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CMA Intermediate · Direct and Indirect Taxation · Tax Invoice - Electronic Way Bill

Mehta Steels, a registered consignor in Pune, generates the Part A details of an e-way bill and then assigns the e-way bill number to a registered transporter, Rapid Logistics, who updates the vehicle details in Part B. Mehta Steels now wants to assign the same e-way bill to a second transporter, Swift Carriers. Under the CGST Rules, what is the position?

Mehta Steels cannot assign the e-way bill to Swift Carriers. 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 under the CGST Rules.

  1. AMehta Steels may reassign it to Swift Carriers at any time before delivery
  2. BMehta Steels may reassign it only within 24 hours of Rapid Logistics' update
  3. CMehta Steels is not allowed to assign it to another transporter after the details of conveyance have been updated by the transporter in Part BCorrect
  4. DMehta Steels may reassign it only if the goods are worth less than Rs 50,000

Explanation

The proviso to rule 138(5A) states that after the transporter has updated the conveyance details in Part B, the consignor or recipient who furnished Part A is not allowed to assign the e-way bill number to another transporter. No 24-hour or value-based exception exists for reassignment.

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