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CA Intermediate · Taxation · E-Way Bill

Verma Logistics, a registered transporter, receives goods from an unregistered supplier for transport in a vehicle. The supplier has not generated any e-way bill, and the consignment value is Rs 2,00,000. The consignee is a registered person in the same State. Who should generate the e-way bill?

The transporter must generate the e-way bill, using information furnished by the unregistered consignor, before the goods are moved. Because the consignment value of Rs 2,00,000 exceeds Rs 50,000, a bill is mandatory, and the transporter takes on the responsibility when the consignor has not generated it.

  1. AThe consignor's e-way bill is not necessary because the supplier is unregistered
  2. BThe transporter, who must generate it on the basis of the information furnished by the consignor, before the movementCorrect
  3. CThe Goods and Services Tax Officer at the check post
  4. DThe consignee only after receipt of goods

Explanation

Where the consignor is unregistered and goods are transported by a transporter, the e-way bill is generated by the transporter on the basis of information furnished by the consignor. The movement cannot proceed without it as the value exceeds Rs 50,000. Generating it after receipt by the consignee would be after the movement and contravenes the rule.

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