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CA Intermediate · Taxation · E-Way Bill

Meera Textiles, Surat, a registered person, supplies goods worth Rs 3,00,000 to a buyer in Mumbai and the e-way bill is generated by Meera Textiles. During transport the goods are transferred from one conveyance to another at a transshipment point by the transporter. Who must update the new vehicle number in the e-way bill, as per the CGST Rules?

The registered person who generated the e-way bill, or the transporter who furnished the vehicle details, must update Part B with the new vehicle number when goods are shifted to another conveyance. The recipient and officers are not the prescribed persons for this update, and updating is permitted.

  1. AThe recipient of the goods only
  2. BThe person in charge of the conveyance, or the registered person or transporter who generated the bill, may update Part BCorrect
  3. COnly the GST officer at the transshipment point
  4. DNo update is allowed once Part B has been filled

Explanation

Rule 138 permits the registered person or the transporter who has furnished Part B to update the details of the conveyance whenever goods are transferred to another conveyance. The recipient is not the one given this task and updating is clearly permitted, not prohibited.

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