How to Modify, Reject and Cancel E-way Bill?

An E-way Bill, or electronic way bill, is required for the movement of goods valued over ₹50,000 (single bill/invoice/delivery challan). It is generated on the Goods and Services Tax E-Way Bill System – ewaybillgst.gov.in. Each E-way Bill comes with a unique 12-digit E-way Bill Number (EBN) provided to the supplier, receiver, and transporter. In cases where there are errors in the bill, changes in the goods, or other issues, the bill can be cancelled, modified, or rejected. Read on to learn how to manage these processes efficiently.

The E-way Bill consists of two parts, i.e. Part A and Part B. 

 

Currently, there is no option to modify Part A of the E-way Bill if incorrect data is entered. To correct the information, the E-way Bill must be cancelled and a new one should be generated.

 

A consignor who has provided information in Part A can assign the EBN to another transporter. Following this, the transporter can update information in Part B of Form GST EWB-01. This facilitates the further movement of goods.

A taxpayer can reject the E-way Bills generated by other parties on their GSTIN. For example, if the consignment did not reach the assigned destination due to its cancellation on the way; the recipient can reject the E-way Bill for the same.

 

Prerequisites:

• Date of E-way Bill generation

• E-way Bill number that you want to reject

 

Follow these steps to reject a bill:

• After you log in, click on the ‘Reject’ option under the ‘E-Way Bill’ menu on the dashboard

• Enter the E-way Bill number, then click on ‘Submit’

• Soon, you will receive a message confirming that the bill has been rejected

For any reason, if the goods are not transported according to the information mentioned in the E-way Bill, then the generator can cancel the E-way Bill through the following steps:

• Visit the official E-way Bill portal and log in to your account

• Navigate to the ‘E-Way Bill’ menu

• You will be redirected to a form. Here, provide the EBN and other details of the bill you want to cancel

• Click on the ‘Cancel’ option

• In the provided dropdown menu, choose the reason for the cancellation

• Receive a message confirming the successful cancellation of your bill

• Verify the status by navigating to the ‘Cancelled E-Way Bills’ section

Factors to Consider Before Cancelling E-way Bill

• The E-way Bill cannot be cancelled after 24 hours of being generated

• Once cancelled, it is illegal to use such an E-way Bill

• It is important to note that the bill cannot be cancelled if it is verified by an officer

 

Do note that the E-way Bill can be cancelled only by the consignor, consignee, or transporter of the goods. The person who has generated the bill has the primary authority to start the cancellation process. Thus, only authorised people can cancel or modify the bill.

The generator of the E-way Bills can extend the validity period of E-way Bills either four hours before or after the expiry of the bill. Here is how to do the same:

• Log in and select the ‘Extend validity’ under the ‘E-Way Bill’ menu displayed on the dashboard

• Enter the E-way Bill number of the bill you want an extension for

• Re-enter the total distance, place of dispatch and location of delivery of the goods that were being transported

• Once the validity is extended, the new E-way Bill number gets allotted in place of the old one.

 

An E-way Bill is compulsory for businesses that deal in the transportation of goods. Thus, business owners must know the importance of generating an E-way Bill for smooth operations.

Without a vehicle number, the E-way Bill is not valid for the movement of goods. The E-way Bill portal provides an option for updating the vehicle number on the document. This option is valid only in the following cases:

• The vehicle number was not mentioned when generating the E-way Bill

• The goods are transferred to another conveyance/vehicle during transit due to breakdown or transhipment

 

Note that no other details of E-way Bills can be modified. Also, a bulk update of the vehicle number option is made available on the portal. For this, an excel template has to be filled and uploaded on the E-way Bill portal for the updation of vehicle details for multiple E-way Bills in a single shot. Change the details by following these simple steps:

• Log in to the E-way Bill portal and navigate to the ‘E-Way Bill’ section

• Enter the EBN of the bill that requires modification along with other details as requested

• Select the ‘Update Vehicle Number’ option

•  Provide the new vehicle number and other details

• Click on the ‘Submit’ button

• You will receive a notification confirming that the vehicle number has been updated

 

Note: Instead of the vehicle number, enter the transporter document number if the mode of transportation is rail, air, or ship.

 

The E-way Bill can be updated with new details instantly. Even consolidated E-way Bills can be modified for vehicle details.

The original transporter or seller who generated the bill can re-assign or change the transporter ID. For this, they merely need to replace the current transporter with a new one. If the transporter updates the ID, the seller cannot make such an E-way Bill modification.

 

Here is a step-by-step process for re-assignment of another transporter:

• Log in to the E-way Bill portal using your credentials

• Navigate to the ‘E-Way Bill’ menu and click on the ‘Update Transporter ID’ option

• Provide the EBN of the bill for which you wish to update this information

• Next, enter the Transporter ID and select ‘Submit’

• Once updated, you will receive a confirmation message

 

Note that the E-way Bill number remains the same even after the modifications in the transporter details.