Skip to content

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

M/s Kaveri Traders, a registered person in Karnataka, has generated an e-way bill for goods sent by road. The goods have been moved to another vehicle at a transshipment point 120 km from the consignor's place. Under Rule 138 of the CGST Rules, 2017, what must be done before the goods move on in the new vehicle?

When goods move from one conveyance to another, the consignor, the recipient who gave Part A, or the transporter must update the new conveyance details in Part B of FORM GST EWB-01 before the transfer and further movement. A fresh e-way bill is not needed.

  1. ANothing, because the e-way bill is valid in every State
  2. BThe details of the new conveyance must be updated in Part B of FORM GST EWB-01 before the transfer and further movementCorrect
  3. CA fresh e-way bill must be generated after cancelling the old one
  4. DPart A of FORM GST EWB-01 must be refiled by the recipient

Explanation

Sub-rule (5) requires the consignor, the recipient who furnished Part A, or the transporter to update the conveyance details in Part B before the transfer and further movement. The exemption from updating applies only to the final leg of up to 50 km within the State from the transporter's place to the consignee. Here no such exemption is attached, and the validity of the e-way bill across States does not remove the updating requirement.

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