E-way Bill 1

E-WAY BILL
(Section 68/Rule 138,138A,138B,138C,138D,138E)
Inspection of goods in movement. Section 68/Rule 138
E-way bill shall be prepared by the supplier before movement of goods and it will be prepared on the site e-
waybillgst.gov.in by filling in Form No. EWB-01. Part A shall be filled in by the supplier and Part B by the
transporter. If supplier is unregistered but recipient is registered, e-way bill shall be prepared by the
recipient. When Part A is filled, the portal shall generate a unique number which will be assign to the
transporter and the transporter shall fill in Part B and after that e-way bill is generated and also the portal
will generate the e-way bill number. In case there is movement of goods but there is no supply e.g. stock
transfer or the goods sent on approval basis etc., even in such cases e-way bill also be generated.

E-way bill shall be generated only if consignment value is exceeding ₹50,000 but in case of movement of
goods to job worker and also in case of movement of handicraft goods, e-way bill has to be generated
irrespective of the value. Part A has to be filled in by the person who is causing movement of goods but
such person can authorise the transporter or the courier or the electronic commerce operator to fill in Part A.

Consignment value means the value determined as per section 15 but it will not include value of exempted
goods but it will include the amount of GST e.g. if value is ₹48,000 and GST is ₹4,800, in this case e-way
bill has to be generated.

If the supplier has his own vehicle, Part A and Part B shall be filled in by the supplier.

In general movement of goods without generating e-way bill is not allowed but movement is allowed by
filling in Part A if the goods are transported for a distance of upto fifty kilometers within the State or
Union Territory from the place of business of the consignor to the place of business of the transporter for
further transportation.

In case of change of vehicle, number of new vehicle has to be updated on the common portal but movement
is allowed without updation of the new vehicle Where the goods are transported for a distance of upto fifty
kilometers within the State or Union Territory from the place of business of the transporter finally to the
place of business of the consignee.

Transportation of goods by railways/ air/ vessel

Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the
registered person, being the supplier or the recipient, who shall, either before or after the commencement of
movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01.

Change of conveyance
Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has
provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer
and further movement of goods, update the details of conveyance in the e-way bill on the common portal in
Part B of FORM GST EWB-01:
Change of transporter
The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01, or the
transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the
information in Part B of FORM GST EWB-01 for further movement of the consignment. Provided that
after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01,
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the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST
EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
Example: A consignor is required to move goods from City X to City Z. He appoints Transporter A for
movement of his goods. Transporter A moves the goods from City X to City Y. For completing the
movement of goods i.e., from City Y to City Z, Transporter A now hands over the goods to Transporter B.
Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. In such a
scenario, only one e-way bill would be required. Part A can be filled by the consignor and then the e-way
bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in Part
B and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-
way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of Part B.
Transporter B will fill the details of his vehicle and move the goods from City Y to City Z [Press Release
No. 144/2018 dated 31.03.2018]

Consolidated e-way bill

After e-way bill has been generated where multiple consignments are intended to be transported in one
conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02
may be generated by him.
Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the
aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees,
the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of
inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply
or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST
EWB-02 on the common portal prior to the movement of goods:
Information for GSTR 1
The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered
supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1.
Provided that when the information has been furnished by an unregistered supplier or an unregistered
recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is
available.
Cancellation of e-way bill
Where an e-way bill has been generated under this rule, but goods are either not transported or are not
transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on
the common portal within twenty four hours of generation of the e-way bill. Provided that an e-way bill
cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
Validity of e-way bill
An e-way bill or a consolidated e-way bill shall be valid for the period as mentioned below from the relevant
date.
Sl. Distance Validity period
No.
1. Upto 200 km. One day
2. For every 200 km. or part One additional day
thereof thereafter
3. Upto 20 km. One day in case of Over Dimensional Cargo or multimodal shipment in
which at least one leg involves transport by ship
4. For every 20 km. or part One additional day in case of Over Dimensional Cargo or multimodal
thereof thereafter shipment in which at least one leg involves transport by ship
 E-way Bill 3

"Relevant date" shall mean the date on which the e-way bill has been generated and the period of validity
shall be counted from the time at which the e-way bill has been generated and each day shall be counted as
the period expiring at midnight of the day immediately following the date of generation of e-way bill.
The expression "Over Dimensional Cargo" shall mean a cargo carried as a single indivisible unit and which
exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under
the Motor Vehicles Act, 1988.
Example: A consignor hands over his goods for transportation on Friday to transporter. However, the
assigned transporter starts the movement of goods on Monday. The validity period of e-way bill starts only
after the details in Part B are updated by the transporter for the first time. In the given situation, Consignor
can fill the details in Part A on Friday and handover his goods to the transporter. When the transporter is
ready to move the goods, he can fill Part B i.e. the assigned transporter can fill the details in Part B on
Monday and the validity period of the e-way bill will start from Monday [Press Release No. 144/2018 dated
31.03.2018].
Extension of Time Limit for e-way bill
Where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be
transported within the validity period of the e-way bill, the transporter may extend the validity period after
updating the details in Part B of FORM GST EWB-01, if required, but the validity of the e-way bill may be
extended within eight hours from the time of its expiry.
Intimation of e-way bill
The details of the e-way bill generated under this rule shall be made available to the—
(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished
by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished
by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case may be, shall communicate his
acceptance or rejection of the consignment covered by the e-way bill. Where the person to whom the
information has been made available does not communicate his acceptance or rejection within seventy two
hours of the details being made available to him on the common portal, or the time of delivery of goods
whichever is earlier, it shall be deemed that he has accepted the said details.

Circumstances when e-way not required 138(14)

Notwithstanding anything contained in this rule, no e-way bill is required to be generated—
(i) Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC)
customers
(ii) Kerosene oil sold under PDS
(iii) Postal baggage transported by Department of Posts
(iv) Natural or cultured pearls and precious or semi-precious stones precious metal and metals clad with
precious metals (Chapter 71)
(v) Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
(vi) Currency
(vii) Used personal and household effects
(viii) Coral, unworked (0508) and worked coral (9601)
(ix) where the goods are being transported by a non-motorised conveyance;
(x) where the goods are being transported from the customs port, airport, air cargo complex and land
customs station to an inland container depot or a container freight station for clearance by Customs;
(xi) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14)
of rule 138 of the State or Union Territory Goods and Services Tax Rules in that particular State or
Union Territory;
(xii) Goods exempted from GST
 E-way Bill 4

(xiii) where the goods being transported are alcoholic liquor for human consumption, petroleum crude,
high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel;
(xiv) where the supply of goods being transported is treated as no supply under Schedule III of the Act ;
(xv) where the goods being transported are transit cargo from or to Nepal or Bhutan;
(xvi) any movement of goods caused by defence formation under Ministry of defence as a consignor or
consignee;
(xvii) where the consignor of goods is the Central Government, Government of any State or a local
authority for transport of goods by rail;
(xviii) where empty cargo containers are being transported;
(xix) where the goods are being transported upto a distance of twenty kilometers from the place of the
business of the consignor to a weighbridge for weighment or from the weighbridge back to the place
of the business of the said consignor subject to the condition that the movement of goods is
accompanied by a delivery challan issued in accordance with rule 55; and
(xx) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other
than supply.
Explanation.—The facility of generation, cancellation, updation and assignment of e-way bill shall be
made available through SMS to the supplier, recipient and the transporter, as the case may be.

Documents and devices to be carried by a person-in-charge of a conveyance. Rule 138A.

(1) The person in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to
a Radio Frequency Identification Device embedded on to the conveyance in such manner as may
be notified by the Commissioner:
In case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry
filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part
A of FORM GST EWB-01.
(2) If a registered person is covered under rule 48(4) and has obtain invoice reference number with QR code
from invoice registration portal, in that case he may produce the same for verification instead of carrying a
physical copy of invoice and such number shall be valid for a period of thirty days from the date of
uploading.
(3) Where the registered person has obtained invoice reference number with QR code, the information in
Part A of FORM GST EWB-01 shall be auto-populated by the common portal.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio
Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way
bill to the Radio Frequency Identification Device prior to the movement of goods.

Verification of documents and conveyances. Rule 138B.

(1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to
intercept any conveyance to verify the e-way bill in physical or electronic form.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the
verification of movement of goods is required to be carried out and verification of movement of vehicles
shall be done through such device readers where the e-way bill has been mapped with the said device.

Inspection and verification of goods. Rule 138C.

(1) A summary report of every inspection of goods in transit shall be recorded online by the proper
officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report
in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection:
 E-way Bill 5

The Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend
the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding
three days.
Explanation.—The period of twenty four hours or, as the case may be, three days shall be counted from the
midnight of the date on which the vehicle was intercepted.
(2) Where the physical verification of goods being transported on any conveyance has been done during
transit at one place within the State or Union Territory or in any other State or Union Territory, no further
physical verification of the said conveyance shall be carried out again in the State or Union Territory,
unless a specific information relating to evasion of tax is made available subsequently.

Facility for uploading information regarding detention of vehicle. Rule 138D.

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the
transporter may upload the said information in FORM GST EWB-04 on the common portal.

Restriction on furnishing of information in PART A of FORM GST EWB-01. Rule 138E.

Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor,
consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the
information in PART A of FORM GST EWB-01 in respect of any outward movement of goods of a
registered person, who,—
(a) being a person paying tax under section 10, statement in FORM GST CMP-08 for two
consecutive quarters; or
(b) being a person other than a person specified in clause (a), has not furnished the returns for a
consecutive period of two tax periods:
(c) being a person other than a person specified in clause (a), has not furnished the statement of
outward supplies for any two months or quarters, as the case may be.
(d) being a person, whose registration has been suspended under rule 21A:
Provided that the Commissioner may, on receipt of an application from a registered person in FORM GST
EWB-05, on sufficient cause being shown and for reasons to be recorded in writing, by order, in FORM
GST EWB-06 allow furnishing of the said information in PART A of FORM GST EWB- 01.
Provided further that no order rejecting the request of such person to furnish the information in PART A of
FORM GST EWB-01, shall be passed without affording the said person a reasonable opportunity of being
heard:

Tax Invoice or bill of supply to accompany transport of goods. Rule 55A

The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in
accordance with the provisions of rule 46, 46A or 49 in a case where such person is not required to carry an
e-way bill under these rules.
Example:
1. ABC Ltd., Delhi dispatched goods of value ₹ 48,000 + GST 12%, in this case eway bill is required
because consignment value for the purpose of eway bill shall include GST also but if value of taxable
goods is ₹ 30,000 and value of exempt goods is ₹ 18,000. GST on taxable goods is 12% in this case
eway bill is not required because consignment value for the purpose of eway bill do not include exempt
goods.
2. ABC Ltd., Delhi has transferred stock to its own branch in Delhi. Consignment value is ₹ 2,00,000 and
no GST payable even if goods are taxable because the company has only one registration, in this case
eway bill is required because if there is movement of goods eway bill is required even if it is not a
supply.
 E-way Bill 6

3. Part A of EWB 01 is filled in by the person causing the movement of goods and such person may be
consigner or consignee depending upon the situation as who is causing the movement. If suchconsigner
or consignee has their own transport, in that case part B of EWB 01 shall also be filled in by such
consigner or consignee.
4. If the consigner or consignee has directed the transporter, Part A can be filled by such transporter.
Similarly part A can be filled in by the ECO or Courier Agency

E-way Bill in case of ‘Bill To Ship To’ Model

In a “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:
‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’.
‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’.
‘C’ is the recipient of goods.
In this complete scenario. two supplies are involved and accordingly two tax invoices are required to be
issued:
Invoice -1: which would be issued by ‘B’ to ‘A’.
Invoice -2: which would be issued by ‘A’ to ‘C’.
It is clarified that as per the CGST Rules, either A or B can generate the e-Way Bill but it may be noted that
only one e-Way Bill is required to be generated [Press Release dated 23.04.2018]
 E-way Bill 7

FORM GST EWB-01

(See rule 138)
E-Way Bill

E-Way Bill No. :

E-Way Bill date :
Generator :
Valid from :
Valid until :
Part A
A.1 GSTIN of Supplier
A.2 Place of Dispatch
A.3 GSTIN of Recipient
A.4 Place of Delivery
A.5 Document Number
A.6 Document Date
A.7 Value of Goods
A.8 HSN Code
A.9 Reason for Transportation
Part B
B.1 Vehicle Number for Road

B.2 Transport Document Number/Defence Vehicle No./ Temporary Vehicle

Registration No./Nepal or Bhutan Vehicle Registration No.

Notes:
1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having
annual turnover upto five crore rupees in the preceding financial year and at four digit level for
taxpayers having annual turnover above five crore rupees in the preceding financial year.
2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry.
3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or
Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number
or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Place of dispatch shall indicate the PIN Code of place of dispatch.
6. Where the supplier or the recipient is not registered, then the letters “URP” are to be filled-
in in column A.l or, as the case may be, A.3.
7. Reason for Transportation shall be chosen from one of the following:—

Code Description

1 Supply
2 Export or Import
 E-way Bill 8

3 Job Work
4 SKD or CKD or supply in batches or lots
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or fairs
9 For own use
10 Others

Action Points
1. E-way Bill is generated in this form.
2. Rule 138 provides that every registered person who causes movement of goods of consignment value
exceeding fifty thousand rupees –
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
Shall, before commencement of such movement, furnish information relating to the said goods as specified
in Part A of Form GST EWB-01, electronically, on the common portal along with such other information as
may be required on the common portal and a unique number will be generated on the said portal.
3. Also read notes attached to the Form.
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FORM GST EWB-02

(See rule 138)
Consolidated E-Way Bill

Consolidated E-Way Bill No. :

Consolidated E-Way Bill Date :
Generator :
Vehicle Number :
Number of E-Way Bills (Total)

E-Way Bill Number

1.
2.
3.
4.

Action Points

1. Consolidated E-way Bill is generated in this form.

2. Rule 138 provides that once an E-way Bill has been generated in accordance with the provisions of sub-
rule (1) of Rule 138, where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each such consignment
electronically on the common portal and a consolidated E-way Bill in Form GST EWB-02 may be generated
by him on the said common portal prior to the movement of goods.
3. The form contains the details of E-way Bill for which consolidated E-way Bill has been issued.
 E-way Bill 10

FORM GST EWB-03

(See rule 138C)
Verification Report

Part A

Name of the Officer

Place of inspection

Time of inspection

Vehicle Number

E-Way Bill Number

Tax Invoice or Bill of Supply or Delivery

Challan or Bill of Entry date

Tax Invoice or Bill of Supply or Delivery

Challan or Bill of Entry Number

Name of person in-charge of vehicle

Description of goods

Declared quantity of goods

Declared value of goods

Brief description of the discrepancy

Whether goods were detained?

If not, date and time of release of vehicle

Part B

Actual quantity of goods

Actual value of the Goods

Tax payable

Integrated tax

Central tax

State or Union territory tax

Cess
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Penalty payable

Integrated tax

Central tax

State or Union territory tax

Cess

Details of Notice

Date

Number

Summary of findings

Action Points

1. This form is relevant for verification report of every inspection of goods in transit.
2. Rule 138C provides that a summary report of every inspection of goods in transit shall be recorded online
by the proper officer in Part A of Form GST EWB-03 with twenty four hours of inspection and the final
report in Part B of Form GST EWB-03 shall be recorded within three days of such inspection.
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FORM GST EWB-04

(See rule138D)
Report of detention

E-Way Bill Number

Approximate Location of
detention

Period of detention

Name of Officer in-charge (if known)

Date

Time

Action Points

1. This form is relevant for preparation of detention report.

2. Rule 138D provides that where a vehicle has been intercepted and detained for a period exceeding thirty
minutes, the transporter may upload the said information in Form GST EWB-04 on the common portal.
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“FORM GST EWB-05

[See rule 138 E]
Application for unblocking of the facility for generation of E-Way Bill

1 GSTIN <Auto>
2 Legal Name <Auto>
3 Trade Name <Auto>
4 Address <Auto>

5 Facility of furnishing of information in Part A <Auto>

of FORM GST EWB 01 (i.e. facility for
generation of E-Way Bill) blocked w.e.f.
6 Reasons of unblocking of facility for <User input>
generation of E- Way Bill
(i)
(ii)
(iii)
7 Expected date for filing of returns for the <User input>
period under default

8. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name
Designation /Status
Date:
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FORM GST EWB – 06

[See rule 138 E]
Reference No.: Date:
To
GSTIN
Name
Address

Order for permitting / rejecting application for unblocking of the facility for generation of E-Way
Bill

Application ARN: Date:

The facility for generation of E- Way Bill was blocked in respect of the aforementioned
registered person w.e.f. -------- in terms of rule 138E of the Central Goods and Services Tax Rules, 2017.
I have carefully considered the facts of the case and the application / submissions made by the
aforementioned registered person.
I hereby accept the application and order for unblocking of the facility for generation of E- Way Bill on
the following grounds:
1.
2.
Please note that the system will block the facility for generation of E-Way Bill after (date)
if the registered person continues to be defaulter in terms of rule 138E of the Central Goods and Services
Tax Rules, 2017.

OR

I have carefully considered the facts of the case and the application / submissions made by the
aforementioned registered person.
I hereby reject the application for unblocking the facility for generation of E-Way Bill on following
grounds:
1.
2.

Signature:
Name:
Designation:
Jurisdiction:
Address:

Note: Separate document may be attached for detailed order / reason(s).”

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EXAMINATION QUESTION
JAN – 2021
Question 7(b) (3 Marks)
Agni Ltd. a registered supplier wishes to transport cargo by road between two cities situated at a distance of
368 kilometres. Calculate the validity period of e-way bill under rule 138(10) of CGST Rules, 2017 for
transport of the said cargo, if it is over dimensional cargo or otherwise.
Answer
The validity period of e-way bill under rule 138(10) of the CGST Rules, 2017 for transport of cargo by road
between two cities situated at a distance of 368 km is as under:
(i) If it is over dimensional cargo: the validity period of the e-way bill is one day from relevant date upto 20
km and one additional day for every 20 km or part thereof thereafter.
Thus, validity period in given case:
= 1 day + 18 days
= 19 days
(ii) If it is a cargo other than over dimensional cargo: the validity period of the e-way bill is one day from
relevant date upto 200 km and one additional day for every 200 km or part thereof thereafter.
Thus, validity period in given case:
= 1 day + 1 days
= 2 days

NOV 2020
Question 7 (b). (3 Marks)
"It is mandatory to furnish the details of conveyance in 'Part-B of E- way Bill."
Comment on the validity of the above statement with reference to provisions of E- Way Bill under CGST
Rules, 2017"
Answer: As per the explanation 2 of rule 138, yes it is mandatory to furnish the details of conveyance in
Part-B of E-way Bill otherwise e-way bill shall be treated as invalid but in case where the goods are
transported for a distance of upto fifty kilometers within the State or Union Territory from the place of
business of the consignor to the place of business of the transporter for further transportation, the supplier or
the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of
FORM GST EWB-01.

NOV 2019
Question.7. (b) (5 Marks)
Mr. Shah, a consignor is required to move goods from Ahmedabad (Gujarat) to Nadiad (Gujarat). He
appoints Mehta Transporter for movement of goods. Mehta Transporter moves the goods from Ahmedabad
(Gujarat) to Kheda (Gujarat). For completing the movement of goods from Kheda (Gujarat) to Nadiad
(Gujarat), Mehta Transporter now hands over the goods to Parikh Transporter.
Explain the procedure regarding e-way bill to be followed by consignor and transporter as per provisions of
GST law and rules made thereunder.
Answer: In the given scenario, only one e-way bill is required to be issued. Part A can be filled by either
Mr. Shah or recipient of goods or Mehta Transporter on the appropriate authorisation. Where the goods are
transferred from one conveyance to another, the consignor or the recipient, who has provided information in
Part A, or the transporter shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in Part B.
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Thus, on reaching Kheda, Mr. Shah or the recipient of the goods, who has filled Part A of the e-
way bill, or Mehta Transporter can, before the transfer and further movement of goods, update the
details of conveyance in Part B of the e-way bill. Further, the consignor or the recipient, who has
furnished the information in Part A, or the transporter, may assign the e-way bill number to
another registered or enrolled transporter for updating the information in Part B for further
movement of the consignment. Thus, on reaching Kheda, Mr.Shah or the recipient of the goods,
or Mehta Transporter can assign the said e-way bill to Parikh Transporter who will thereafter
update the details of conveyance in Part B. However, upon updation of the details of the
conveyance by Parikh transporter in Part B, Mr. Shah or recipient, as the case may be, who has
furnished theinformation in Part A shall not be allowed to assign the e-way bill number to another
transporter.