Textile Invoicing, E-Way Bill & Compliance Quiz: E-Invoicing, ITC & SAC 9988

When is an e-way bill mandatory for saree parcels? Who generates IRN on tax invoices? Test your practical knowledge of Indian textile GST compliance and billing rules.

  • 10 questions
  • About 5 minutes
  • Intermediate
Question 1Under standard GST rules, what is the consignment value threshold above which an e-way bill is mandatory for inter-state transport of textile goods?
Question 2What must be filled in Part-B of an e-way bill before goods can be transported by road?
Question 3What is the validity period of a standard e-way bill for non-over-dimensional cargo?
Question 4What is the current aggregate annual turnover threshold at which generating electronic invoices (e-Invoices with IRN) becomes mandatory for B2B supplies in India?
Question 5What is the GST SAC code for textile dyeing, printing, bleaching, and embroidery job work?
Question 6Under current GST rules, which monthly auto-generated statement must a textile buyer reconcile to ensure their Input Tax Credit (ITC) is legally claimable?
Question 7A buyer returns 50 defective kurtis to a manufacturer. Which document should the manufacturer issue to officially reduce their GST liability?
Question 8When sending grey fabric to a process house for dyeing and printing without selling it, which document must accompany the transport?
Question 9What is the time limit for goods sent on job work (fabric/yarn) to be returned to the principal manufacturer without being treated as a deemed sale?
Question 10If a Surat textile wholesaler sells ₹2,00,000 worth of synthetic fabric to an unregistered retail buyer in another state, can the buyer claim ITC?

Study notes

Essential Tax Compliance for Textile Traders and Manufacturers

Whether dispatching polyester grey fabric from Surat or ready-to-wear kurtis from Jaipur, running a compliant textile wholesale business requires mastering transport documentation, e-way bills, and Input Tax Credit (ITC) tracking.

E-Way Bill Mechanics (Rule 138)

  • Threshold: An e-way bill is required for interstate movement of goods where consignment value exceeds ₹50,000 (many states maintain higher intra-state limits, such as ₹1,00,000 in Gujarat/Maharashtra for select commodities).
  • Part-A vs Part-B: Part-A contains invoice details, HSN, and GSTINs of supplier and recipient; Part-B records vehicle registration or transporter LR (Lorry Receipt) number. An e-way bill is valid for movement only when Part-B is filled.
  • Validity: 1 day for every 200 km (or part thereof) of transit distance for normal cargo.

E-Invoicing (IRN) Thresholds

Businesses with aggregate annual turnover crossing ₹5 crore in any preceding financial year must generate electronic invoices (IRN - Invoice Reference Number) with a signed QR code for all B2B supplies through the government e-invoice portal.

Job Work & Input Tax Credit (ITC)

  • SAC 9988: Dyeing, printing, bleaching, embroidery, and finishing services provided to a registered principal manufacturer attract 5% GST.
  • ITC Reconciliation (GSTR-2B): Buyers can only claim input tax credit if the supplier uploads the invoice into GSTR-1, reflecting accurately in the buyer's GSTR-2B.

Calculate taxes and check slabs instantly with the textile HSN & GST finder or find licensed freight partners in our transporter directory.

About this quiz

Level
Intermediate
Questions
10 multiple choice
Good for
Textile wholesalers, accountants, CA staff, fabric merchants, dispatch managers
Last reviewed

Sources

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