Page 13 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

4) Supply of goods transported is not treated as supply under Schedule III of CGST Act.
5) Goods transported are transit cargo from or to Nepal or Bhutan.

6) Any movement of goods caused by defence formation under Ministry of defence as a consignor or
consignee.
7) Central Government, any State Government or Local Authority is the consignor of goods for transport of
goods by rail.

8) Transportation is of empty cargo containers.

CCP 13.04.19.00
Talli Lal, a registered person, has transported alcoholic liquor for human consumption of consignment

value of ₹ 1,50,000 from Delhi to Haryana. He has not generated e-way bill for the same. You are
required to examine the correctness of action taken by Talli Lal. [Study Mat]
Answer :-
Ü E-way bill is not required to be generated where the goods being transported are alcoholic liquor for

human consumption.
Ü Thus, the action of Talli Limited of not generating the e-way bill is correct in law.

CCP 13.04.20.00

What are the documents required to be carried by a person-in-charge of a conveyance? [CA IPC July 21
Exam] OR
What are the documents and devices to be carried by person-in-charge of conveyance under rule 138A
of CGST Rules, 2017? [Study Mat]
Answer:

Ü As per rule 138A of CGST Rules, the documents required to be carried by a person-in-charge of a
conveyance are as under:-
a) Invoice or bill of supply or delivery challan, as the case may be, &

b) a copy of the e-way bill in physical form or
e-way bill number in electronic form or
e-way bill number mapped to Radio Frequency Identification Device (RFID) embedded on to the
conveyance.
Ü Clause b) is not applicable in case of movement of goods by rail or by air or by vessel.

CCP 13.04.21.00
Mr. Shambhu, a trader registered under GST in Delhi, is engaged in wholesale business of toys for kids.

Mr. Nandi registered under GST in Patiala, a regular return filer supplies toys in bulk to Mr. Shambhu
for selling to end consumers. Mr. Shambhu paying tax in regular scheme in Delhi, has not filed GSTR-
3B for last 2 months. Mr. Nandi wants to generate e-way bill for toys amounting to ₹ 5,00,000 to be
supplied to Mr. Shambhu. Also, Mr. Narayan from Jammu approached Mr. Shambhu for purchasing
toys amounting to ₹ 75,000 for the purpose of return gift on his son's first birthday party. Shambhu

wants to generate an e-way bill in respect of an outward supply of goods to Mr. Narayan. Examine with
reference to the provisions under GST law, whether Mr. Nandi and Mr. Shambhu can generate e-way
bill? [CA Inter RTP-May 22]

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