Answer

1. F

   Facts

   An e-way bill can be cancelled within 24 hours of generation if the goods are not transported or the details are wrong. It cannot be cancelled once verified by an officer in transit. After 24 hours, it cannot be cancelled.

2. P

   Provisions and law

   • Rule 138(9), CGST Rules 2017An e-way bill can be cancelled within 24 hours of generation if goods are not transported
3. A

   Analysis

   Wrong details in Part A cannot be edited; you cancel and regenerate. Example: you typed the buyer's PIN wrongly on a Rs 1.5 lakh bill. Cancel it within 24 hours and generate a fresh one. If you miss 24 hours and the goods never moved, keep a note and proof that no movement happened, because the officer may see an unused e-way bill against your returns.

4. C

   Conclusion

   1. 1Log in and choose Cancel
   2. 2Enter the e-way bill number and reason
   3. 3Cancel within 24 hours
   4. 4Generate a fresh e-way bill if goods will move

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.