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CA Inter GST Tax Invoice, Credit and Debit Notes, E-Way Bill — practice questions — page 2

Explore 54 free GST Tax Invoice, Credit and Debit Notes, E-Way Bill questions in CA Inter Taxation. Open each question or exercise to read its content, reference answers and available explanation.

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GST Tax Invoice, Credit and Debit Notes, E-Way Bill questions and exercises with answers

Showing questions 31–54 of 54.

Before goods move, which part of FORM GST EWB-01 is furnished electronically on the common portal?Read the answer and worked solution →A principal sends goods to a job worker in another State. Who must generate the e-way bill, whatever the value?Read the answer and worked solution →For e-way bill value, what else is counted if charged in the invoice?Read the answer and worked solution →An e-way bill is not valid for road movement unless which details are furnished?Read the answer and worked solution →For goods moving by rail, which detail is furnished with Part B in the e-way bill?Read the answer and worked solution →When a registered person hands goods to a road transporter without generating the bill, who generates it?Read the answer and worked solution →Below Rs 50,000, an e-way bill is still possible if the person does what?Read the answer and worked solution →On generation of an e-way bill, a unique number is made available to supplier, recipient and whom else?Read the answer and worked solution →When goods are transferred from one vehicle to another, what must be updated before further movement?Read the answer and worked solution →Which form is used for a consolidated e-way bill covering multiple consignments in one vehicle?Read the answer and worked solution →If goods are not transported as declared, within what time may the e-way bill be cancelled?Read the answer and worked solution →An e-way bill cannot be cancelled once it has been what?Read the answer and worked solution →If the counterparty does not accept or reject the e-way bill details within 72 hours, what is deemed?Read the answer and worked solution →An e-way bill generated in one State is valid in which area?Read the answer and worked solution →Which goods movement needs no e-way bill under rule 138(14)?Read the answer and worked solution →No e-way bill is needed for goods moved from a port to an inland container depot for what purpose?Read the answer and worked solution →Is an e-way bill needed for goods treated as no supply under Schedule III?Read the answer and worked solution →The person in charge of a conveyance must carry the invoice and what else?Read the answer and worked solution →For imported goods in transit, the person in charge must also carry a copy of which document?Read the answer and worked solution →In place of a physical e-invoice copy, an officer may be shown what electronically?Read the answer and worked solution →Who may authorise a proper officer to intercept a conveyance to verify an e-way bill?Read the answer and worked solution →After an e-way bill is generated, which part can no longer be edited?Read the answer and worked solution →An unregistered person enrols on the e-Way Bill system by providing which identifiers?Read the answer and worked solution →Since which year has India been a member of the World Customs Organization, the body behind HSN codes?Read the answer and worked solution →

Worked practice questions

Before goods move, which part of FORM GST EWB-01 is furnished electronically on the common portal?

  1. Part B
  2. Part A
  3. Part C
  4. Part D
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Correct answer: B. Part A

Part A carries the goods details and is filed before movement starts; Part B holds conveyance details.

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A principal sends goods to a job worker in another State. Who must generate the e-way bill, whatever the value?

  1. The principal
  2. The job worker
  3. The transporter
  4. The consignee
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Correct answer: A. The principal

The first proviso to rule 138(1) makes the principal responsible irrespective of consignment value.

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For e-way bill value, what else is counted if charged in the invoice?

  1. Freight to the transporter
  2. GST charged and cess
  3. Insurance on the vehicle
  4. Loading charges at depot
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Correct answer: B. GST charged and cess

The consignment value is the section 15 value plus central, State or UT, integrated tax and cess that is charged.

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More Taxation topics

GST Time, Value, Place of Supply and Input Tax CreditAggregation of Income, Set Off of Losses and DeductionsAdvance Tax, TDS and TCSProfits and Gains of Business or ProfessionIncome-tax Basic ConceptsSalariesResidence and Scope of Total IncomeIncome from House Property