Page 10 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

Answer:-
Legal Provision:-

Ü Before such transfer and further movement of goods, the following persons shall update the details of
conveyance in Part-B of E-way Bill:-
- the consignor or the recipient, who has provided information in Part A, or
- the transporter.

Ü Further, the consignor or the recipient, who has furnished the information in Part A, or the transporter,
may assign the e-way bill number to another registered or enrolled transporter for updating the
information in Part B for further movement of the consignment.
Ü But, Once the transporter updates details of conveyance in Part B, then consignor/recipient shall not be

allowed to assign the e way bill number to another transporter.
Discussion & Conclusion:-
Ü In given case, only one e-way bill is required to be issued.
Ü Part A of e-way bill can be filled by either Mr. Shah or recipient of goods or Mehta Transporter on the
appropriate authorisation.

Ü Thus, on reaching Kheda, Mr. Shah or the recipient of the goods who has filled Part A of e-way bill, or Mehta Transporter
can, before the transfer and further movement of goods, update the details of conveyance in Part B of e-way bill.
Ü Further, on reaching Kheda, Mr. Shah or recipient of goods, or Mehta Transporter can assign the said e-

way bill to Parikh Transporter who will thereafter update details of conveyance in Part B.
Ü Once the details of conveyance are updated by Parikh transporter in Part B, Mr. Shah or recipient
shall not be allowed to assign e-way bill number to another transporter.

CCP 13.04.16.00
Answer the following questions-
1) Examine the correctness of statements:
a) Once generated, an e-way bill cannot be cancelled.

b) E-way bill generated in one State is valid in another State. [CA IPC RTP May 2020]
2) “One consolidated e-way bill can be generated for multiple invoices". Comment on the validity of the
above statement with reference to GST law. [CA Inter May 22 Exam]
3) What do you mean by Acceptance/rejection of e-way bill. [CA IPC Jan 21 Exam]
4) Mr. X, a registered person has caused movement of goods of consignment value exceeding ₹ 50,000

in relation to a supply and thus, generated e-way bill. However, after generation of e way bill, he
found a mistake in the e-way bill and wants to edit it. You are required to advise Mr. X whether he can
do so with the help of relevant provisions? [Study Mat] [CA Inter RTP Nov 23] [CA Inter MTP Sep 23]
Answer:

1) a) The said statement is partially correct.
Ü As per Rule 138(9) of CGST Rules, e-way bill may be cancelled electronically on common portal
within 24 hrs of its generation, if after generation of e-way bill,

- goods are not transported at all or
- goods are not transported as per the details furnished in E-way bill.
Ü However, e-way bill cannot be cancelled, if it has been verified in transit as per Rule 138B.
b) The said statement is correct.

Ü E-way bill generated under Goods and Services Tax Rules of any State or Union territory shall be
valid in every State and Union territory.

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