An e-way bill has not been verified in transit, and the goods are not transported. How long from generation does Rule 138(9) allow for cancelling it?
Question and options
An e-way bill has not been verified in transit, and the goods are not transported. How long from generation does Rule 138(9) allow for cancelling it?
Within 72 hours
Within 48 hours
Within 24 hours
Within 12 hours
Answer and explanation
Correct answer: C - Within 24 hours
Rule 138(9) of the CGST Rules allows an e-way bill to be cancelled electronically within 24 hours of its generation where the goods are not transported, or not transported as declared. Cancellation is not allowed once the bill has been verified in transit under rule 138B.
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