Know E way bill Cancellation Validity
An E – way bill is a document required to be carried by person in charge of conveyance containing details and instructions relating to the shipment of a consignment of goods of value exceeding Rupees Fifty Thousand. Typically, it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, distance covered and carrier partners details.
Accordingly, it’s an official shipping document that travels with a shipment, identifies its consignor, consignee, origin and destination, describes the goods, and shows their weight and value of goods.
2. Reason for cancellation of E way bill
An E - way bill be cancelled due to any one of the following reasons –
- Due to data entry mistake
- Due to non movement of goods and
- For any other reasons (specific)
3. E way bill cancellation time limit
- E way bills can be cancelled by the generator of such e way bills only.
- The time limit to cancel is within 24 hours of generating the e - way bill.
- Once canceled, it is illegal to use such E-Way Bill.
- If the e Way Bill is verified by any empowered officer it cannot be cancelled at later stage.
4. How to cancel e way bill after 24 hours ?
In case e - way bill is generated but no movement of goods took place, it may be cancelled within 24 hours from the time of its generation. But, if the same is not cancelled within 24 hours, then the system would not allow the cancellation by consignor. In all this cases, one can request recipient to reject the e - way bill at his end in the common portal within 72 hours of its generation.
However, if the time period for rejection of 72 hours also lapses then no mechanism is provided in the e way bill rules. Hence, it is very important that all e - way bills that are not supported by proper movement of goods or are invalid or wrongly generated must be immediately cancelled.
5. How to cancel e way bill after 72 hours ?
E - way bill under GST seeks that the details of e - way bill to be communicated to recipient for his acceptance or rejection. In the event of the same not being accepted/rejected within 72 hours, the same shall be deemed accepted.
So the time limit for cancellation stands on two points
- Either it be cancelled before 24 hours of such e - way bill generation but before it is been verified in transit or
- Either it be cancelled by way of request to recipient to whom the communication about generation of e - way bill been communicated by asking to reject such e way bill wrongly generated but before 72 hours of such e way bill generation.
6. How to modify e way bill ?
If there is mistake, incorrect or wrong entry in the e - Way Bill, then it cannot be edited or corrected or modified. And instead one has to cancel that e - Way Bill and generate the new one.