E-Way Bill and Documentation: Movement of Goods, Generation, Validity and Compliance (Basics) Questions

Question 1

Define e-way bill.

Accepted Answer

An **e-way bill** is an electronic document generated on the GST portal for **movement of goods**, containing supply and transport details (concept/overview).

Question 2

E-way bill is related to movement of goods. (True/False)

Accepted Answer

True. **E-way bill** is a document for tracking **movement of goods** (concept).

Question 3

Part B of e-way bill contains vehicle/transporter details. (True/False)

Accepted Answer

True. **Part B** generally contains transport details such as vehicle number/transporter (overview).

Question 4

Name any one document carried during movement of goods with e-way bill.

Accepted Answer

**Tax invoice** / bill of supply / delivery challan (any one) (concept).

Question 5

E-way bill validity is generally linked to distance. (True/False)

Accepted Answer

True. Validity is generally distance/time based as per rules/notifications (overview).

Question 6

E-invoice and e-way bill are the same. (True/False)

Accepted Answer

False. **E-invoice** is about invoice validation/standardization, while **e-way bill** is for **movement of goods** (concept).

Question 7

State any three objectives/uses of e-way bill (exam points).

Accepted Answer

Any three uses (exam points):

- track **movement of goods** and enable verification (concept)
- reduce **tax evasion** and fake transport
- create a transparent audit trail of invoice and transport details
- support faster checks with standardized electronic record (overview)

Write any three points with brief explanation.

Question 8

Who can generate an e-way bill? Explain (any three points) using a table.

Accepted Answer

Depending on the case (overview):

| Person | When they may generate (concept/overview) |
|---|---|
| **Supplier** | when supplying and causing movement |
| **Recipient** | when supplier is unregistered or required cases |
| **Transporter** | when e-way bill not generated by parties and goods handed over |

Write any three points; exact responsibility is as per rules/notifications.

Question 9

Differentiate Part A and Part B of e-way bill (brief) using a table.

Accepted Answer

Difference (basics) (overview):

| Part | What it contains |
|---|---|
| **Part A** | supply details: GSTINs, document no/date, value, HSN, reason, etc. |
| **Part B** | transport details: vehicle number/transporter details |

Key idea: Part B completes transport information for movement (basics).

Question 10

List key documents during movement of goods (any three) with a checklist/table.

Accepted Answer

Any three documents (concept/overview):

| Document | Example |
|---|---|
| Invoice/challan | **tax invoice** / delivery challan |
| E-way bill details | e-way bill number/copy/QR (as permitted) |
| Transport document | LR/GR (overview) |

Write any three in checklist form.

Question 11

Explain e-way bill validity (basic) and mention any three points regarding expiry/extension/cancellation (use a table).

Accepted Answer

E-way bill **validity** is generally linked to distance/time slabs as prescribed (overview).

| Point | Explanation (overview) |
|---|---|
| Validity basis | depends on distance/time rules |
| Expiry risk | delays can make e-way bill **expired**, causing compliance issues |
| Extension/cancellation | allowed only in specified cases/conditions |

Write any three clear points (exam style).

Question 12

Write any three common e-way bill compliance errors and one prevention step for each (use a table).

Accepted Answer

Common errors and prevention (concept/overview):

| Common error | Prevention step |
|---|---|
| Invoice vs e-way details mismatch | verify value/HSN/quantity before generation |
| Wrong vehicle number / missing Part B | update Part B correctly before movement |
| Expired validity | plan route/time and generate/update timely |

Any three errors with prevention are sufficient.

Question 13

Explain e-way bill: meaning, when required (overview), and generation workflow (exam-style) with a flowchart.

Accepted Answer

### Meaning
An **e-way bill** is an electronic document for **movement of goods** generated on the GST portal, linking invoice and transport details (concept/overview).

### When required (overview)
E-way bill is generally required for movement of goods above prescribed **threshold** and in specified cases as per rules/notifications (overview).

### Workflow (flowchart)

```text
Need to move goods?
  -> Check e-way requirement
  -> Prepare invoice/challan
  -> Generate e-way bill (Part A)
  -> Add vehicle/transporter (Part B)
  -> Carry documents during transit
```

Conclusion: E-way bill improves traceability and reduces tax evasion during transport (concept).

Question 14

Write an exam-style note on validity and compliance of e-way bill (basic) including common errors and prevention (with a table).

Accepted Answer

### Validity (basic idea)
E-way bill validity is generally linked to **distance/time slabs** as prescribed. Extensions/cancellation are allowed only in specified situations (overview).

### Compliance points
- ensure invoice and e-way bill details match (value/HSN/quantity) (concept)
- correct vehicle/transporter details (Part B)
- update details if vehicle changes (overview)

| Common error | Prevention (concept) |
|---|---|
| mismatch with invoice | verify details before generation |
| wrong vehicle number | update Part B correctly |
| expired validity | plan transport and generate timely |

Conclusion: Proper e-way bill compliance reduces detention, penalties and disputes (concept).

Question 15

Differentiate e-way bill and tax invoice and explain how they work together during transport (exam-style) with a table and flow.

Accepted Answer

### Difference
A **tax invoice** records the supply and GST charged, while an **e-way bill** records the movement of goods and transport details (concept).

| Basis | **Tax invoice** | **E-way bill** |
|---|---|---|
| Purpose | evidence of supply + tax | track **movement of goods** |
| Contents | value, rate, GSTIN, tax | Part A supply + Part B transport (overview) |
| Use in transit | carried as primary document | used for verification during movement |

Flow (concept):

```text
Invoice/challan prepared -> E-way bill generated -> Goods transported with documents -> Verification (if any)
```

Conclusion: Both together ensure supply and movement are properly documented under GST (concept).

E-Way Bill and Documentation: Movement of Goods, Generation, Validity and Compliance (Basics)

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