GST E-Way Bill

Description: This quiz assesses your knowledge of GST E-Way Bill, an electronic document required for the movement of goods in India.
Number of Questions: 15
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Tags: gst e-way bill goods and services tax law indian law
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What is the purpose of the GST E-Way Bill?

  1. To facilitate the movement of goods across state borders

  2. To track the movement of goods and prevent tax evasion

  3. To generate revenue for the government

  4. To provide information to consumers about the goods they are purchasing


Correct Option:
Explanation:

The GST E-Way Bill is an electronic document that is required for the movement of goods across state borders in India. It is used to track the movement of goods and prevent tax evasion.

Who is required to generate an E-Way Bill?

  1. The consignor of the goods

  2. The consignee of the goods

  3. The transporter of the goods

  4. All of the above


Correct Option: A
Explanation:

The consignor of the goods is responsible for generating the E-Way Bill.

What information is required to generate an E-Way Bill?

  1. The name and address of the consignor and consignee

  2. The description of the goods

  3. The quantity of the goods

  4. The value of the goods

  5. The GSTIN of the consignor and consignee

  6. The mode of transport

  7. The route of transport

  8. The date of transport

  9. All of the above


Correct Option: I
Explanation:

All of the information listed is required to generate an E-Way Bill.

How long is an E-Way Bill valid for?

  1. 1 day

  2. 3 days

  3. 7 days

  4. 15 days


Correct Option: D
Explanation:

An E-Way Bill is valid for 15 days from the date of generation.

What are the consequences of not generating an E-Way Bill?

  1. A fine of up to Rs. 10,000

  2. Imprisonment for up to 6 months

  3. Both of the above

  4. None of the above


Correct Option: C
Explanation:

The consequences of not generating an E-Way Bill include a fine of up to Rs. 10,000 and imprisonment for up to 6 months.

What is the process for generating an E-Way Bill?

  1. Register on the GST portal

  2. Generate an E-Way Bill on the GST portal

  3. Print the E-Way Bill

  4. Carry the E-Way Bill with the goods during transport

  5. All of the above


Correct Option: E
Explanation:

The process for generating an E-Way Bill involves registering on the GST portal, generating an E-Way Bill on the GST portal, printing the E-Way Bill, and carrying the E-Way Bill with the goods during transport.

What is the GST E-Way Bill App?

  1. A mobile application that allows users to generate E-Way Bills

  2. A mobile application that allows users to track the movement of goods

  3. A mobile application that allows users to pay GST

  4. A mobile application that allows users to file GST returns


Correct Option: A
Explanation:

The GST E-Way Bill App is a mobile application that allows users to generate E-Way Bills.

What are the benefits of using the GST E-Way Bill App?

  1. It is convenient and easy to use

  2. It saves time and money

  3. It helps to prevent tax evasion

  4. It provides real-time tracking of goods

  5. All of the above


Correct Option: E
Explanation:

The benefits of using the GST E-Way Bill App include convenience, ease of use, time and money savings, prevention of tax evasion, and real-time tracking of goods.

Who is responsible for carrying the E-Way Bill during transport?

  1. The consignor of the goods

  2. The consignee of the goods

  3. The transporter of the goods

  4. Any of the above


Correct Option: D
Explanation:

The E-Way Bill can be carried by the consignor, consignee, or transporter of the goods.

What are the penalties for not carrying the E-Way Bill during transport?

  1. A fine of up to Rs. 10,000

  2. Imprisonment for up to 6 months

  3. Both of the above

  4. None of the above


Correct Option: C
Explanation:

The penalties for not carrying the E-Way Bill during transport include a fine of up to Rs. 10,000 and imprisonment for up to 6 months.

What is the validity period of an E-Way Bill?

  1. 1 day

  2. 3 days

  3. 7 days

  4. 15 days


Correct Option: D
Explanation:

The validity period of an E-Way Bill is 15 days from the date of generation.

What is the process for extending the validity period of an E-Way Bill?

  1. Login to the GST portal

  2. Go to the 'E-Way Bill' section

  3. Select the 'Extend Validity' option

  4. Enter the E-Way Bill number and the new validity period

  5. Submit the request


Correct Option:
Explanation:

The process for extending the validity period of an E-Way Bill involves logging in to the GST portal, going to the 'E-Way Bill' section, selecting the 'Extend Validity' option, entering the E-Way Bill number and the new validity period, and submitting the request.

What are the consequences of not extending the validity period of an E-Way Bill?

  1. The E-Way Bill will become invalid

  2. The goods will be subject to seizure

  3. The transporter will be fined

  4. All of the above


Correct Option: D
Explanation:

The consequences of not extending the validity period of an E-Way Bill include the E-Way Bill becoming invalid, the goods being subject to seizure, and the transporter being fined.

What is the procedure for canceling an E-Way Bill?

  1. Login to the GST portal

  2. Go to the 'E-Way Bill' section

  3. Select the 'Cancel E-Way Bill' option

  4. Enter the E-Way Bill number and the reason for cancellation

  5. Submit the request


Correct Option:
Explanation:

The procedure for canceling an E-Way Bill involves logging in to the GST portal, going to the 'E-Way Bill' section, selecting the 'Cancel E-Way Bill' option, entering the E-Way Bill number and the reason for cancellation, and submitting the request.

What are the consequences of canceling an E-Way Bill?

  1. The E-Way Bill will become invalid

  2. The goods will be subject to seizure

  3. The transporter will be fined

  4. All of the above


Correct Option: D
Explanation:

The consequences of canceling an E-Way Bill include the E-Way Bill becoming invalid, the goods being subject to seizure, and the transporter being fined.

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