Mr. Dhaniram proprietor of M/s. Dhaniram Kirana Stores is registered as a composition dealer in the Jodhpur district of Rajasthan. He has not…

CA Intermediate · Taxation · MTP · September 2026
Mr. Dhaniram proprietor of M/s. Dhaniram Kirana Stores is registered as a composition dealer in the Jodhpur district of Rajasthan. He has not furnished the statement for payment of self-assessment tax in the form GST CMP-08 for two consecutive quarters. He placed an order for purchase of taxable goods worth ₹5,50,000 with M/s. Bob & Sons (a partnership firm), a registered dealer in the Bikaner district of Rajasthan. M/s. Bob & Sons has been regularly filing its GST returns. M/s. Bob & Sons wants to generate E-way bill with respect to intra- State supply to be made to M/s. Dhaniram Kirana Stores. Whether M/s. Bob & Sons is allowed to generate E-way bill as per the provisions of CGST Act, 2017? Answer with proper reasoning.

Suggested Answer and Working Notes:

Where a person paying tax under composition scheme has not furnished the statement for payment of self-assessed tax for 2 consecutive quarters, e-way bill shall not be allowed to be generated in respect of any outward movement of goods by such person. However, this restriction does not apply to generation of e-way bill in respect of inward movement of goods by the defaulter. Hence, in the given case, M/s. Bob & Sons is allowed to generate e-way bill with respect to supply to be made to M/s Dhaniram Kirana Stores since M/s. Bob & Sons, who is making the outward movement of goods, is a regular return filer.

Topics: Paper 3B: Goods and Services Tax

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