Skip to content

CA Intermediate · Taxation · E-Way Bill

Meera Exports, Jaipur (registered), sends three separate consignments on the same day by road to the same recipient in Delhi in a single vehicle. The invoice values are Rs 30,000, Rs 35,000 and Rs 28,000, respectively. Total value of goods in the vehicle is Rs 93,000. Which statement is correct as per the CGST Rules?

An e-way bill is required, because the value of a consignment is the total value of goods carried in the conveyance across invoices. The total of Rs 93,000 exceeds Rs 50,000, so each invoice being under the limit individually does not remove the requirement.

  1. ANo e-way bill is needed because each invoice is below Rs 50,000
  2. BAn e-way bill is required, because the consignment value is the total value of goods in the conveyance, exceeding Rs 50,000Correct
  3. CAn e-way bill is required only for the highest-valued invoice
  4. DAn e-way bill is required only if the recipient is registered

Explanation

Consignment value is determined by the total value of goods in the conveyance, with multiple invoices taken together. The three invoices total Rs 93,000, which exceeds Rs 50,000. Because this is an inter-State movement of a consignment above the threshold, an e-way bill is needed. The view that each invoice is tested separately is wrong, and the recipient's registration status does not matter.

Did you get it right without looking?

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

Practise E-Way BillFree diagnostic mock

More E-Way Bill questions