Question22:

Please let me know the procedure for the below issue:

 For example, once the E way bill is prepared and material held at transporter godown  as per the instruction of the buyer, and later 15days  buyer asked to deliver the goods .  By this time the validity of the e way bill has already been expired.  What is to be done in this case for re validation the e way bill  to move the material from transporter godown to buyer.

 
Answer

If the E-way bill is generated on updation of Part-B details and  material is in transit, the transporter in exceptional circumstances  will extend the validity as per proviso to section 138(10), the same is reproduced below:-CGST RULE 138(10)

"Provided further that where, under circumstances of an exceptional nature, including  trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of  FORM GST EWB-01, if required."
Further, the procedure for  extension is clarified under below specified  FAQ :-
·  Can I extend the validity of the e-way bill'
Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period.
 ·  How to extend the validity period of e-way bill'
There is an option under e-way bill to extend the validity period. This option is available for extension of e- way bill before 4 hours and after 4 hours of expiry of the validity. Here, transporter will enter the e-way bill number and enter the reason for the requesting the extension, from place (current place), approximate distance to travel and Part-B details. It may be noted that he cannot change the details of Part-A. He will get the extended validity based on the remaining distance to travel.
·  Who can extend the validity of the e-way bill'
The transporter, who is carrying the consignment as per the e-way bill system at the time of expiry of validity period, can extend the validity period.

Since there is no answer in Law for further movement of goods. So new E-way bill will be generated by the Transporter. 
But it can not be in Regular practice.
We understand that you want to distribute goods through Logistic & it is in the practice adopted in earlier tax regime by manufacturer of Auto components and if this is the reason you are suggested to take registration in the state from where you are going to operate as distributor.
We are sending regular updates. Please keep in touch. If there will be any development or any circular you may follow it in future. (Reply dt. 25/4/2018)