are as follows:
1. Situation : – Consider a situation where 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. How would the e-way bill be generated in such situations?
2. Situation : – Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations?
Clarification : – It is clarified that the validity period of e-way bill starts only after the details in PART B of FORM GST EWB-01 are updated by the transporter for the first time.
In the given situation, Consignor can fill the details in PART A of FORM GST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORM GST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORM GST EWB-01 on Monday and the validity period of the e-way bill will start from Monday.
