Mastering The E-Way Bill Registration Under GST

MCQ SELF CHALLENGE # 0060 ON REGISTRATION E WAY BILL UNDER GST

Registration E way bill under GST

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Here is the Next post of #MCQ on concept-based practical professional knowledge on registration for E-way bills under GST in a unique manner to be self-answered by participants. The detailed answers to these MCQs shall be posted the next day for the self-assessment of the participants. Read the detailed MCQs from the best chartered accountant firm in India.

MCQ 60.1: Mr. X is engaged in the seed business in different states and has separate GST registrations in each state. Which among the following is correct about E-way bill generation?

A) He has to get separate registrations for eway bill for different states.

B) He can get single registration for different eway bills using a single GST number.

C) He needs to apply for getting a unique common enrolment number by submitting details in Form GST ENR-02 using any one of his GST numbers.

D) None of the above.

MCQ 60.2: What if in the above question, Mr. X is engaged in the transportation business? Which among the following is correct about E-way bill generation?

A) He has to get separate registrations for eway bill for different states.

B) He can get registration for different eway bills using a single GST number.

C) He needs to apply for getting a unique common enrolment number by submitting details in Form GST ENR-02 using any one of his GST numbers.

D) None of the above.

Answer MCQ Self Challenge # 0060

This post of MCQ is on provisions relating to the registration of eway bills under GST.

Answer to MCQ 60.1: A) He has to get separate registrations for eway bill for different states.

Answer to MCQ 60.2: C) He needs to apply for getting a unique common enrolment number by submitting details in Form GST ENR-02 using any one of his GST numbers.

Practical Analysis for MCQ 60.1 & 60.2:-

1. Application for registration to eway bill is administrated by separate websites of each state, and the user needs to enter GSTIN to get the registration eway bill system

2. The practical phenomena of registering to eway bill are very clear that user has to separately get registrations of eway bill for different states

3. The Central Government vide Notification No. 28/2018-GST dated 19th June 2018 has notified some provisions in CGST rules.

4. Sub-rule (1A) is inserted in Rule 58 to provide that for e-way bill rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter.

5. Further rule also provides that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to

use any of the Goods and Services Tax Identification Numbers for the purpose of eway bill rules.

6. By this insertion a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number may apply for a unique common enrolment number rather than applying separately for different registrations

7. Based on the above analysis, the correct answer MCQ 1: A) He has to get separate registrations for eway bills for different states

8. Correct answer MCQ 60.2: C) He need to apply for getting a unique common enrolment number by submitting details in Form GST ENR- 02 using any one of his GST number.

(Disclaimer: The objective of the MCQ post is just to discuss the concept. It may happen, by change of facts, the answer may be different. Please do not treat this as a professional opinion: you can definitely have your own opinion.)

Sincere Regards!

CA Sanjay Kumar Agrawal

Mobile: 9810116321