Section 138(11) in The Central Goods and Services Tax Rules, 2017
(11)The details of the e-way bill generated under this rule shall be made available to the-(a)supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or(b)recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
