Questions related to Cancelling e-Way Bill, Rejecting e-Way Bill with solutions. Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases.Hence e-way bill generated from the common portal is required.

Questions related to Cancelling e-Way Bill

The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWBhas 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.
Yes, 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. The e-way bill can be cancelled within 24 hours from the time of generation.
E-way bill is a document which is required for movement of goods from supplier’s place of business to recipient’s place. Therefore goods in movement (including when they are stored in the transporter’s godown even if godown is located in recipient’s city/town prior to delivery) shall always be accompanied by a valid e-way bill.

Questions related to Rejecting e-Way Bill

The person who causes transport 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 Billor the time of delivery of goodswhichever is earlier,, it will be deemed that he has accepted the details.
As per the rule, the taxpayer orrecipient 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 go to 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 report and see the ‘EWBs by other parties’.

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