAn e-way bill must be generated by the principal or the job worker, irrespective of the valueCorrect
  3. CAn e-way bill is needed only if the job worker is unregistered
  4. DAn e-way bill may be generated only by the transporter

Explanation

The third proviso to sub-rule (1) says that where goods are sent by a principal in one State to a job worker in another State, the e-way bill shall be generated by either the principal or the job worker, if registered, irrespective of the value of the consignment. The Rs 50,000 threshold therefore does not apply here.

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