Page 7 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

E-WAY BILL

03. General Questions on E-Way Bill:-
CCP 13.03.08.00
Explain the purpose of E-Way bill in GST?
Answer:

E-Way bill is an electronic mechanism to ensure the following:-
a) There is hassle free movement of goods throughout the country.
b) To act as an effective tool to track movement of goods.
c) To check tax evasion in the Country.

d) Physical interface to pave way for digital interface resulting in elimination of state boundary check-
posts.

04. 02. Section 68 read with Rule 138:-

CCP 13.04.09.00
When & who is required to generate an e-way bill?
Answer:
I) Consignment value exceeding Rs 50000:- As per Rule 138(1), Every registered person who causes

movement of goods of consignment value exceeding Rs 50000:-
- in relation to a supply or
- for reasons other than supply or
- due to inward supply from an unregistered person
shall furnish the information relating to the said goods in Part A of Form GST EWB-01 before

commencement of such movement.
II) ECO or Courier agency:- A registered person liable to generate e-way bill can authorize the transporter,
ECO or courier agency to furnish details in Part A of e-way bill (Form GSTEWB-01).

III) Voluntary generation of e-way bill:- A registered person or the transporter may voluntarily generate
an e-way bill even if consignment value is <= Rs. 50,000.

CCP 13.04.10.00
Explain the meaning of consignment value of goods. [Study Mat] [CA Inter MTP Oct 23]

Answer:
As per explanation to rule 138(1) of CGST Rules, the consignment value of goods shall be:-
Ü The value as per section 15 as declared in an invoice or a bill of supply or a delivery challan which issued in

respect of the said consignment.
Ü It also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the
document &
Ü It shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt
and taxable supply of goods.

CA VISHAL BHATTAD 09850850800 www.vsmartacademy.com V’Smart Academy 239