Answer

1. F

   Facts

   An e-way bill is needed when goods of consignment value above Rs 50,000 move, whether for sale, return, job work or transfer. Some States use a higher limit for movement within the State. Certain goods and movements are exempt.

2. P

   Provisions and law

   • Sec 68, CGST Act 2017Person in charge of a conveyance carrying goods above a notified value must carry prescribed documents
   • 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

   Consignment value is the invoice value including GST, excluding exempt goods on the same invoice. Example: a Rs 45,000 invoice plus Rs 8,100 GST totals Rs 53,100, so an e-way bill is needed. For intra-State movement, some States such as Delhi and Maharashtra have notified a higher threshold; check your State's current limit on the e-way bill portal.

4. C

   Conclusion

   1. 1Compute consignment value including tax
   2. 2Check if it is above Rs 50,000 or your State's intra-State limit
   3. 3Check if the goods or movement are exempt
   4. 4Generate the e-way bill before dispatch

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