GST E-Way Bill 4.3: 17 MCQs with answers

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.

A · Rule 138

The source explicitly states that the E-Way Bill requirement was introduced under Rule 138 of the CGST Rules, 2017.

C · Rs. 50,000

The source states that an E-Way Bill is mandatory when the value of goods exceeds Rs. 50,000.

A · The supplier (consignor)

According to the summary table, when a registered supplier sends goods, the supplier (consignor) must generate the E-Way Bill.

D · 1 day

The source states that for distance up to 200 km, the E-Way Bill is valid for 1 day.

A · 12-digit number

The source states that a 12-digit EBN is generated.

C · Fresh fruits and vegetables

The source lists exempted goods such as fresh fruits, vegetables, and milk.

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.

B · False

The source states that an E-Way Bill is mandatory only when the consignment value exceeds Rs. 50,000, with some exceptions.

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.

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.

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).

C · Railway Receipt (RR) number

For transport by rail, the Railway Receipt (RR) number is to be entered in Part B.

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.

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.

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.

A · True

The source explicitly states this special rule for ODC.