The CGST Rule 138 talks about the provision of the e-Way Bill. As per this rule every registered taxable person who moves a consignment from one place to another and where the value of such consignment exceeds 50,000 INR. Here are the cases where the e-Way Bill is required to be generated:
(i) When there is a supply of goods or/and services
(ii) Reason other than supply for instance return of goods or/and services supplied.
(iii) When there is any purchase made from an unregistered person.
Documents Required to generate e-Way Bill
Here is the list of documents that are required to generate e-Way Bill:
(i) Invoice, Bill of supply, Challan of the consignment
(ii) Transporter ID and vehicle number in the case when the goods need to be transported via road.
(iii) Airway Bill in the case when the goods need to be transported through airways
(iv) Rail Receipt in the case when the goods need to be transported through railways
Parts of e-Way Bill
EWB-01 Form contains two different part namely Part-A and Part-B:
(i) Part A of EWB-01 Form
Invoice level data need to be entered in the Part-A of e-Way Bill. Such as GSTIN of the supplier and recipient, invoice number, invoice date and so forth. It shall be noted that the information entered in this part cannot be edited once the e-Way Bill is generated.
(ii) Part B of EWB-01 Form
In Part-B, the person who is generating the e-way bill needs to mention the transporter ID and transport document number. Further, it shall be noted that the information in this part can be amended even after generating the e-Way Bill.
Cancellation of e-Way Bill
Here are the following reason for which a taxpayer can cancel an e-Way Bill:
(i) There is an error or mistake in the e-Way Bill generated
(ii) There is no movement of goods
However, it shall be noted that an e-Way Bill can only be canceled within 24 hours of its generation. It is impossible to cancel an e-Way Bill once the consignment is checked by the officer during transit.
Moreover, once the 24 hours window period expires the generated e-Way Bill cannot be canceled. Howsoever, the person who has generated the e-Way Bill can request the recipient to cancel the incorrect the e-Way Bill even after 24 hours window period as the recipient can cancel the e-Way Bill within 72 hours.
Steps for Cancellation of e-Way
Step 1 – Open the e-Way Bill Portal
Step 2 – Login to the e-way bill portal using the valid credentials.
Step 3 – Open the e-Way Bill menu given on the left-hand side of the page and choose the cancellation option.
Step 4 – Post selecting the cancellation option, you will be redirected to a new page. On this page enter the e-Way Bill Number you want to cancel.
Step 5 – You need to provide the reason for canceling the e-Way Bill.
It shall be noted that once the e-Way Bill is canceled it is illegal to use the same. In case of any mistake in the e-Way Bill, it is best for you to generate a fresh e-Way Bill.