GST E-Way Bill 3.4: 16 MCQs with answers

All 16 multiple-choice questions from this kit, free and with no sign-up.

Warm-up · 7 questions

Q1. What was the primary reason for introducing the E-Way Bill system under GST?

Beginner
A To require manual verification of documents at borders
B To impose additional taxes on inter-state transport
C To ensure quick and easy movement of goods by abolishing check posts
D To increase the number of check posts across states
Show the answer

C · To ensure quick and easy movement of goods by abolishing check posts

The E-Way Bill system was introduced to replace the cumbersome check post system and facilitate seamless movement of goods across India.

Q2. What is the minimum value of goods for which an E-Way Bill is required for movement?

Beginner
A Rs. 1,00,000
B Rs. 10,000
C Rs. 25,000
D Rs. 50,000
Show the answer

D · Rs. 50,000

An E-Way Bill is mandatory for movement of goods exceeding Rs. 50,000 in value.

Q3. What is the validity period of an E-Way Bill for regular goods covering a distance of less than 200 km?

Beginner
A 3 days
B 1 day
C 2 days
D 5 days
Show the answer

B · 1 day

For regular goods, the E-Way Bill is valid for one day for distances up to 200 km.

Q4. Within what time frame can an E-Way Bill be cancelled after generation?

Beginner
A 12 hours
B 72 hours
C 24 hours
D 48 hours
Show the answer

C · 24 hours

An E-Way Bill can be cancelled electronically within 24 hours of generation.

Q5. Which of the following is a pre-requisite for generating an E-Way Bill?

Beginner
A The person must have a TRANSIN
B The person must be registered on the GST portal
C The person must be unregistered
D The person must be a transporter
Show the answer

B · The person must be registered on the GST portal

The person generating the E-Way Bill must be a registered person on the GST portal and register on the E-Way Bill portal using their GSTIN.

Q6. What is the name of the form used for generating an E-Way Bill?

Beginner
A GST EWB-03
B GST EWB-04
C GST EWB-02
D GST EWB-01
Show the answer

D · GST EWB-01

E-Way Bill is generated electronically in Form GST EWB-01 on the common portal.

Q7. An E-Way Bill is required for the movement of goods only when the value exceeds Rs. 50,000.

Beginner
A True
B False
Show the answer

A · True

The E-Way Bill is mandatory for goods movement when the value exceeds Rs. 50,000.

Building up · 9 questions

Q8. Which part of Form GST EWB-01 contains details of the vehicle number?

Intermediate
A Part C
B Part A
C Part D
D Part B
Show the answer

D · Part B

Part B of Form GST EWB-01 includes transport details such as vehicle number, mode of transport, and transporter ID.

Q9. Who is required to generate the E-Way Bill if goods are supplied by an unregistered supplier to a registered recipient?

Intermediate
A The recipient
B The supplier
C The government
D The transporter
Show the answer

A · The recipient

If the supplier is unregistered and the recipient is registered and known at the time of movement, the recipient must generate the E-Way Bill.

Q10. For over dimensional cargo, what is the validity of an E-Way Bill for a distance of less than 20 km?

Intermediate
A 2 days
B Half day
C 3 days
D 1 day
Show the answer

D · 1 day

For over dimensional cargo, the E-Way Bill is valid for one day for distances up to 20 km.

Q11. What is the format of TRANSIN?

Intermediate
A 15-digit unique number
B 10-digit alphanumeric
C 12-digit numeric
D 16-digit alphanumeric
Show the answer

A · 15-digit unique number

TRANSIN is a 15-digit unique identification number assigned to unregistered transporters.

Q12. Which of the following is NOT a benefit of the E-Way Bill system for businesses?

Intermediate
A Faster movement of goods
B Real-time digital tracking
C Increased manual paperwork
D Reduced waiting time at checkpoints
Show the answer

C · Increased manual paperwork

The E-Way Bill system eliminates manual paperwork, so increased manual paperwork is not a benefit.

Q13. Which of the following details is NOT included in Part A of Form GST EWB-01?

Intermediate
A Vehicle number
B HSN code
C Invoice number and date
D GSTIN of recipient
Show the answer

A · Vehicle number

Vehicle number is part of Part B, which contains transport details, while Part A contains details of the consignment.

Q14. Who must generate the E-Way Bill if neither the supplier nor the recipient is registered and goods are handed over to a transporter?

Intermediate
A The recipient
B The transporter
C The government
D The supplier
Show the answer

B · The transporter

If both supplier and recipient are unregistered, the transporter is responsible for generating the E-Way Bill.

Q15. What is the validity period of an E-Way Bill for regular goods covering a distance of 400 km?

Intermediate
A 3 days
B 2 days
C 1 day
D 4 days
Show the answer

B · 2 days

For regular goods, the validity is one day for up to 200 km and an additional day for every additional 200 km or part thereof. For 400 km, it is 2 days.

Q16. TRANSIN is a 15-digit unique number assigned to registered transporters under GST.

Intermediate
A True
B False
Show the answer

B · False

TRANSIN is assigned to unregistered transporters, not registered ones.

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