E-Way Bill Generation and Compliance under GST
8 minFull explanation, worked examples & memory tricks in the app
Kit Library / Commerce / Taxation
⚡ Topic Learning KitGST E-Way Bill 4.3
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All 17 questions, laddered from warm-up to topper-level, each with its answer and the reasoning behind it.
Warm-up · 9 questions
Q1. What is the primary purpose of an E-Way Bill?
Beginner
A
To serve as a substitute for a tax invoice
B
To provide insurance coverage for goods in transit
C
To track the movement of goods and curb tax evasion
D
To calculate the GST payable on goods
Show the answer
C · To track the movement of goods and curb tax evasion
The E-Way Bill enables tracking of goods movement and ensures transparency to curb tax evasion, as stated in the source.
Q2. Under which rule of the CGST Rules, 2017 is the E-Way Bill requirement introduced?
Beginner
A
Rule 138
B
Rule 136
C
Rule 140
D
Rule 142
Show the answer
A · Rule 138
The source explicitly states that the E-Way Bill requirement was introduced under Rule 138 of the CGST Rules, 2017.
Q3. What is the threshold consignment value above which an E-Way Bill becomes mandatory?
Beginner
A
Rs. 1,00,000
B
Rs. 75,000
C
Rs. 50,000
D
Rs. 25,000
Show the answer
C · Rs. 50,000
The source states that an E-Way Bill is mandatory when the value of goods exceeds Rs. 50,000.
Q4. Who is responsible for generating the E-Way Bill when a registered supplier sends goods to a registered buyer?
Beginner
A
The supplier (consignor)
B
The GST officer
C
The transporter
D
The buyer (consignee)
Show the answer
A · The supplier (consignor)
According to the summary table, when a registered supplier sends goods, the supplier (consignor) must generate the E-Way Bill.
Q5. What is the validity of an E-Way Bill for standard goods traveling up to 200 km?
Beginner
A
2 days
B
0.5 day
C
3 days
D
1 day
Show the answer
D · 1 day
The source states that for distance up to 200 km, the E-Way Bill is valid for 1 day.
Q6. What is the format of the E-Way Bill Number (EBN) generated after successful submission?
Beginner
A
12-digit number
B
10-digit number
C
15-digit number
D
16-digit number
Show the answer
A · 12-digit number
The source states that a 12-digit EBN is generated.
Q7. Which of the following goods is exempted from the requirement of an E-Way Bill?
Beginner
A
Electronic goods
B
Handicraft goods
C
Fresh fruits and vegetables
D
Turmeric powder
Show the answer
C · Fresh fruits and vegetables
The source lists exempted goods such as fresh fruits, vegetables, and milk.
Q8. What must a transporter carry during the movement of goods?
Beginner
A
A copy of the GST registration certificate
B
Either a physical printout or an electronic version of the E-Way Bill
C
Only a physical printout of the E-Way Bill
D
Only the E-Way Bill Number (EBN) written on the invoice
Show the answer
B · Either a physical printout or an electronic version of the E-Way Bill
The source states that the transporter must carry either a physical printout or an electronic version of the E-Way Bill.
Q9. An E-Way Bill is mandatory for all goods regardless of their value.
Beginner
A
True
B
False
Show the answer
B · False
The source states that an E-Way Bill is mandatory only when the consignment value exceeds Rs. 50,000, with some exceptions.
Building up · 8 questions
Q10. In which scenario is the transporter required to generate the E-Way Bill?
Intermediate
A
When the supplier is unregistered
B
When the goods are exempted from E-Way Bill
C
When neither the consignor nor the consignee generates it
D
When the consignment value is below Rs. 50,000
Show the answer
C · When neither the consignor nor the consignee generates it
The source states that transporters must generate the E-Way Bill in cases where neither the consignor nor the consignee generates it.
Q11. For Over Dimensional Cargo (ODC), what is the validity for a distance of 40 km?
Intermediate
A
1 day
B
4 days
C
3 days
D
2 days
Show the answer
D · 2 days
For ODC, validity is 1 day for up to 20 km and 1 extra day for every additional 20 km or part thereof. For 40 km, it is 1 day (first 20 km) + 1 day (next 20 km) = 2 days.
Q12. Which of the following is NOT a required detail in Part A of the E-Way Bill form?
Intermediate
A
GSTIN of recipient
B
HSN code
C
Vehicle number
D
Invoice number and date
Show the answer
C · Vehicle number
Part A includes details of goods and transaction such as GSTIN of recipient, invoice number, HSN code, etc. Vehicle number is part of Part B (transport details).
Q13. If goods are transported by rail, what document number must be entered in Part B?
Intermediate
A
Bill of Lading number
B
Vehicle registration number
C
Railway Receipt (RR) number
D
Airway Bill (AWB) number
Show the answer
C · Railway Receipt (RR) number
For transport by rail, the Railway Receipt (RR) number is to be entered in Part B.
Q14. What happens if Part B of the E-Way Bill is not completed?
Intermediate
A
The transporter can generate a new E-Way Bill
B
The E-Way Bill is still valid for 24 hours
C
The E-Way Bill is automatically cancelled
D
The E-Way Bill is not valid for transit
Show the answer
D · The E-Way Bill is not valid for transit
The source states that until both parts are completed, the E-Way Bill is not valid for transit.
Q15. For an unregistered supplier sending goods to a registered recipient, who can generate the E-Way Bill?
Intermediate
A
Only the transporter
B
Only the recipient
C
Only the supplier
D
Either the supplier or the recipient
Show the answer
D · Either the supplier or the recipient
The source states that for unregistered supplier to registered recipient, either the supplier or the recipient (as applicable) must generate the E-Way Bill.
Q16. What is the validity period for an E-Way Bill for a distance of 370 km for standard goods?
Intermediate
A
4 days
B
3 days
C
1 day
D
2 days
Show the answer
D · 2 days
For standard goods, validity is 1 day for up to 200 km and 1 extra day for every additional 200 km or part thereof. For 370 km, it is 1 day (first 200 km) + 1 day (next 170 km) = 2 days.
Q17. For Over Dimensional Cargo, the validity of an E-Way Bill is 1 day for up to 20 km and 1 extra day for every additional 20 km or part thereof.
Intermediate
A
True
B
False
Show the answer
A · True
The source explicitly states this special rule for ODC.
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