Page 11 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

2) Ü The said statement is invalid.

Ü Multiple invoices cannot be clubbed to generate one e-way bill.
Ü If multiple invoices are issued by the supplier to recipient, for movement of such goods, multiple
e-way bills have to be generated.
Ü Thus, for each invoice, one e-way bill has to be generated, irrespective of the fact whether same or
different consignors or consignees are involved.

Ü However, after generating all these e-way bills, one consolidated e-way bill can be prepared for
transportation purpose, if goods are going in one vehicle.
3) Acceptance/rejection of e-way bill:-

Ü As per Rule 138(11) of CGST Rules, the details of e-way bill generated shall be made available on
common portal to:-
A supplier (if registered)- if information in Part A is furnished by recipient/ transporter or
A recipient (if registered)- if information in Part A is furnished by supplier/ transporter.
Ü Supplier/recipient shall communicate his acceptance or rejection of consignment covered by E-way

bill.
Ü As per Rule 138(12) of CGST Rules, Information in Part A shall be deemed to be accepted, if such
supplier/ recipient does not communicate his acceptance or rejection within Earlier of:-
A 72 hours of details being made available to him on common portal or

A Time of delivery of goods.
4) Ü If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or
corrected.
Ü Only option is cancellation of e-way bill within 24 hours of generation and generate a new one with
correct details.

Ü Thus, Mr. X cannot edit the e-way bill.
Ü However, he can cancel the e-way bill within 24 hours of generation and generate a new one with
correct details.

CCP 13.04.17.00
1) Explain the validity of E-way bill in brief.
2) Agni Ltd., a registered supplier, wishes to transport cargo by road between two cities situated at
a distance of 368 kilometres. Calculate the validity period of e-way bill under rule 138(10) of

CGST Rules, 2017 for transport of the said cargo, if it is over dimensional cargo or otherwise.
[CA Inter Jan 21 Exam]
3) A consignor hands over his goods for transportation on Friday to the transporter. However,

assigned transporter starts the movement of goods from consignor's warehouse to its depot
located at distance of 600 Km. on Monday. When will the e-way bill be generated and for how
many days it will be valid? [CA Inter Dec 21 Exam]
Answer:

1) Ø As per rule 138(10) of CGST Rules, e-way bill shall be valid for a period as given below from the
relevant date, in accordance with the distance covered:-
Type of Cargo Distance Validity
Cargo other than Over Dimensional Cargo or multimodal Upto 200 Km 1 day
shipment in which at least one leg involves transport by ship For every 200 Km or 1 day
part thereof thereafter additional

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