Section 138(9) in Punjab Goods and Services Tax Rules, 2017
(9)Where an e-way bill has been generated under this rule, 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 within twenty four hours of generation of the e-way bill;Provided that an e-way bill can not be cancelled if it has been verified in transit in accordance with the provisions of rule 138B,Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of PART-B of FORM GST EWB-01.
