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

Anand Traders, a registered person, hands over goods of consignment value ₹80,000 to a transporter for road movement without generating an e-way bill. As per Rule 138(3), who generates the e-way bill and on what basis?

The transporter generates the e-way bill. Where the registered person has not generated it and hands the goods over for road transport, the registered person furnishes the transporter's details and Part A information, and the transporter generates it on that basis.

  1. AThe transporter, on the basis of the Part A information furnished by the registered personCorrect
  2. BThe recipient alone, after the goods are delivered
  3. CThe jurisdictional tax officer on request of the consignor
  4. DNo one, because the registered person did not generate it first

Explanation

Rule 138(3) states that where the e-way bill is not generated under sub-rule (2) and goods are handed over to a transporter for road transport, the registered person furnishes the transporter's information and the transporter generates the e-way bill on the basis of the Part A information furnished by the registered person. The option saying nobody generates it ignores this provision.

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