GST
Changing the vehicle during transit
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Facts
If goods are shifted to another vehicle during transit, Part B must be updated with the new vehicle number before the move continues. The e-way bill number stays the same.
Provisions and law
- Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
Analysis
Example: a truck carrying Rs 5 lakh of goods breaks down near Indore; goods are moved to another truck. The transporter updates Part B with the new number and reason. If many consignments are moved together in one vehicle, a consolidated e-way bill in EWB-02 can be made. Moving without updating Part B can lead to detention.
Conclusion
- Log in as supplier or transporter
- Choose Update Vehicle Number
- Enter the new vehicle number and reason
- Inform the driver and carry the updated bill
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