Modify, Cancel and Reject E Way Bills Under GST After 24 Hours

An e Way Bill is a bill that has to be carried by the person in charge of conveyance. Further, an e Way Bill contains details regarding the consignment such as the name of the supplier and recipient, vehicle number, destination, distances, and others. Moreover, the person in charge must generate an e Way Bill with HSN code whenever the consignment value exceeds Rs. 50,000. The consignment value of the goods shall be the value, which is as determined in accordance with the provisions of section 15 of CGST Act, 2017. Which includes -

1. Amount declared in the invoice / Bill of Supply / Debit note / Credit note / Delivery Challan as the case may be,
2. Central tax, State or UT tax, Integrated tax, and cess charged in the above documents
3. But, excluding the value of exempt supply of goods where the invoice is issued in respect of both taxable and exempt supply of goods.

What is an Eway Bill?

Electronic Way Bill (E-way Bill) is basically a compliance mechanism wherein by way of a digital platform (e.g., www.ewaybill.nic.in) and ESIC login the person causing the movement of goods uploads the relevant information before the commencement of movement of goods took place and generates e-way bill on the GST portal. You can also check the port code list and make a bill.

Who Is Required to Generate Eway Bill?

As per Rule 138(1) of CGST Rules, every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- - in relation to a supply or - for reasons other than supply - due to inward supply from an unregistered person. If the person causing the movement of goods of consignment value less than rupees fifty thousand then there is no way bill generation liability, however, a person can voluntarily generate an e way bill. There are two cases, where an Ewaybill is compulsory to file irrespective of consignment value.

That means if the consignment value is less than Rs. 50,000 then also persons causing the movement of goods need to file E-way Bill:

1. Goods sent by the Principal to the job worker located in another state.
2. Handicraft goods transported from one state or UT to another state or UT. An e-Way bill needs to be generated in case of the supply of goods by an unregistered person to a registered person. Where the supply of goods is made by an unregistered person to a registered person in either his own vehicle or a hired vehicle or through a transporter the e-way bill shall be generated by the receipt of such goods or the transporter on request of the recipient or at the option of the transporter.

How to Cancel E Way Bill?

Where the eway bill has been generated for a movement of goods, however, goods are either not transported or are not transported as per the details furnished in the eway bill, the eway bill may be cancelled electronically on the common portal. The cancellation of the e way bill can be done either directly or through a facilitation centre notified by the commissioner. Generally, the cancellation can be done within 24 hours of the generation of the e way bill. It is to be noted that an E way bill cannot be cancelled if it has been verified in transit in accordance with the provisions mentioned under Rule 138B CGST Rules 2017.

Eway Bill Cancellation Time

The person who has generated the e-Way Bill can cancel that e-Way Bill and it can be cancelled by the consigner within 24 hours. It shall be noted that it is unlawful to use a cancelled e-Way Bill. Moreover, once an e-Way Bill is verified by an officer it cannot be cancelled. 6. Reason for eWay Bill Cancellation time The following can be the reason for e-Way Bill Cancellation

• Errors or mistakes in furnished details due to human intervention
• Non-movement of the consignment
• Change in the movement of Goods
• Any Changes/alterations in goods being moved

How to Cancel E Way Bill After 24 Hours?

The consignor can only cancel an e-Way Bill within 24 hours which is a standard e way bill cancellation after 24 hours time from generation but (how to cancel ewaybill after 24 hours ) it cannot be cancelled by the consignor once the time limit of 24 hours exceeds. Generally, the E-Way Bill cancellation time is within 24 hours of the generation of the e-way bill, however, the consignor can request the recipient of such consignment to cancel the e-Way Bill within 72 hours.

How to Cancel E Way Bill After 72 Hours?

An e-Way Bill can be cancelled by the recipient of the consignment at the request of the consignor after 24 hours. And once the time period of 72 hours terminates then the e-Way Bill cannot be cancelled as there is no procedure to e way bill cancellation after 72 hours.

How to Cancel E Way Bill After 10 Days?

As per the provisions applicable to E-way bill generation, the Consigner can also cancel E-Way Bill within 24 hours from its generation after completion of 24 hours period the recipient of the consignment on the request of the consignor can cancel the E-Way Bill within 72 hours of its generation. There is no such provision related to the cancellation of the E-Way bill after 10 days however as per rule 138(10) of CGST Rules, 2017

As per the latest CBIC notification dated 22/12/2020, CBIC has increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:

(a) It is one day – For a distance of up to 200 km (earlier it was 100 km)

(b) An additional day is taken- For every additional 200 km or part thereof, as against previously additional 100 km or part thereof. For the purpose of this rule, “Over Dimensional Cargo” means cargo carried as a single indivisible unit that exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicles Rules, 1989 made under the Motor Vehicles Act, 1988.

Modification in E-Way Bill

There are two parts of Form GST number search EWB-01, which are Part – A and Part – B. There is no such provision that provides the base for the modification of Part–A of an e Way Bill in case of a mistake or incorrect data. Modification can only be done of such eWay Bill, that the one has to cancel and re-generate the new eWayBill in place of that. However, the consignor or the recipient, who has furnished the information in Part – A of Form GST EWB-01, may assign the e-way bill number to another registered or enrolled transporter who can update only Part – B of Form GST EWB-01 for further movement of goods.

Consolidated E-Way Bill by Transporter

After the e-way bill has been generated by different consignors and where multiple consignments are transported in one conveyance, the transporter may generate a consolidated e-way bill in Form GST EWB-02 by indicating the serial number of all e-way bills on the common portal by using GST calculator, before the movement of goods by the transporter. The transporter can update Part B of such E-Way bill or can assign it to another transporter where the case of transhipment of goods arises.

Important Updates by CBIC Need to Be Considered

CBIC Notification dated 22/12/2020

No person shall be allowed to furnish information in Part -A of Form GST EWB -01, where a taxpayer fails to file GSTR-3B for two or more months. In case of a person paying tax under section 10, fails to file GSTR-4 for two consecutive tax periods, the same has been changed to include the quarterly return filers also.

CBIC Notification no. 15/2021 dated 18/05/2021

The CBIC has notified that the blocking of the GSTIN number for the generation of the e-Way Bill is considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

CBIC Notification dated 01/06/2021 

It is clarified that if any GSTIN of any consignor has been blocked due to non-filing of GST returns cannot generate an e-way bill. However, a blocked GSTIN of a recipient or a transporter can get a generated e-way bill.

CBIC Notification dated 29/08/2021

CBIC gave some relaxation to the taxpayer that from 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for Quarterly Return Filing and Monthly Payment of Taxes QRMP taxpayers) for March 2021 to May 2021.

Use of Masters India E-way Bill Software

The time limit for the cancellation of an e Way Bill rests on 2 points, where the first point is 24 hours and the second point is before 72 hours. Hence, to avoid cancellation of an e-Way Bill you can use Masters India E way Bill software that integrates all the leading ERPs. This eway bill software ensures that there is no mistake or error in the e-Way Bill as it can be generated through a single click. Therefore, take care of all your e-Way Compliance needs.

Online Invoice Generator GST | GST Invoice Check Online | E Invoice Software India | Online GST Software | E Way Bill Developer Portal