S1: Under GST, the 'E-way bill' is required for the movement of goods where the consignment value exceeds ₹50,000. S2: The E-way bill is generated on the common portal by the registered person before the commencement of the movement of goods. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: Under GST, the 'E-way bill' is required for the movement of goods where the consignment value exceeds ₹50,000. S2: The E-way bill is generated on the common portal by the registered person before the commencement of the movement of goods. Which statement(s) is/are correct?
A. S1 only
B. S2 only
C. Neither S1 nor S2
D. Both S1 and S2
Answer: Option D
Solution (By JKSSB Mock Tests)
Both statements are correct. Rule 138 of the CGST Rules mandates an e-way bill for goods valued over ₹50,000, and it must be generated by the supplier/recipient before the goods are moved.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: The Gross Profit Ratio is calculated as (Gross Profit / Net Sales) x 100. S2: A higher Gross Profit Ratio indicates better operational efficiency. Which statement(s) is/are correct?
A. S2 only
B. Neither S1 nor S2
C. Both S1 and S2
D. S1 only

Correct Answer: Option C


Explanation:
The Gross Profit Ratio is indeed (Gross Profit / Net Sales) x 100. A higher ratio indicates that the cost of goods sold is lower relative to sales, implying better operational efficiency and cost control. Both are correct.

Question #2
The 'Financial Year' for a company under Companies Act is:
A. Any 12-month period
B. 1st April to 31st March
C. Diwali to Diwali
D. 1st January to 31st December

Correct Answer: Option B


Explanation:
Financial year for companies is uniform: April to March.

Question #3
In partnership, the guarantee of profit to a partner is given by:
A. The auditor
B. The other partners
C. The government
D. The firm

Correct Answer: Option B


Explanation:
A guarantee of minimum profit to a partner is given by the other partners or the firm as a whole, and any deficiency is borne by the guarantor(s).