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CA Intermediate · Taxation · E-Way Bill

Gupta Electronics, Delhi, generated an e-way bill for goods worth Rs 3,00,000 to be moved to Chandigarh. The goods were loaded, but the vehicle broke down and, before the validity expired, the transporter transferred the goods to another vehicle at a transshipment point. Which statement is correct?

The person in charge of the conveyance, here the transporter, must update the new vehicle number in Part B of the e-way bill before the goods move further. A fresh bill is not required, and the existing bill remains valid for its period.

  1. AThe transporter must update the new vehicle number in Part B of the e-way bill before further movementCorrect
  2. BA fresh e-way bill must be generated since the vehicle has changed
  3. CNo action is needed because the e-way bill is tied only to the consignor
  4. DThe e-way bill is automatically cancelled when the vehicle changes

Explanation

Where goods are transferred from one conveyance to another in the course of transit, the person in charge of the conveyance must update the vehicle number in Part B before the movement continues. A new bill is not needed and the bill does not lapse. The option that no action is needed is wrong because the vehicle details must remain current.

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