our client is a transporter
in a case movement of goods not commenced and e way expired
e way bill expired on 04/12/2019
reason is death in drivers family
now I want to know how to transport goods to their destination
Where an e-way bill has been generated under rule 138, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in rule 138 from the relevant date, for the distance the goods have to be transported, Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
CAclubindia
