How to Cancel an E-way Bill: According to rule 138 of CGST Rules, the provisions of the E-way bill is defined as a unique document furnished about the shipment of goods. Therefore, registered users must generate an E-way bill when the goods need to be moved from place to place, and the value of such goods is more than Rs. 50,000 as discussed.
- The sales of goods
- Two Parts of E-way Bills
- Reasons why an E-way bill may require cancellation
- Period to Cancel an E-way Bill
- Steps to Cancel an E-way Bill
Sales of Goods
The movement of goods for any other reasons apart from the supply.
Example: For the transfer of goods from one branch to another branch.
When a registered person purchases goods from an unregistered person and goods need to be moved. In this case, the registered recipient needs to generate the E-way bill.
Two Parts of E-way Bills
Part A: The information this part contains is invoice-level and relates to goods such as invoice date and number, GST registration number of the supplier and recipient, etc. The details mentioned above cannot be edited when the E-way bill has already been uploaded.
Part B: This part contains details relating to transporting goods such as transport document number and vehicle number in road transport. Once the E-way bill is uploaded, no rectification is possible. There is no option to delete or correct a faulty E-way bill. However, the user can cancel such an E-way bill.
Reasons Why an E-way Bill May Require Cancelling
- Due to an error in the generation of an E-way bill
- Due to non-movement of goods
Period to Cancel an E-way bill
The generator can cancel an E-way bill within the first 24 hours from its generation. However, the E-way bill cancellation is not possible once any authorized officer has verified it during the transit.
After the expiry of the time mentioned earlier, the E-way bill shall be deemed valid and cannot be cancelled by the generator. However, you can request the recipient reject such an incorrect E-way bill as the timeline for rejecting an e-way bill is 72 hours.
Steps to Cancel an E-way Bill
Step 1: To access the E-way bill, users must log in to the E-way bill system portal.
Step 2: Click on the option ‘E-way bill’ or on ‘Consolidated EWB’ and click on ‘Cancel’ from the dropdown menu to Cancel the process.
Step 3: After the cancellation is nominated, the website will display a new instruction on the user’s screen, prompting them to enter the E-way bill number.
Step 4: The user must enter the 12-digit e-way bill number and click on ‘Go’.
Step 5: The E-way bill would be displayed as soon as the bill number is entered.
Note: Users should specify the reason for the cancellation of the concerned E-way bill. It is illegal to reuse the cancelled E-way bill. Thereupon through the process of generation, the user can generate a new E-way bill.