Answer

1. F

   Facts

   Part A has the invoice details: GSTINs, place of delivery PIN, document number and date, value, HSN and reason for transport. Part B has the vehicle number or transport document. An e-way bill is complete only when Part B is filled.

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
3. A

   Analysis

   The supplier usually fills Part A. Part B can be filled by the supplier or by the transporter using the transporter ID. Example: a Ludhiana supplier fills Part A for a Rs 2 lakh invoice and assigns it to the transporter, who fills Part B with the truck number when loading. Without Part B, the e-way bill cannot be used for movement except in the short-distance case.

4. C

   Conclusion

   1. 1Fill Part A with invoice, GSTIN, PIN, value and HSN
   2. 2Fill Part B with vehicle number, or assign to the transporter
   3. 3Check the e-way bill number and validity
   4. 4Share the number or print with the driver

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