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

Mahalaxmi Traders, a registered dealer in Pune, hands over goods worth ₹80,000 to a transporter for road movement without generating an e-way bill itself. Under Rule 138 as given, who generates the e-way bill in this case?

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

  1. AThe transporter, on the basis of Part A information furnished by the registered personCorrect
  2. BThe recipient only, after the goods are delivered
  3. CThe jurisdictional proper officer on request
  4. DNo e-way bill can be generated by anyone other than the consignor

Explanation

Under sub-rule (3), where the e-way bill is not generated by the consignor or consignee and goods are handed to a transporter for road transport, the registered person furnishes transporter information and the transporter generates the e-way bill from Part A details. The other options are not supported by the rule.

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