Briefly explain provisions related to e-way bill as per CGST Act, 2017 relating to: What is e-way bill and when it is being required?
CS Professional · Advanced Tax Laws and Practice · PYQS · June 2018
Briefly explain provisions related to e-way bill as per CGST Act, 2017 relating to: What is e-way bill and when it is being required?
Answer & Explanation:
E-way bill is an electronic way bill for movement of goods which is generated on the GSTN portal. It is required when a 'movement' of goods is of more than ₹ 50,000 in value. A registered person cannot move goods without an e-way bill.
Topics: GST
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