Request a demo

Thank you for your response

Our representative will get in touch with you shortly.

Please Fill the Details to download

Thank you for your response

India’s #1 GST software

1 click autofill GSTR-3B with G1 and 2B data

Download 2B data for multiple months in < 2mins

GSTR-2B vs purchase matching in under 1 min

OR
India’s No 1 GST software

Save upto 7% in taxes

Claim 100% ITC and save ~4% GST

3x faster experience

Save 2 man days every GSTIN month

Easy to connect

Connect with 100s of ERP’s, import data error-free

Modify, Reject and Cancel E-Way Bills under GST

Updated on:  

08 min read

In this article you can know the steps to manage already generated e-way bills (EWBs)/Consolidated e-way bills.

Latest Updates on e-way bills

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

Process to update Vehicle Number on EWBs

Vehicle Number is an optional field when generating the part-A of the e-Way Bill. But, e-Way Bill without a vehicle number is not valid for movement of goods. The e-way bill portal provides an option of updating vehicle number on the document. This option can be used in the following cases:

  • Vehicle Number was not entered on generation of the e-Way Bill OR
  • The goods are shifted to another vehicle/conveyance during transit due to break down or transshipment.

This option can be used many times for an e-way bill within its validity period. Note that no other details of e-way bills can be edited. Also, bulk update vehicle number option is available on the e-way bill portal where an excel template can be filled up and uploaded on the portal for updating vehicle details for multiple e-way bills at a single shot.

Here is a step-by-step Process to Update Vehicle Number:

Step-1:Login to the e-way bills portal and Select ‘Update Vehicle No’ sub-option under ‘e-Waybill’ option appearing on the left-hand side of the dashboard.

E-Way Bills

Note: If the Consolidated e-way bill needs an update of transport /vehicle details, select ‘Re-generate’ under ‘Consolidated EWB’ appearing on the left-hand side of the dashboard.

re-generate Consolidated EWB

Rest of the steps remain the same. 

Step-2: Against ‘Show e-Way Bill By:’, Select either ‘e-Way Bill No.’ or ‘Generated Date’. Enter the e-Way Bill No. or Date and Click on ‘Go’.

modify e-way bills
e-way bill

List of filtered e-Way Bills will appear according to your choice.

Select the relevant e-Way Bill for which you want to update the vehicle number.   

Step-3: Enter the details on this page:

  • Vehicle number
  • From Place
  • select the reason for the change from the drop-down – Transhipment, Vehicle Break down or Not updated earlier
  • remarks if any

Click on the ‘Submit’ button. 

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

e-way bill

The e-way bill gets updated with new details instantly. Errors (if any) will be displayed. Even consolidated Eway bills can be updated for the vehicle details.

Updating Transporter ID on eWay Bills

Originally assigned Transporter/ seller who generated e-way bills can change/ re-assign the Transporter ID thereby replacing existing transporter with a new transporter. If the originally assigned transporter assigns another transporter by changing the TransID, then the seller cannot make any changes. Further, only Part-B details can be edited.

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

Step-1: Select ‘Update EWB Transporter’ sub-option under ‘e-Waybill’ option appearing 

on the left-hand side panel of the dashboard.

transporter ID change

Note: You may enter Transporter GSTIN or Transporter enrolment ID. 

Step-3: Enter the new/changed Transporter ID ( name of transporter appears for your check) and Click on ‘Submit’.

transporter ID change

The updated e-way bill appears on the screen. Click on Print to print the Eway bill. Note that the Eway bill number does not change by the change in transporter details.

How to Reject EWBs?

A taxpayer can use this option to reject the e-way bills generated by other parties (as recipients/suppliers) on the former’s GSTIN. 

For example, where the consignment did not reach the destination at all as it was cancelled on the way, the recipient may reject the e-way bill. 

Prerequisites:

  • Date of generation of e-way bill
  • E-way bill number you want to reject

Login to the e-way bill portal, Click on ‘Reject’ appearing on the left-hand side of the dashboard.

e-way bill

The following screen appears :

e-way bill

Select the date on which the e-way bill was generated and Click on ‘Submit’ List of E-way bills that was generated on the selected date. Tick mark against the concerned e-way bill you want to reject on the right-hand side. You get a message on the screen once the e-way bill is successfully rejected. 

Note: As a second 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, it is deemed that he has accepted the details.  

Cancellation of e-Way Bills

 If the goods were never transported or are not transported as per the details furnished in the e-Way Bill, then the generator of such e-way bills can cancel the e-way bill by following these steps. 

Note:

  • 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 canceled.

Here are the steps to follow: 
Step-1: Click on ‘e-way bill’ or ‘Consolidated EWB’ and Select ‘Cancel’ from the drop down

e-way bill

Step-2: Enter the 12 -digit E-way bill number for the EWB you want to cancel and click on ‘Go’.

e-way bill

The EWB selected appears. Give a suitable reason for cancellation. For example, the goods are not being moved, incorrect entry in the E-way bill entered.  

How to extend the validity period of eway bills?

Validity period of Eway bills can be extended by the generator of the eway bills either eight hours before expiry or within eight hours after expiry of Eway bill. Here is how to do the same: 
Step 1: Login-> select ‘Extend validity’ under ‘e-Waybill’ option on dashboard.

extend validity

Step-2: Enter E-way bill number of the e-way bill you want an extension

extend validity

Step-3: The E-way bill form appears->Click on ‘Yes’ against Question ‘Do you wish to get an extension for this EWB?’ at the bottom of the screen. Enter the reason for extension as well.

eway bill extend

You may re-enter the distance, place of dispatch and place of delivery.

Note that once validity is extended, the new e-way bill number gets allotted in place of the old one. The user cannot change the details of Part-A. He will get the extended validity for the remaining distance to travel.

Related Articles

How to generate e-way bills on the website?

How to use SMS facility to generate/modify/cancel e-way bills?

E-Way Bills: How to generate Consolidated E-Way Bills on the E-Way Bill portal?

inline CTA
India’s Fastest and Most Advanced 2B Matching
Maximise ITC claims, use smart validations to correct your data and complete 2B matching in <1 minute