Answer

1. F

   Facts

   An unregistered person can enrol on the e-way bill portal as a citizen to generate e-way bills when needed. If he sells to a registered buyer, the buyer can generate it. Value and goods rules still apply.

2. P

   Provisions and law

   • Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
   • Rule 138(1), proviso, CGST Rules 2017Unregistered persons or their transporters can generate e-way bills; registered buyers generate for inward supplies from unregistered persons
3. A

   Analysis

   Example: an unregistered furniture maker sends Rs 90,000 of furniture to a registered hotel. The hotel can generate the e-way bill as recipient, or the maker can use the citizen option. For movements by unregistered transporters, they can get a transporter ID by enrolling in EWB-07. Do not move high-value goods without one.

4. C

   Conclusion

   1. 1Ask your registered buyer to generate the e-way bill
   2. 2Or use the citizen enrolment option on the portal
   3. 3Carry your bill or challan with the goods
   4. 4Check value and exemption before moving

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.