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CA Intermediate · Taxation · E-Way Bill

Nair Electronics, Kochi, consigns goods with an e-way bill generated at 9:00 am. The recipient, Iyer Retail, Chennai, receives the goods but does not accept or reject the e-way bill details on the portal. What is the position under the CGST Rules?

The details are deemed accepted if the recipient does not communicate acceptance or rejection within 72 hours of the details being made available or before delivery, whichever is earlier. Automatic cancellation, deemed rejection or a fixed penalty are not the rule.

  1. AThe e-way bill is automatically cancelled after the delivery
  2. BThe details are deemed to be accepted if the recipient does not communicate acceptance or rejection within 72 hours of generation or before delivery, whichever is earlierCorrect
  3. CThe details are deemed rejected after 24 hours
  4. DThe consignor must pay a penalty of Rs 10,000 for non-acceptance

Explanation

Where a registered person has been specified as recipient and details are furnished by another person, the recipient may communicate acceptance or rejection. If no communication is made within 72 hours of the details being made available, or the time of delivery, whichever is earlier, acceptance is deemed. Hence deemed acceptance applies and not rejection or automatic cancellation.

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