Skip to content

CA Intermediate · Taxation · E-Way Bill

Kapoor Logistics, a registered transporter, is carrying a consignment from Delhi to Kanpur with an e-way bill. Because of a vehicle breakdown, the goods must be moved to a different vehicle. Which action is required under the e-way bill rules?

The vehicle number must be updated in Part B of the same e-way bill before the goods move further. Transfer to another conveyance in transit is handled by updating details, not by generating a new bill, and cancellation is only for goods not moved or wrongly generated bills.

  1. AGenerate a fresh e-way bill for the same consignment
  2. BUpdate the vehicle number in Part B of the same e-way bill before further movementCorrect
  3. CNo action, as vehicle number cannot be changed once entered
  4. DCancel the e-way bill and issue a tax invoice again

Explanation

Where goods are transferred from one conveyance to another during transit, the person in charge of the conveyance must update the new vehicle number in Part B before further movement. A fresh bill is not needed for the same consignment. Option 3 is wrong because updating is expressly permitted, and cancellation is meant for cases where goods are not transported or the bill was wrongly generated.

Did you get it right without looking?

One question tells you little. A timed set on E-Way Bill shows your real accuracy, how long you take and where you lose marks.

Practise E-Way BillFree diagnostic mock

More E-Way Bill questions