E-way bill is a electronic system of tracking goods and services in India. Check out all the steps to cancel e-way bill after 24 hours or 72 hours.
Under the new GST regime and rule 138 of the CGST Rules, the provisions of the e-way bill are defined. According to these rules, a registered individual is required to generate and carry an e-way bill while transporting goods possessing a value that exceeds ₹50,000.
The rule is applicable for transporting goods under the following circumstances:
- If there is a sale of goods
- In case there is a movement of goods for reasons other than ‘supply’ under GST, for example, transferring goods between two godowns or branches
- In case goods are purchased by an individual registered under GST from an individual who is not registered (in such cases, the registered individual will have to look after the compliances)
Under the GST regime, an e-way bill is divided into two major parts – part A and part B.
Part A comprises invoice-level information about the goods being transported, such as the invoice number, date, GST registration number of the supplier/recipient, HSN, and more. These are the details that cannot be altered once an e-way bill is generated.
Part B comprises the details regarding the transporter of goods, such as the number of the vehicle, transport document number, and more. These details can be altered once an e-way bill is generated.
Once you generate an e-way bill, there is no option to delete it. You cannot rectify an incorrect e-way bill as well. However, you can always cancel e-way bill if there is a need to do so.
Why Would You Cancel E-way Bill?
There are two major reasons why people choose to cancel e-way bill:
- If there is an error in the generation of the e-way bill, or
- If there is no movement of goods
What Is The Time Period For Canceling E-way Bill?
Once generated, an e-way bill needs to be cancelled within a span of 25 hours. It cannot be cancelled once the bill is verified by an empowering officer as the goods are in transit.
Once 24 hours have passed, an e-way bill is automatically considered to be valid and cannot be cancelled by the individual who generated the bill. However, the generator can request the recipient of the concerned consignment to reject a bill that needed to be cancelled within a span of 72 hours.
According to the provisions under the GST regime, it is important for the request for rejecting an e-way bill to be received and acknowledged by the recipient of the goods within 72 hours of the bill’s generation. If the request is not sent by the generator or acknowledged by the recipient within 72 hours, the e-way bill will continue to remain valid.
How To Cancel E-way Bill?
Thanks to digitization, the process of cancelling an e-way bill is fully online, highly flexible, and convenient for the parties involved. Here are the simple steps involved in cancelling your e-way bill.
- Log In To The Portal
Start by logging in to the e-way bill portal by visiting www.ewaybill.nic.in. This is the one-step portal for accessing your bill, viewing its details, and making all necessary changes to the same.
- Opt For Cancellation
As you visit the online portal, you will need to click on a drop-down menu that provides you with options like “Generate New”, “Generate Bulk”, “Update Vehicle No.”, “Print EWB”, and more. Here, you need to select the option that says “Cancel” to proceed with the cancellation.
- Enter Your E-way Bill Number
Now, you will need to keep your e-way bill number ready. Once you opt for getting your bill cancelled, a new screen will open up where you will be required to add your e-way bill number. Enter your 12-digit e-way bill number here and click on “Go.”
- Provide A Valid Reason
Once you enter your e-way bill number, your bill would be immediately displayed. You can check the same and provide a valid reason why you want to cancel the e-way bill. Once you have given a reason for the same, your bill will be cancelled.
Please note that it is illegal to use an e-way bill after it has been cancelled. Make sure you create a fresh bill for carrying on with the transportation of your goods.
How To Reject An E-way Bill?
If you are the recipient of goods and have been asked by the generator to reject their e-way bill (or if you want to reject the bill for other valid reasons), you can do so within a span of 72 hours after the generation of the bill. Once these 72 hours have passed, it will be implied that you have accepted and acknowledged the e-way bill.
There are several reasons why a recipient would want to reject an e-way bill, such as getting a valid request from the generator for doing so, goods not reaching the destination on time, the consignment getting cancelled on the way, etc. Irrespective of what the reason is, make sure you have the e-bill number you are willing to reject and the date on which the bill was generated.
The procedure for rejecting an e-way bill is much simpler and more straightforward as compared to cancelling one. You need to start by logging in to the portal ewaybill.nic.in using your credentials. Once you are logged in, you will need to click on the option of “Reject” on the left-hand side of the dashboard. Add the number of the e-way bill you want to reject and submit your request for the same to get your work done in no time.
The Final Word
Cancelling and rejecting an e-way bill is all about keeping the time constraints in mind, along with being precise while generating the bill. As a generator, make sure your bill is cancelled within 24 hours to avoid making rejection requests. If you are receiving a consignment and need to reject the bill, make sure the procedure is completed within 72 hours of the concerned e-way bill’s generation.
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