Indirect Tax Laws (GST & Customs)MCQQuestion 5875 of 989
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Under Rule 138 of the CGST Rules, 2017, generation of an electronic way bill (E-Way Bill) is mandatory before the commencement of movement of goods in a vehicle if the 'consignment value' exceeds:

Select Your Answer (Keyboard: A, B, C, D)
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Correct Answer

✅ Option B — ₹50,000

All Options:

  • A₹25,000
  • B₹50,000 ✓
  • C₹1,00,000
  • D₹2,00,000

Detailed Solution & Explanation

E-Way Bill Provisions under Rule 138 of the CGST Rules, 2017:
1. **Mandatory Threshold**: An E-Way Bill is required when movement of goods has a **consignment value exceeding ₹50,000**.
2. **Consignment Value**: Includes the transaction value of goods plus CGST, SGST, IGST, and cess charged in the invoice, but excludes the value of exempt supplies.
3. **Exceptions where E-Way bill is mandatory regardless of value**:
- Inter-state transfer of goods by principal to job worker.
- Inter-state transfer of handicraft goods by persons exempt from registration.
Hence, **Option B** is the correct answer.

Key Concepts to Understand

Consignment

A specialized business arrangement where one person (Consignor) sends goods to another person (Consignee) to be sold on their behalf.

More Questions from Indirect Tax Laws (GST & Customs)

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