Twinkle Toys Ltd., a manufacturer of toys and registered under GST in the State of Gujarat, handed over boxes of toys along with duly filled in Part…

CA Final · Indirect Tax Laws · PYQS · May 2026
Twinkle Toys Ltd., a manufacturer of toys and registered under GST in the State of Gujarat, handed over boxes of toys along with duly filled in Part A of the e-way bill on 22nd October 2025 at 15:30 hrs to M/s Zoom Roadways (transporter) for transportation by road. The goods were to be delivered to M/s Happy Toys, a registered dealer in the State of Rajasthan located at a distance of 610 km from the warehouse of Twinkle Toys Ltd. The transporter entered XYXY as the vehicle number of the normal truck in which the goods were to be transported in Part-B of the e-way bill on 24th October 2025 at 10.30 hrs. However, the goods could not be transported due to a sudden strike of transporters till midnight of 26th October 2025. The transporter decided to transport the said goods as soon as the strike ended on midnight of 26th October 2025 along with the e-way bill already generated earlier with XYXY as the vehicle number but in another truck whose number was ABCD. Discuss the followings in brief with relevant provisions of the CGST Act. 2017: (i) Can the transporter transport the goods in truck number ABCD instead of XYXY or does he need to generate another e-way bill? (ii) Transporter think that the time for cancellation of e-way bill has already expired so new e-way bill required. Note: XYXY and ABCD are just given for the purpose of reference only and may not be the actual truck number.

Suggested Answer and Working Notes:

(i) The transporter can transport the goods in truck number ABCD by updating the vehicle number in Part-B of the e-way bill, within the validity period. E-way bill validity is: 1 day for the first 200 km of distance and 1 additional day for every 200 km or part thereof,counted from the time of first entry in Part-B (Vehicle details)with each day ending at midnight of the following day. Since in given case, distance is 610 km, e-way bill remains valid till midnight of 28thOctober 2025, and thus, the vehicle number can be updated and goods can be transported accordingly. Another e-way bill is not required. (ii) Although time for cancellation of e-way bill, i.e. 24 hours of generation, has expired, new e-way bill is not required as existing e-way bill is still valid; only vehicle details need to be updated.

Topics: Accounts and Records; E-way Bill, Job Work

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