Section 138(9) in The Central 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 cannot 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.
