Answer

1. F

   Facts

   The registered supplier usually generates the e-way bill. If he does not, the registered recipient or the transporter can. When a registered buyer receives goods from an unregistered seller, the buyer generates it.

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

   Example: a Mumbai buyer collects goods in his own tempo from an unregistered artisan in Thane worth Rs 70,000; the buyer generates the e-way bill as recipient. If a transporter is given goods without one, he can generate it on the authority of the consignor. E-commerce operators and courier companies may generate it in some cases.

4. C

   Conclusion

   1. 1Agree in the order who will generate the e-way bill
   2. 2Supplier generates by default
   3. 3Buyer generates for purchases from unregistered sellers
   4. 4Transporter generates if authorised and none exists

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