Ch 12: E-WAY BILL — Study Material & Test Yourself
Intermediate
📚 Goods and Services Tax
📖 Ch.12 — E-WAY BILL
📘 V2: Study Material & Test Yourself
⚡ Free Mode (Answers Locked)
⏱ Duration: 54 Mins
🎯 Total Marks: 30
Passed at: 12 Marks
Max Attempts: 10
⚖️ Statutory Applicability: As amended by the latest Finance Act & Regulatory Notifications (AY 2026-27)
Answer ALL questions. Refer directly to curriculum standards and prescribed statutory provisions.
📑 Exam Questions
6 Questions • Total 30 Marks1(a): E-WAY BILL
5 Marks
What are the documents and devices to be carried by person-in-charge of
conveyance under rule 138A of CGST Rules, 2017?
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1(b): E-WAY BILL
5 Marks
Explain the meaning of consignment value of goods.
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2(a): E-WAY BILL
5 Marks
Mr. X, a registered person has caused movement of goods of consignment value
exceeding ₹ 50,000 in relation to a supply and thus, generated e-way bill.
However, after generation of e-way bill, he found a mistake in the e-way bill
and wants to edit it. You are required to advise Mr. X whether he can do so
with the help of relevant provisions?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(b): E-WAY BILL
5 Marks
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.
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Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(a): E-WAY BILL
5 Marks
Dhananjay Associates registered in Gujarat deals in industrial grade iron and
steel products. The proprietor of Dhananjay Associates sold TMT Iron bars (GST
applicable @18%) to a retailer in Maharashtra at a value of ₹ 40,000 (excluding
GST). As per the agreement of sale, goods are to be delivered at the premises
of retailer. The transportation cost of ₹ 7,000 has been charged separately to
deliver the same to the retailer in Maharashtra. In the above scenario,
determine whether an e-way bill is required to be issued under GST?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(b): E-WAY BILL
5 Marks
What are the documents and devices to be carried by person-in-charge of
conveyance under rule 138A of CGST Rules, 2017?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
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