🚀 Day 7 E-Way Bill & Assessment Audit (Sec 68 & 59–66) IDT Sahaj Revision 2025 Q&A CA/CMA Final GST

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🔥 Welcome to Day 7 of IDT Sahaj Revision 2025 !
In this session, we revise two highly practical chapters: E-Way Bill and Assessment & Audit under GST. Explained with real-life examples, circulars, rules, and exam-focused Q&A.

📌 Topics Covered:

✅ Section 68 – E-Way Bill
• Rule 138 to 138E – Full coverage
• Value threshold, Part A & B, Validity, Cancellation
• Movement of Goods – Registered, Unregistered, Rail, Air, Courier
• Consolidated E-Way Bill, Bill-to-Ship-to Model
• Exemptions & RFID-based verification
• Rule 138A/B/C/D/E – Forms EWB-01 to EWB-03

✅ Section 59 to 66 – Assessment & Audit
• Section 59 – Self-Assessment
• Section 60 – Provisional Assessment (with Bond & Security)
• Section 61 – Scrutiny of Returns & DRC-01A
• Section 62 – Best Judgement Assessment (Non-Filers)
• Section 63 – Assessment of Unregistered Persons
• Section 64 – Summary Assessment
• Section 65 – Departmental Audit (ASMT-01 to 16)
• Section 66 – Special Audit by CA/CMA
• Timelines, Notices, and Power of Authorities

Tags
IDT Sahaj Revision 2025
CA Final IDT
CMA Final IDT
E-Way Bill GST
Section 68 GST
Rule 138 GST
Rule 138A GST
Rule 138B GST
Rule 138C GST
Rule 138D GST
Rule 138E GST
Consolidated E-Way Bill
Assessment GST
Section 59 GST
Section 60 GST
Section 61 GST
Section 62 GST
Section 63 GST
Section 64 GST
Section 65 GST
Section 66 GST
Audit under GST
Self-Assessment GST
Scrutiny of Return
Provisional Assessment GST
Best Judgement Assessment GST
Special Audit GST
CA Mayank Trivedi
CA Final GST Revision
CMA Final GST Revision
GST Revision May 2025
GST Revision Sep 2025
GST Revision Nov 2025