As we all know, e-way bill is an electronic bill generated for the movement of goods. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (single Invoice/bill/delivery challan) without an e-way bill.

E-way bill is generated on ewaybillgst.gov.in Alternatively, e-way bill can also be generated or cancelled through SMS, Android app and by site-to-site integration through API. When an e-way bill is generated, a unique E-way Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

Now there are certain queries raised in respect of cancellation or rejection of e-way bill.

In this article, we will discuss some of the basic queries and its solution.

1. Can the e-way bill be deleted or cancelled?

No, the e-way bill once generated cannot be deleted. However, it can be cancelled by the generator before and after eight hours of generation of e-way bill. If a particular EWB has been verified by the proper officer, then it cannot be cancelled. Further, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.

2. Under what circumstances e-way can be cancelled?

E-way bill can be cancelled if either goods are not transported or are not transported as per the requirement furnished. Thus, e-way bill should be cancelled within eight hours from the time of generation.

3. If e-way bill is cancelled during the transit, then whether it is required by the transporter in case of movement or during its storage in a warehouse?

E-way bill is a document which is required for movement of goods from supplier’s place of business to recipient’s place. However, when goods are stored in the transporter’s godown even if godown is located in recipient’s city/town prior to delivery it will be assumed that transportation is completed and hence e-way bill is not required.

4. Rejection of e-way bill

The person who causes transportation of goods shall generate the E-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way bill or the time of delivery of goods whichever is earlier. It will be deemed that he has accepted the details.

5. How does the taxpayer or recipient come to know about the e-way bills generation on his GSTIN by other person/party?

As per the rule, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills:

• He can see the details on the dashboard, once he logs into the system.
• He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.

He can also go to the reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others. He can go to the report and see the ‘EWBs by other parties’.