A
A direct tax clearance certificate issued by the Ministry of Rural Development
B
An import license granted exclusively for multi-modal freight transport
C
A mandatory annual tax return filed by unregistered e-commerce sellers
D
An electronically generated track-and-trace document for consignment movement
Correct answer: (d) An electronically generated track-and-trace document for consignment movement
Explanation
Option D is correct because an e-Way Bill is an electronically generated track-and-trace document required for the movement of consignments under GST law. Options B, C, and D are incorrect descriptions involving unrelated tax filings, ministries, or licenses.
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