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CMA Final · Indirect Tax Laws and Practice · E-way Bill

A registered supplier handed goods to a transporter and the transporter has already updated the vehicle details in Part B of FORM GST EWB-01 for further movement. Under Rule 138(5A) as given, what can the consignor do?

The consignor cannot assign the e-way bill number to another transporter once the first transporter has updated the conveyance details in Part B. Assignment is permitted only before such updating, so repeated or later assignment is not allowed.

  1. AAssign the e-way bill number to another transporter, as many times as needed
  2. BAssign the e-way bill number to another transporter only once
  3. CNot assign the e-way bill number to another transporterCorrect
  4. DAssign it only to the recipient

Explanation

Rule 138(5A) allows assignment to another registered or enrolled transporter for updating Part B, but its proviso says that once the transporter has updated the conveyance details in Part B, the person who furnished Part A is not allowed to assign the e-way bill number to another transporter.

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