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CA Intermediate · Taxation · E-Way Bill

Anand Pharma, Ahmedabad, sells goods to a customer in Gujarat through three invoices dispatched together in one vehicle: Invoice A Rs 20,000, Invoice B Rs 18,000 and Invoice C Rs 25,000, all for the same consignee. Each invoice is separately below Rs 50,000, but the total is Rs 63,000. Which statement correctly describes the e-way bill position for this consignment?

An e-way bill is required because the consignment value is the total of the goods carried in the vehicle, Rs 63,000, which exceeds Rs 50,000. The invoices cannot be looked at separately to avoid the requirement, and the movement need not cross a State border.

  1. AAn e-way bill is required, because the consignment value of goods in a conveyance is Rs 63,000, exceeding Rs 50,000Correct
  2. BNo e-way bill is required because each invoice is below Rs 50,000
  3. CAn e-way bill is required only for Invoice C, being the largest
  4. DAn e-way bill is required only if the vehicle crosses a State border

Explanation

Consignment value is determined by the total value of goods in the conveyance, taking the invoices together: 20,000 + 18,000 + 25,000 = Rs 63,000, which is above Rs 50,000. Treating invoices separately is the key error. Intra-State movement is also covered by the rule, subject to State notified limits.

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