Part A of the E-waybill was generated 7 days ago. However, the goods were not transported as mentioned in the E-waybill nor part B was generated.
In such case, what is the validity of E-waybill and whether it is possible to cancel the earlier E-waybill and generate a new E-waybill.
Unique e-way bill number once generated shall remain valid only for a period of 15 days for updating Vehicle No. in Part-B of FORM EWB-01 [Second Proviso to Rule 138(9) of the CGST Act].
O P Bagla & Co LLP
New Delhi
CA Inter
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