Section 138(5A) in Punjab Goods and Services Tax Rules, 2017
(5A)The consignor or the recipient, who has furnished the information in PART-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in PART-B of FORM GST EWB-01 for further movement of the consignment:Provided that after the details of the conveyance have been updated by the transporter in PART-B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in PART-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
