Answer

1. F

   Facts

   Sales returns also need an e-way bill if the value is above the limit. The customer, if registered, generates it on his credit note or delivery challan, or the supplier generates it as an inward movement.

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 55, CGST Rules 2017Delivery challan is used for movement of goods without a sale, such as job work or goods on approval
3. A

   Analysis

   Example: a retailer in Kanpur returns damaged goods worth Rs 75,000 to a Delhi distributor. The retailer generates an e-way bill with reason 'Sales return' on a delivery challan, or the distributor generates it as recipient. The distributor then issues a credit note and reports it. Do not reuse the original sale e-way bill.

4. C

   Conclusion

   1. 1Decide who generates the return e-way bill
   2. 2Use a delivery challan or the right document for the return
   3. 3Generate the e-way bill with reason Sales return
   4. 4Issue a credit note and report it in returns

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