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E-way bill : Cancelling, rejecting e-way bill

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..... E-way bill : Cancelling, rejecting e-way bill
By: - Ganeshan Kalyani
Goods and Services Tax - GST
Dated:- 25-7-2019

Q 1. Can the e-way bill be deleted or cancelled? Answer: 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 offic .....

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..... er, 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. Q2. Whether the e-way bill can be cancelled? If yes, under what circumstances? Answer: 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 .....

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..... bill. The e-way bill can be cancelled within eight hours from the time of generation. Q3. Is e-way bill required in case it gets cancelled during the transit i.e. either during its movement or during its storage in a warehouse by the transporter? Answer: 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 ar .....

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..... e 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. Q4. Who can reject the e-way bill and Why? Answer: 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 .....

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..... 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 d .....

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..... eemed that he has accepted the details. Q5. How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party? Answer: 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, .....

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..... 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'. Source: www.gst.gov.in Reply By MANOHARAN ARUMUGAM as = Dear Sir, .....

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..... We have factories interstate and we have our own vehicles. If we want to move the customs cleared goods through our own vehicles what is the procedure to generate E-way Bill. As the vehicle are owned by company LR does not arise. In this case, which document will be treated as LR? As LR No. is mandatory to generate E-way bill. Pl. clarify. Regards, A.Manoharan Dated: 26-7-2019 Reply By Ganes .....

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..... han Kalyani as = Sir, in my view LR number and date is non-mandatory.. Dated: 27-7-2019 Reply By Ravikumar Doddi as = Sir, Way bill generated in some other login who is a relative by mistake as the both the logins operated by one accountant, material delivered to the party neither wrongly generated party was not seen nor the receiving party 72 hours time was also lapsed. Affected party seen .....

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..... the mistake by that time 72 hours was also lapsed, Whether he can report the mistake to the concerned jurisdiction officer or what to do. Dated: 23-8-2019
Scholarly articles for knowledge sharing by authors, experts, professionals .....

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