Page 9 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

CCP 13.04.12.00
When goods are transferred by principal to job worker, there is no need to issue e-way bill. Comment

on the validity of the above statement with reference to GST Laws. [CA Inter May 23 Exam]
Answer :-
Ü The said statement is not valid.
Ü When goods are transferred by principal to job worker, e-way bill is required to be mandatorily issued:

- In case of intra-State transfer, if consignment value exceeds ₹ 50,000 &
- In case of inter-State transfer, irrespective of the value of the consignment.

CCP 13.04.13.00
"It is mandatory to furnish the details of conveyance in Part-B of E-way Bill."
Comment on the validity of the above statement with reference to provisions of E-Way Bill under CGST
Rules, 2017. [CA Inter Nov 20 Exam]
Answer:

Ü The given statement is partially valid.
Ü Generally, e-way bill is valid for movement of goods by road only when the information is furnished in Part-
B of the same which includes details of conveyance.
Ü However, the details of conveyance may not be furnished in Part-B of e-way bill, if the goods are

transported for a distance upto 50 km within the State or Union territory:-
a) from the place of business of the consignor to the place of business of transporter for further
transportation or
b) from the place of business of the transporter finally to the place of business of the consignee.

CCP 13.04.14.00
Explain the provisions relating to generation of E-way bill in case of 'Transshipment'.
Answer:-

Ü Goods may be transferred from original conveyance to another due to unforeseen exigencies like break
down of vehicle or sometimes consignments are transported by transporter through transshipment using
multiple vehicles.
Ü Before such transfer & further movement of goods, details of conveyance in Part-B of E-way Bill shall
be updated by the consignor or recipient who provided information in Part A, or transporter.

Ü User can update Part-B (Vehicle details) any number of times to move goods to destination within
validity period of E-way Bill.
Ü If one e-way bill goes through multiple modes of transportation before reaching destination, the EWB can
be updated with new mode of transportation by using option of 'Update Vehicle Number'.

CCP 13.04.15.00
Mr. Shah, a consignor, is required to move goods from Ahmedabad (Gujarat) to Nadiad (Gujarat). He
appoints Mehta Transporter for movement of goods. Mehta Transporter moves the goods from

Ahmedabad (Gujarat) to Kheda (Gujarat). For completing the movement of goods from Kheda
(Gujarat) to Nadiad (Gujarat), Mehta Transporter now hands over the goods to Parikh Transporter.
Explain the procedure regarding e-way bill to be followed by consignor and transporter as per

provisions of GST law and rules made thereunder. [CA Inter Nov 19 Exam New]

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