335, Vipul Trade Centre, Sector-48, Sohna Road, Gurgaon
Mon - Sat: 9:30-18:00

MCQ Self Challenge # 0060 on Registration E way bill under GST

Registration E way bill under GST

 

Dear Professional Seniors & Friends,
Warm Greetings!

Here is the Next post of #MCQ on concept based practical professional knowledge on registration for E way bill under GST in a unique manner to be self answered by participants. The detailed answer of these MCQs shall be posted next day for the self assessment of the participants.

MCQ 60.1: Mr. X is engaged in seed business in different states and having separate GST registrations at each state. Which among the following is correct in relation to 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 single GST number.
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.
D) None of the above.

MCQ 60.2: What if in the above question, Mr. X is engaged into transportation business. Which among the following is correct in relation to 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 single GST number.
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.
D) None of the above.

Have a Nice Day!

Sincere Regards

CA Sanjay Kumar Agrawal
Mobile: 9810116321

To access MCQ posts regularly, please Join Telegram Channel:
https://t.me/caSanjayKumarAgrawal

For All MCQ post please click on:
Webpage: http://www.casanjay.me/
Facebook: https://www.facebook.com/CA.Sanjay.K.Agrawal/
Linkedin: https://www.linkedin.com/in/ca-sanjay-kumar-agrawal/

 

———-Answer MCQ Self Challenge # 0060———-

 

Dear Professional Seniors & Friends,

Warm Greetings!

 

This post of MCQ is on provisions relating to registration of eway bill 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 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.

 

Practical Analysis for MCQ 60.1 & 60.2:-

  1. Application for registration to eway bill is administrated by separate websites of each state, and user needs to enter GSTIN to get the registration of 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 the purposes of e-way bill rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he 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, correct answer MCQ 1: A) He has to get separate registrations for eway bill 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 professional opinion; you can definitely have your own opinion.)

 

Sincere Regards!

CA Sanjay Kumar Agrawal

Mobile: 9810116321

 

To access MCQ posts regularly, please Join Telegram Channel:
https://t.me/caSanjayKumarAgrawal

 

For All MCQ post please click on:

Webpage: http://www.casanjay.me/

Facebook: https://www.facebook.com/CA.Sanjay.K.Agrawal/

Linkedin: https://www.linkedin.com/in/ca-sanjay-kumar-agrawal/

 

#CASanjay #MrCA #MsCA #MCQ #CharteredAccountants  #CharteredAccountant #CA #India