Answer

1. F

   Facts

   Goods sent for exhibition are not a sale when sent, so you move them on a delivery challan with an e-way bill. If you will sell at the exhibition in another State, you may need a casual taxable person registration there.

2. P

   Provisions and law

   • Rule 55, CGST Rules 2017Delivery challan is used for movement of goods without a sale, such as job work or goods on approval
   • 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
   • Sec 24(i), CGST Act 2017Casual taxable persons making taxable supplies must register regardless of turnover
3. A

   Analysis

   Example: a Jaipur handicraft seller takes goods worth Rs 3 lakh to a Delhi fair. He issues a delivery challan and an e-way bill with reason 'Exhibition or fairs'. If he plans to sell there, he takes a casual registration in Delhi, pays advance tax, and issues invoices. Unsold goods come back on another challan with an e-way bill.

4. C

   Conclusion

   1. 1Prepare a delivery challan for exhibition goods
   2. 2Generate an e-way bill with reason exhibition
   3. 3Apply for casual registration if selling in that State
   4. 4Bring back unsold goods with fresh documents

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