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CA Intermediate · Taxation · E-Way Bill

Vikas Enterprises, Jaipur, has an e-way bill for goods in transit. The vehicle breaks down and goods must be transferred to another vehicle. Which action is required under the CGST Rules?

The new vehicle number must be updated in Part B of the existing e-way bill before the goods move further. A fresh e-way bill is not needed, because the original remains valid, but the conveyance details must reflect the vehicle actually carrying the goods.

  1. AGenerate a fresh e-way bill, as the earlier one gets cancelled automatically
  2. BUpdate the new vehicle number in Part B of the e-way bill before further movementCorrect
  3. CNo action is needed, since the e-way bill is linked to goods and not to the vehicle
  4. DObtain a new GST registration for the transporter

Explanation

When goods are transferred to a different conveyance, the person in charge of the conveyance must update the vehicle number in Part B of the e-way bill before the movement continues. The existing e-way bill continues to be valid, so a new one is not generated, and option C ignores the Part B update duty.

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