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CA Intermediate · Taxation · E-Way Bill

Rohan Metals, Jaipur, has generated an e-way bill for goods moving 350 km. The vehicle breaks down in transit, and the goods are shifted to another vehicle. Which statement is correct as per CGST Rules?

The new vehicle number must be updated in Part B of the existing e-way bill before the goods move further. Part B holds transport details, so a change of conveyance needs only this update, not cancellation and regeneration of the e-way bill or a change to Part A.

  1. ANo action is needed as the e-way bill remains valid for the goods irrespective of the vehicle
  2. BThe consignor or transporter must update the new vehicle number in Part B of the e-way bill before further movementCorrect
  3. CA fresh e-way bill must be generated after cancelling the earlier one
  4. DPart A must be updated with the new vehicle number by the recipient

Explanation

Vehicle details are in Part B. When goods are transferred to another conveyance, the person in charge of the conveyance, the consignor or the transporter must update Part B with the new vehicle number. Cancelling and regenerating is unnecessary. Part A holds invoice and party details, not vehicle details.

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