Interview Questions.

Question 1. What Is An E-manner Bill?

Answer :

e-manner invoice is a document required to be carried by means of a person in fee of the conveyance sporting any consignment of products of price exceeding fifty thousand rupees as mandated by the Government in terms of segment sixty eight of the Goods and Services Tax Act examine with rule 138 of the policies framed thereunder. It is generated from the GST Common Portal via the registered persons or transporters who reasons movement of products of consignment before graduation of such motion. 

Question 2. Why Is The E-manner Bill Required?

Answer :

Section sixty eight of the Goods and Services Tax Act mandates that the Government might also require the person in rate of a conveyance carrying any consignment of goods of fee exceeding such amount as can be detailed to hold with him such documents and such devices as can be prescribed. Rule 138 of Karnataka Goods and Services Tax Rules, 2017 prescribes e-manner bill as the document to be carried for the consignment of goods of cost extra than rupees fifty thousand. Government has issued a notification under rule 138 of Goods and Services Tax Rules, 2017 mandating to hold e-way invoice for transportation of goods of consignment of price greater than rupees fifty thousand. Hence e-way invoice generated from the commonplace portal is required to be carried.

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Question 3. Who All Can Generate The E-manner Bill?

Answer :

Every registered person who causes motion of goods of consignment price exceeding fifty thousand rupees in relation to supply; or motives other than deliver; or inward deliver from unregistered man or woman shall generate e-manner bill. It method, the consignor or consignee, as a registered man or woman or a transporter of the products can generate the e-manner bill. The unregistered transporter can join at the common portal and generate the e-way invoice for motion of goods for his customers. Any man or woman also can sign up and generate the e-way bill for movement of products for his/her very own use.

Question four. What Are Prerequisites To Generate The E-manner Bill?

Answer :

To generate the e-way bill, it is essential that the man or woman shall be registered person and if the transporter is not registered character it is obligatory to get enrolled at the not unusual portal of e-waybill earlier than era of the e-way bill. The files inclusive of tax bill or invoice of sale or delivery challan and Transporters Id, who's transporting the products with transporter file wide variety or the car variety in which the products are transported.

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Question five. If There Is A Mistake Or Wrong Entry In The E-manner Bill, What Has To Be Done?

Answer :

If there's mistake, wrong or incorrect entry in the e-manner bill, then it cannot be edited or corrected.

Auditing Interview Questions
Question 6. Whether E-way Bill Is Required For All The Goods That Are Being Transported?

Answer :

The e-manner invoice is needed to move all the goods with the price exceeding fifty thousand rupees besides the products specified in Annexure to the notification.

Question 7. Is There Any Validity Period For E-way Bill?

Answer :

Yes. Validity of the e-way bill or consolidated e-way bill relies upon upon the gap the goods have to be transported. The validity is sooner or later upto one hundred km and for each 100 km or part thereafter it is one additional day.

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Question eight. Which Types Of Transactions That Need The E-way Bill?

Answer :

For transportation of goods in relation to all styles of transactions including outward deliver whether or not inside the State or interstate, inward deliver whether from in the State or from interstate such as from an unregistered individuals or for motives other than deliver also e-way bill is mandatory.

Question nine. Who Is Required To Generate The E-manner Bill?

Answer :

Every registered individual, who causes motion of products, wishes to generate the e-way invoice. If the registered character is unable to generate the e-manner invoice, the transporter who transports the products can generate the e-manner bill on behalf of his/her patron. If the movement is as a result of an unregistered person, he may additionally at his choice generate the e-manner bill.

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Question 10. What Is The Part-a Slip?

Answer :

Part-A Slip is a temporary wide variety generated after entering all of the details in PART-A. This may be shared or used by transporter or your self later to go into the PART-B and generate the E-manner Bill. This may be useful, when you have prepared bill relating to your business transaction, but don’t have the transportation details. You can enter bill information and keep it prepared for transportation, as soon as the transportation is ready.

Question eleven. When I Enter The Details In E-manner Bill Form, The System Is Not Generating The E-way Bill, But Showing The Part-a Slip?

Answer :

If you don’t input the vehicle quantity for transportation through street or transport file quantity in other cases, the gadget will show you the PART-A slip. It suggests that still you haven't finished the e-manner invoice technology process. Once you enter the part-B info for this specific quantity, e-way invoice be generated.

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Question 12. How To Generate E-way Bill From Part-a Slip?

Answer :

Part-A Slip is access made with the aid of consumer to quickly keep the file info at the e-manner invoice gadget. Once the goods are equipped for motion from the business premises, the user can enter the Part-B or vehicle information and generate the e-manner bill for motion of products. Hence, Part-B details convert the Part-A slip into e-way invoice.

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Question 13. What Are The Documents That Need To Be Carried Along With The Goods Being Transported?

Answer :

The man or woman in charge of a conveyance shall convey the tax bill or invoice of deliver or shipping challan, invoice of access because the case may be; and a copy of the e-way bill or the e-way bill quantity generated from the not unusual portal.

Question 14. How To Generate The E-way Bill From Different Registered Business Places?

Answer :

The registered person can generate the e-way bill from his account from any registered commercial enterprise place. However, he/she wishes to go into the address for that reason within the e-manner bill. He/she can also create a couple of sub-customers and assigned to those locations and generate the e-way bills as a result.

Question 15. How Does The Taxpayer Enter The Part-a Details And Generate The E-way Bill Later By Entering Part-b?

Answer :

The taxpayer can enter Part-A details and generate the Part-A slip. Sometimes, the taxpayer desires to flow the goods himself but wants to replace the Part-B later as vehicle variety isn't to be had at that factor of time. E-way bill expects the consumer to enter transporter ID or car quantity. So if he desires to pass the products himself, he can input his GSTIN as transporter Id and generate Part-A Slip. This shows to the machine that he's a transporter and goes to go into Part-B later.

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Question sixteen. What Has To Be Entered In Gstin Column, If Consignor Or Consignee Is Not Having Gstin?

Answer :

If the consigner or consignee is unregistered taxpayer and no longer having GSTIN, then person has to enter URP’s [Unregistered Person] in corresponding GSTIN column.

Question 17. When Does The Validity Of The E-manner Bill Start?

Answer :

The validity of the e-way invoice begins when first entry is made in Part-B. That is, car access is made first time in case of avenue transportation or first transport file range access in case of rail/air/deliver transportation, whichever is the primary entry. It can be stated that validity isn't re-calculated for subsequent entries in Part-B.

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Question 18. How Is The Validity Of The E-way Bill Calculated?

Answer :

The validity duration of the EWB is calculated primarily based at the ‘approx. Distance’ entered at the same time as generating the EWB. For every 100kms at some point is a validity duration for EWB as in keeping with rule and for a part of one hundred KM one more day is brought.

For ex: If approx. Distance is 310KMs then validity duration is three+1 days.

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Question 19. Whether E-manner Bill Is Required, If The Goods Are Being Purchased And Moved By The Consumer To His Destination Himself?

Answer :

Yes. As consistent with the rules, e-manner invoice is required to be carried along side the goods at the time of transportation, if the value is greater than Rs 50,000.00. Under this situation, the consumer can get the e-way bill generated from the taxpayer or provider, based totally at the bill or bill issued by using him. Or the patron can enroll and log in as the citizen and generate the e-manner invoice.

Question 20. Can The E-way Bill Be Modified Or Edited?

Answer :

The e-way bill as soon as generated, can not be edited or changed. Only Part-B can be up to date to it. However, if e-way invoice is generated with incorrect facts, it may be cancelled and generated freshly once more. The cancellation is needed to be done within twenty 4 hours from the time of era.

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Question 21. How Can Anyone Verify The Authenticity Or The Correctness Of E-manner Bill?

Answer :

Any man or woman can confirm the authenticity or the correctness of e-manner bill by getting into EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal.

Question 22. How To Generate E-manner Bill For Multiple Invoices Belonging To Same Consignor And Consignee?

Answer :

If multiple invoices are issued by using the dealer to recipient, this is, for movement of goods of more than one invoice of identical consignor and consignee, multiple EWBs need to be generated. That is, for each invoice, one EWB must be generated, irrespective of same or distinctive consignors or consignees are worried. Multiple invoices can't be clubbed to generate one EWB. However after producing these kinds of EWBs, one Consolidated EWB may be prepared for transportation purpose, if they may be entering into one automobile.

Question 23. What Has To Be Done By The Transporter If Consignee Is Refuses To Take Goods Or Rejects The Goods For Quality Reason?

Answer :

There is a danger that consignee or recipient may also reject to take the shipping of consignment due to numerous motives. Under such situation, the transporter can get one more e-way invoice generated with the assist of provider or recipient via indicating deliver as “˜Sales Return’ and with relevant record details and go back the goods to dealer as consistent with his agreement with him.

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Question 24. What Has To Be Done, If The Validity Of The E-way Bill Expires?

Answer :

If validity of the e-way bill expires, the goods aren't presupposed to be moved. However, underneath situation of “super nature”, the generator of the e-way bill can generate another e-manner bill, by getting into the e-manner invoice quantity and element-B. Now, the machine generates the brand new e-way invoice with component-A statistics of previous e-manner invoice and new Part-B statistics.

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Question 25. How To Enter Invoice Having Different States For “bill To” And “ship To” Places And What Will Be The Tax Rates?

Answer :

If the addresses concerned in ‘Bill to’ and ‘Ship to’ in an bill/bill belongs to 1 felony call/taxpayer as in step with GST inside the kingdom, then one e-manner invoice must be generated. That is, if the ‘Bill to’ is major administrative center and ‘Ship to’ is extra place of work of the GSTIN or vice versa in a invoice/invoice, then one e-way bill is sufficient for the movement of goods.

If the addresses worried in ‘Bill to’ and ‘Ship to’ in a invoice/invoice belongs to one of a kind felony names/taxpayers, than  e-way payments have to be generated. One e-manner invoice for first bill, 2nd e-way bill is from ‘Bill to’ birthday party to ‘Ship to’ birthday party based totally on the invoice/invoice of the ‘Bill to’ birthday party. This is needed to finish the cycle of transactions and taxes will exchange for inter-state transactions.

For example, A has issued bill to B as ‘Bill to’ with C as ‘Ship to’. Legally, each B and C are extraordinary taxpayers. Now, A will generate one e-way invoice and B will issue invoice and generate one greater e-way invoice. As goods are moving from A to C without delay, the transporter will produce each the invoices and e-manner payments to reveal the shortcut movement of goods.

Question 26. How The Transporter Is Identified Or Assigned The E-manner Bill By The Taxpayer For Transportation?

Answer :

While producing e-way bill the taxpayer has a provision to go into the transporter id inside the transportation details segment. If he enters 15 digits transporter id furnished through his transporter, the e-way bill can be assigned to that transporter. Subsequently, the transporter can log in and update the in addition transportation info to it.

Service Tax Interview Questions
Question 27. How To Generate E-way Bill, If The Goods Of One Invoice Is Being Moved In Multiple Vehicles Simultaneously?

Answer :

Where the products are being transported in a semi knocked down or absolutely knocked down situation the EWB will be generated for every of such cars based totally at the shipping challans issued for that portion of the consignment and;

the dealer shall problem the whole invoice before dispatch of the first consignment;
the dealer shall trouble a shipping challan for every of the subsequent consignments, giving reference of the bill;
each consignment shall be observed via copies of the corresponding shipping challan together with a duly licensed reproduction of the invoice; and
the unique replica of the invoice will be despatched along with the ultimate consignment
Please notice that a couple of EWBs should generate underneath this condition. That is, the EWB has to be generated for every consignment based totally on the delivery challan information along side the corresponding car quantity.

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