Answer

1. F

   Facts

   Movement of goods for repair, on approval or for testing is not a sale. It is done on a delivery challan, and an e-way bill is needed if the value crosses the limit.

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
3. A

   Analysis

   Example: a factory sends a Rs 3 lakh motor from Faridabad to Delhi for repair. It issues a delivery challan with the reason and generates an e-way bill with sub-type 'Others' or the relevant option. On return, the repairer issues an invoice for repair charges and an e-way bill for the return movement if needed. Keep both challans linked.

4. C

   Conclusion

   1. 1Issue a delivery challan stating the purpose
   2. 2Generate the e-way bill if value crosses the limit
   3. 3Track the goods and the return date
   4. 4Generate an e-way bill for the return movement

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