Skip to content

CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

Gupta Textiles, a registered supplier in Kolkata, sends goods worth Rs 80,000 to a buyer. The buyer, a registered person, receives the e-way bill details on the common portal as generated by the supplier but neither accepts nor rejects the consignment. Which statement is correct as per the CGST Rules?

The buyer is deemed to have accepted the details. If no acceptance or rejection is communicated within 72 hours of the details being made available, or by the time of delivery of goods, whichever is earlier, deemed acceptance applies under the CGST Rules.

  1. AThe buyer is deemed to have accepted the details if no response is made within 72 hours of the details being made available, or at the time of delivery of goods, whichever is earlierCorrect
  2. BThe e-way bill is automatically cancelled after 72 hours
  3. CThe buyer is deemed to have rejected the details after 72 hours
  4. DThe buyer is deemed to have accepted the details only after 15 days

Explanation

Under rule 138(11) the details are made available to the registered recipient, who communicates acceptance or rejection. Under rule 138(12), if no communication is made within seventy-two hours of the details being made available, or the time of delivery of goods, whichever is earlier, acceptance is deemed. Silence is not rejection, and the 15-day period relates to updating Part B of a generated number.

Did you get it right without looking?

One question tells you little. A timed set on Tax Invoice - Electronic Way Bill shows your real accuracy, how long you take and where you lose marks.

Practise Tax Invoice - Electronic Way BillFree diagnostic mock

More Tax Invoice - Electronic Way Bill questions