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CA Intermediate · Taxation · E-Way Bill

Mehta Pharma, Ahmedabad (registered), sells goods worth Rs 30,000 to an unregistered dealer in Rajkot (same State) and the goods are moved by a transporter. Alongside, Mehta Pharma sends medicines worth Rs 90,000 to a registered recipient in Pune, Maharashtra, by road. Which statement is correct?

Only the Pune consignment needs an e-way bill, because it is moved inter-State and its value of Rs 90,000 exceeds Rs 50,000. The Rs 30,000 Rajkot consignment is below the threshold, so no e-way bill is compulsory for it.

  1. AE-way bill is needed for neither consignment
  2. BE-way bill is needed for the Pune consignment only, as its value exceeds Rs 50,000 and it is inter-StateCorrect
  3. CE-way bill is needed for both consignments because a transporter is involved in one
  4. DE-way bill is needed for the Rajkot consignment only

Explanation

The Pune consignment is inter-State and Rs 90,000 exceeds Rs 50,000, so an e-way bill is needed. The Rajkot consignment is Rs 30,000, below the threshold, and the unregistered recipient does not change this threshold rule in the stated facts (the supplier is not required to generate it merely because a transporter is used). Hence only the Pune movement needs it.

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