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

Under Rule 138(5A), a consignor generates Part A of an e-way bill and assigns it to transporter T1 for updating Part B. After T1 has updated the vehicle details in Part B, the consignor wants to reassign the e-way bill to transporter T2. What is the position?

The consignor cannot reassign the e-way bill. Under the proviso to Rule 138(5A), once a transporter has updated Part B with conveyance details, the person who furnished Part A is barred from assigning the e-way bill number to any other transporter.

  1. AThe consignor cannot assign the e-way bill to another transporter once Part B has been updated by the transporterCorrect
  2. BThe consignor may reassign it to T2 within 24 hours of the update
  3. CThe consignor may reassign it to T2 only with the approval of the proper officer
  4. DThe consignor may reassign it to T2 any number of times before delivery

Explanation

The proviso to Rule 138(5A) states that after 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. No 24-hour or officer-approval exception exists in the text.

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