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Modify, Reject and Cancel E-Way Bills under GST

By Annapoorna

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Updated on: Mar 31st, 2023

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10 min read

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

Latest Updates on e-way bills

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

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. 
 

 

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.

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.

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’.

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.

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.

Step-2: Enter the Eway bill number and Click ‘Go’

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’.

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.

The following screen appears :

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

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

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.

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

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.

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?

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About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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Quick Summary

Learn the process to manage already generated e-way bills, including updating vehicle numbers and transporter IDs, rejecting bills, canceling bills, and extending their validity. Steps are provided for each activity to ensure compliance with e-way bill regulations.

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