Welcome to your Ch 26: E-Way Bill (11 to 15)
11. Examine the following statements
(i) E way bill is required if movement of goods takes place whether goods are supplied as goods or as services.
(ii) Consignment value of goods shall also include all taxes.
12. Consignment value of goods-
(i) shall not include value of exempt supply.
(ii) shall not include value of services
13. E-Way bill is required whether movement of goods takes place by -
14. Examine the following statements in the light of generation of e-way bill-
(i) Intra state movement of goods from the place of business of consignor to the place of business of transporter for further transportation where distance is upto 50 k.m. The transporter shall furnish the details of conveyance in Part B of FORM GST EWB-01.
(ii) Inter state movement of goods from the place of business of consignor to the place of business of transporter for further transportation where distance is upto 50 k.m. The transporter shall furnish the details of conveyance in Part B of FORM GST EWB-0
15. Examine the following statements in the light of generation of e-way bill-
(i) Intra state movement of goods from the place of business of consignee to the place of business of transporter for further transportation where distance is exceeds 50 k.m. The transporter shall furnish the details of conveyance in Part B of FORM GST EWB-01.
(ii) Inter state movement of goods from the place of business of consignee to the place of business of transporter for further transportation where distance is exceeds 50 k.m. The transporter shall furnish the details of conveyance in Part B of FORM GST EWB-01.
