GST Rapid Revision - Eway Bill

What are the documents that need to be carried along with the goods being transported by the transporter?

• A copy of Invoice or Bill of supply
• Delivery Challan and bill of Entry
• Copy of E – way bill No. generated on the common portal
• All of the above

What shall be limit of generation of e – way bill in case of inter – State movement of goods by a principal to a Job worker?

• Rs. 50,000
• Rs. 1,00,000
• Rs. 20,000
• No limit

In what circumstances the transporter need to issue eway bill if the supplier has not issued it?

• If the single consignment document is less than Rs. 50,000
• If aggregate of all the consignment exceeds Rs. 50,000 but individually the consignment does not exceed Rs. 50,000
• If the aggregate consignment does not exceed Rs. 50,000
• None of the above

Is it mandatory to generate Part B of an e way bill in case where goods are transported within a State from the place of consignor to the place of transporter and the distance as such is less than 50 kms.

• Yes
• No
• Optional
• None of the above

Can a transporter furnish information in Part A of Form GST EWB – 01?

• No, since the same can be filled only by the Registered person causing movement of goods
• Yes, on an authorization received from registered person
• As per the opinion of the appropriate authority
• None of the above

Mr. Tushar got his goods transported through an ecommerce operator worth of Rs. 1,00,000. Mr. Tushar however was not able to fill Part A of Form GST EWB – 01. What are the alternatives to stand the viability of such movement of goods?

• Movement of goods shall stand cancelled
• E – commerce operator on an authorization from Mr. Tushar shall generate e – way bill
• Either Aand B at the option of proper officer
• At the option of proper officer

Mr. Tushar a handicraft manufacturers and supplier from Pune, transported certain handicraft items to Mr. B of Haryana. Value of such handicraft items under transport is worth Rs. 10,000. Who shall be liable to generate E – way bill under the given case?

• . Mr. Tushar
• Mr. B
• Either (a) or (b)
• None of the above

In which of the following situations can the conveyance or the goods be detained or seized?

• Transportation of goods without a valid e – way bill
• Transportation of goods with wrong GSTIN in the E – way Bill
• E – way Bill with default or wrong information
• . All of the above

An over dimensional cargo containing a consignment or goods or cargo, takes a visit of 58 km in total. What shall be the validity of E way bill generated as per the provision under this case?

• 2 days
• 3 days
• 4 days
• None of the above

Goods are handed over by consignor to transporter on Friday evening at 17:00 hrs and the transporter starts the movement of goods on Monday evening at 17:00 hrs after generating eway bill. When will the validity period for e-way bill end if the distance is upto 75 Km?

• Tuesday at 24:00 hrs
• Monday at 24:00 hrs
• Tuesday at 17:00 hrs
• Saturday at 24:00 hrs