What Happens When there is a Mistake in E-Way Bill?

Prakash Matre
Prakash Matre at April 27, 2022
What Happens When there is a Mistake in E-Way Bill?

A famous saying goes like “Correcting mistakes is better than living with them”. But GST law thinks on different lines. What is done once is final, and no subsequent alterations and modifications are allowed under GST regime. Returns once filed cannot be altered subsequently. But what if wrong e way bill generated?

E-way bill system has been rolled out on the same path and an e-way bill once generated cannot be edited or modified later on whether it is data entry mistake in e way bill.

E-way bill consists of 2 parts – Part A & Part B. Part A has consignor-consignee details. Apart from that, it also has description, HSN code">HSN code, and value of goods in the consignment. Part B has vehicle details such as transporter name and vehicle number.

Here we'll come to know about e way bill mistake letter format, penalty for wrong vehicle number in e way bill, mistake in e way bill penalty and much more

Correction/ Deletion of e-way bill not allowed

E-way bill cannot be deleted or corrected once if wrong vehicle number in e way bill generated. The e-way bill can only be cancelled, and then a new e-way bill needs to be generated containing the correct details But how to correct the mismatch in e way bill and invoice?

E-way bill can be cancelled only if –

  1. Goods are not transported or,
  2. Goods are transported but not as per details mentioned in the e-way bill

E-way bill should be cancelled within 24 hours of its generation and it can be cancelled only by the person who generated the e-way bills in case error in saving bill details(d). For this, login into e-way bill portal, select the cancel option from drop-down and enter the e-way bill numbers to be cancelled. Also in case wrong HSN code in e way bill entered.

Remember, if the e-way bill is examined and verified by the empowered officer in transit, the e-way bill cannot be cancelled at all.

Updating Part-B in E-Way Bill

Part B of the e-way bill can be filled only if Part A has been rightly filled and submitted. If the vehicle details are not known at the time of generating Part A, the consignor/ consignee may leave the Part B blank. Furthermore, we'll know next how to rectify mistake in e way bill

In this situation, the transporter has to log-in on E-way bill portal, and update the vehicle details.

If the transporter changes the vehicle before the movement of goods or during transit due to breakdown of vehicle or because of transshipment, Part-B must be changed to reflect correct vehicle details.

Right of recipient to reject the e-way bill

Consignee (person receiving the goods) can reject the e-way bill within 72 hours of its generation.  

During the transit, if the proper officer inspects the goods and documents, and finds out that they don’t match, he may seize the goods and impose taxes and penalties. Hence, it is advisable that e-way bill should be filled correctly upfront.

How useful was this post?
Click on a star to rate it!
Average rating 4.40 / 5. Vote count: 177

Search Your interest

You can also get latest updates on Whatsapp!

Browse other topics

Check out other Similar Posts
No Data found
No articles found